我国财产保险公司收入与成本费用的配比性研究  

An Investigation on the Revenue-Expense Matching Profile of Property Insurance Companies of China

作　　者：彭韶兵[1] 赖周静[1] 郑伟宏[1] 

机构地区：[1]西南财经大学,四川成都611130

出　　处：《保险研究》2015年第5期13-22,共10页Insurance Studies

基　　金：国家社科基金项目"金融危机背景下的企业风险--传导;预警机制与应急管理研究"(11BGL048);2013年中央高校基本科研业务费专项资金项目"风险导向审计在中国资本市场的运用效果研究"的资助

摘　　要：配比性原则是基于权责发生制的重要运用,某一会计期间内所获收入与对应耗费的配比核算越准确,越能够准确反映企业的经营业绩。本文以我国财产保险公司为研究对象,对其公开披露的财务信息进行收入与成本费用的配比程度研究,发现我国财产保险公司收入与成本费用的配比程度比公开披露财务信息的其他行业的平均配比程度更低;基于保险会计核算的特殊性并依据IFRS的相关意见,进一步测试了改进配比程度的方法,发现此改进方法能够显著提高上市财产保险公司的配比程度。The matching principle is an important application of the accrual basis accounting. The more precise the matching of revenue and expenses during a specific period, the more accurate the performance ofan enterprise can be reported. This paper studied the revenues-expenses matching profiles of China＇ s property insurance companies according to their publicly disclosed financial information. It revealed that their matching levels were lower than the average levels of other industries based on publicly disclosed information of the latter. Taking into consideration of the unique characteristics of insurance accounting and the opinions of Exposure Draft of Insurance Contract by IF- RS, further tests for matching improvement was conducted and reached the conclusion that this improved method could significantly increase the matching eoefficientsof China＇ s publicly listed property insurance companies.

关 键 词：配比程度 权责发生制 信息披露 

分 类 号：F840.32[经济管理—保险]