试论我国保险会计准则的发展及完善对策  

On the Development and Countermeasures of the Accounting Standards for Insurance in China

作　　者：郭昌欣[1] 

机构地区：[1]山西广播电视大学,山西太原030027

出　　处：《山西广播电视大学学报》2010年第2期88-89,共2页Journal of Shanxi Radio & TV University

摘　　要：保险会计因保险业务的特殊性而成为当代财务会计的一个难点和热点问题,对其进行规范也是近年来各个国家会计准则制定机构努力的目标。随着保险行业的发展,我国保险会计准则经历了一个不断完善的过程,但目前保险会计准则制定和实施中仍存在许多问题,需要进一步进行研究并作出改进。Accounting for insurance is one of the most typical and difficult issues in current financial accounting areas. Some of the major accounting standard - setters have made significant progress in research standards setting of insurance accounting. With the development of the insurance, the accounting standards for insurance in China have made significant progress. But there are still some problems in Chinag accounting standards for insurance, so we must take some countermeasures to improve Chinag accounting standards for insurance.

关 键 词：保险会计准则 企业会计准则 国际趋同 

分 类 号：F842[经济管理—保险]