保险会计新准则对寿险业的影响及应对策略分析  

The impacts of the new accounting rule for the insurance sector and suggested response

作　　者：刘玉焕[1] 

机构地区：[1]南京审计学院金融学院,江苏南京211815

出　　处：《保险研究》2010年第7期64-69,共6页Insurance Studies

摘　　要：随着"2号解释"和《保险合同相关会计处理规定》的出台,CAS25于2009年在保险业得以落实。新准则对寿险业规模和业务结构、责任准备金有重大影响,在督促寿险公司经营走向规范的同时,也给其在市场份额、产品销售方面带来挑战,以往的保险监管思路也需要进行调整。建议寿险公司摒弃粗放经营模式,向保障功能回归;建议监管部门加强会计规定与监管政策之间的协调与衔接,完善对保险公司的考核体系,为寿险业的发展提供良好的外部环境。Along with the launch of the ＂No. 2 Interpretation＂ and ＂Provisions on Relevant Accounting Treatment for Insurance Contracts＂, CAS 25 was finally implemented within the insurance industry in 2009. The new rule has major impacts on the business volume, business structure and liability reserves of the life insurance industry. In ad- dition to inducing insurance companies to operate in a more regularized manner, the new rules also challenges insur- ers with regards to their market shares and distribution methods. Moreover, the regulatory thinking should also be ad- justed accordingly. Life insurers should abandon their irrational operational practices and return to the risk protec- tion function of insurance products. The regulatory body should further align the accounting rules with their regula- tion policies, improve on the appraisal system for insurance companies, thereby creating an optimal external environ- ment for the industry.

关 键 词：保险新会计准则 业务结构 保单获取成本 寿险责任准备金 

分 类 号：F842.3[经济管理—保险]