非寿险保险合同负债计量的演进与比较——基于中国上市产险公司准则转换数据  

Evolution and Comparison of Measurements of Liabilities of Non-life Insurance Contracts—Based on the Data of Public Chinese Property Insurance Companies

作　　者：王宏岩[1,2] 薛鲁[3] 

机构地区：[1]中央财经大学会计学院,北京100081 [2]中国财产再保险股份有限公司,北京100033 [3]中国建设银行股份有限公司,北京100033

出　　处：《保险研究》2013年第2期45-51,共7页Insurance Studies

摘　　要：保险合同负债的计量是保险会计的一大世界性难题。日前在国际保险会计领域正进行一次重大变革,公允价值计量将全面引入保险合同负债计量。通过对美国公认会计准则、美国监管会计准则、国际会计准则以及欧洲偿付能力二号等有关保险合同负债计量方法的比较,能够反映出相关会计理念的演进过程。同时,从中国上市保险公司披露的真实数据出发,可以分析几种计量方法所带来的实际影响,并对公允价值计量的使用做出警示。Measurement of liabilities of insurance contracts is an international difficult problem for insurance ac- counting. Currently, the international insurance accounting society is undertaking a major reform of introducing the fair value concept into the measurement of insurance contract liabilities. The article compared the insurance con- tract liabilities measurements in US GAAP, SAP, IFRS and EU Solvency Ⅱ to reflect the evolution of the relevant ac- counting concepts. Meanwhile ,this article ,based on the data disclosed by Chinese public insurance companies, ana- lyzed the actual effects of these measurements and provided warnings as to the application of fair value me asurement.

关 键 词：非寿险 保险合同 负债 公允价值 

分 类 号：F23[经济管理—会计学]