随着全球金融不断发展,许多国家均对保险业实行特殊的会计规则,主要由于保险业的经营属性决定其会计原则必须区别于其他行业。发展完善保险业会计规则,必须首先分析影响会计规则的各个保险属性。本文力求从理论层面分析决定保险业适用特殊会计规则的重要属性,进一步充实我国保险会计规则发展的基础理论研究,以推动我国保险会计制度的发展。 With the continuous development of global finance, many countries have adopted special accounting rules for the insurance industry, mainly because the operating attributes of the insurance industry determine their accounting principles to be different from those of other industries. To develop and perfect the accounting rules in the insurance industry, we must first analyze the various insurance attributes that affect the accounting rules. This article seeks to analyze and decide the important attributes of the special accounting rules applicable to the insurance industry theoretically, and further enrich the basic theoretical research on the development of China’s insurance accounting rules to promote the development of China’s insurance accounting system.