关于完善保险会计确认基础的思考  

Thinking about Improving the Identification Basis of Insurance Accounting

作　　者：侯旭华[1] 

机构地区：[1]中国保险管理干部学院管理系,湖南长沙410114

出　　处：《财经理论与实践》2003年第3期66-68,共3页The Theory and Practice of Finance and Economics

摘　　要：保险行业业务性质的特殊性决定了保险会计核算的特征。权责发生制与保险的谨慎性存在着两则必反 ;忽略了现金流量在保险经营中的重要性 ;对于保费收入的确认与保险合同条款不相匹配 ;不能适应当前建立保险监管会计的需要。因此 ,我们应该重新审慎保险会计确认基础 ,实行“联合发生制”混合会计基础 ,即权责发生制与收付实现制并存 ,以适应不同的决策需求。Accrual basis conflicts against insurance caution character; it ignores the importance of cash flow in insurance management; it doesn't match with the clauses of insurance constract about the identification of premium income;and it doesn't adapt to the establishment of insurance supervision accounting presently. So we must recognize the identification basis of insurance accounting again,carry out 'joint basis ',that is accrual basis and cash basis coexisting,so as to meet the different demand of decision.

关 键 词：权责发生制 收付实现制 联合发生制 保费收入 会计确认 

分 类 号：F231[经济管理—会计学]