非寿险业实施《企业会计准则解释第2号》的预期经济后果分析  

The anticipated economic impacts for non-life insurers implementing the Accounting Standards Interpretation No.2

作　　者：王艳[1] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《保险研究》2011年第4期36-42,共7页Insurance Studies

摘　　要：保险业全面实施《企业会计准则解释第2号》,是中国保险业和保险会计准则发展史上新的里程碑,它的实施必然会产生一定的经济后果。人们在对经济后果思考的同时,也对新准则的执行效力和是否能推动中国保险业持续与稳定发展表示担忧。本文首先归纳和总结非寿险业实施保险新会计准则的预期正面经济后果,其次探讨其实施新准则的预期负面经济后果,最后基于经济后果给我们的启示,提出了相关建议。The promulgation and implementation of the newly issued ＂Accounting Standards Interpretation No. 2＂ is a new milestone in the history of Chinese insurance industry and insurance accounting rules. Its implementation will inevitably produce certain economic consequences, but there are also concerns about the new rule＇s execution effects and whether the new rule will promote the steady and continuous development of Chinese insurance industry. This paper firstly induced and analyzed positive economic results of the newly issued accounting standard for the non-life insurance business;secondly discussed the anticipated negative economic consequences;and finally, based on our acknowledge of these economic outcome, the paper put forward related proposals.

关 键 词：企业会计准则解释第2号 经济后果 会计信息质量 非寿险业 

分 类 号：F840.32[经济管理—保险]