U.S.GAAP与SAP准则下保险业准备金拨备的差异研究——以通用电器长期护理保险公司为例  

A Study on the Difference of Reserve Provision for Insurance Industry under U.S. GAAP and SAP Guidelines

作　　者：卫家雯 于谦龙[1] WEI Jia-wen;YU Qian-long(College of Management,Shanghai University of Technology,Shanghai 200093,China)

机构地区：[1]上海理工大学管理学院,上海200093

出　　处：《中国林业经济》2020年第4期122-126,共5页China Forestry Economics

基　　金：2018年度上海市会计学会课题“公允价值分层计量案例研究”(SHKJ2018YB02)。

摘　　要：以GE的长期护理保险业务为例,分析美国保险企业实施美国公认会计准则(U.S.GAAP)的更新准则前后,准备金拨备和折现率的差异,研究准则的修订对保险行业和监管机构带来的影响。探讨新准则是否向美国法定会计准则(Statutory Accounting Principles, SAP)趋同,以此消减一般公认会计准则与法定会计准则之间的差异,增强保险行业企业报表的横向可比性。提出了在当前我国会计准则持续与国际趋同的背景下,构建一套完整的中国法定会计准则体系并协调发展一般公认会计准则与法定会计准则的建议。This paper analyzed the difference between the reserve provision and discount rate of US insurance companies before and after implementing the updated US GAAP standard, by taking GE’s longterm care insurance business as an example. And it studiedthe impact of the revision of the standard to the on the insurance industry and regulationorganizations. Meanwhile, it explored whether the new standards converge with the US Statutory Accounting Principles(SAP), so as to reduce the differences between generally accepted accounting standards and statutory accounting standards, and enhance the horizontal comparability of insurance industry corporate statements. Under the current background of Chinese accounting standards continue to converge with the international, it’s proposed that to build a complete set of China’s statutory accounting standards system and coordinate the development of generally accepted accounting standards and statutory accounting standards.

关 键 词：U.S.GAAP 通用电气 长期护理保险 准备金 

分 类 号：F842[经济管理—保险]