保险会计新准则对非寿险业的影响  

Impact of New Accounting Standards for Insurance on Non-life Insurance Industry

作　　者：姚军梅[1] 陈月[2] 王晔[3] 

机构地区：[1]安华农业保险股份有限公司,吉林长春130033 [2]中央财经大学保险学院,北京100081 [3]华农财产保险股份有限公司,北京100034

出　　处：《税务与经济》2012年第2期59-65,共7页Taxation and Economy

摘　　要：保险会计新准则的变化主要体现在保费收入确认和准备金计量两个方面。由于绝大多数非寿险产品都能通过重大保险风险测试,保费收入几乎没有变化,因此新准则对非寿险业的影响主要体现在准备金计量上。新准则要求非寿险公司运用"三要素法"计量准备金,这将使得非寿险公司的准备金计量方式、财务管理模式和利润情况发生重大变化,对非寿险公司产生近期与远期的深远影响。There are two major changes in new accounting standards for insurance： one is premium income confirmation,and the other is measurement of reserve.The vast majority of non-life insurance products can be tested by a significant insurance risks and pass the test,but premium income is almost unchanged.Thus,impact of the new standards on non-life insurance industry is mainly reflected in the measurement of reserve.In the new standards,non-life insurance companies are required to apply the ＂three elements policy＂ into the measurement of reserve,which will lead to great changes in the measurement of reserve,financial management and profit for non-life insurance companies and will have short-term and long-term impact on these companies as well.

关 键 词：保险会计新准则 准备金计量 三要素法 

分 类 号：F842.3[经济管理—保险]