由于保险行业的特殊性,保险会计理论研究相对滞后。新准则中有两项专门规范保险企业会计行为的具体准则,即第25号《原保险合同》和第26号《再保险合同》,从理论上填补了保险会计研究的空白,使保险会计的核算和会计信息的披露与国际财务报告准则趋同。非寿险会计是保险会计 Due to the particularity of insurance industry, the study of insurance accounting theory lags behind. The new guidelines include two specific norms governing the accounting practices of insurance companies, namely, the “original insurance contract No. 25” and the “reinsurance contract No. 26”, which theoretically fill the gap in the study of insurance accounting so that accounting of insurance accounting Disclosure of accounting information and convergence with IFRS. Non-life insurance accounting is insurance accounting