《企业会计准则解释第2号》实施对寿险公司盈利周期的影响  

Accounting Interpretation 2′s impacts on life insurance company′s earnings cycle

作　　者：张裕斌 欧阳信 赵亮 郑昊 

机构地区：[1]阳光人寿保险股份有限公司精算部,北京100020

出　　处：《保险研究》2011年第3期52-60,共9页Insurance Studies

摘　　要：本文以2号解释的颁布实施为背景,分别从产品层级和公司层级进行分析,通过建立寿险公司业务规划现金流和模拟典型产品现金流,比较了法定准则与2号解释下不同的准备金计量方法对利润分布和趋势造成的差异,从而比较其对于公司盈利周期的影响。同时,本文分析了2号解释"原则导向"下准备金计量方法的选择与公司发展规模以及公司战略发展的关系。Using the implementation of Accounting Interpretation 2 as the background, the paper established a business planning cash flow and simulated typical product cash flow, and compared the impacts of different reserve calculation methods on profit distribution and trend under the statutory accounting rule and Accounting Interpretation 2 from both the product perspective and company perspective, and ultimately compared the two rules＇ impact on insurers＇ earnings cycle. The paper also analyzed the relationship between business scale and company strategy and the selection of reserve calculation method under the ＂principle-driven＂ Accounting Interpretation 2.

关 键 词：2号解释 计量方法 摊销因子 盈利周期 

分 类 号：F840.62[经济管理—保险]