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2006-2008年,财政部连续发布新《企业会计准则》,《企业会计准则解释第二号》(以下简称《解释第二号》),新会计准则及解释的使用,使我国险企的会计核算与国际会计准则相衔接,为我国保险业走向国际打下坚实基础。但与此同时,随着保险市场国际化不断加快,国内保险业在实践新会计准则的同时,还需加快对国际会计准则的了解与适应,不断推进保险会计改革。
In 2006-2008, the Ministry of Finance successively issued new Accounting Standards for Business Enterprises, Interpretation No. 2 of Accounting Standards for Business Enterprises (hereinafter referred to as Interpretation No. 2), the use of new accounting standards and interpretations, and made the accounting of China’s insurance enterprises Accounting and international accounting standards convergence, for our country insurance industry to lay a solid foundation. However, at the same time, with the internationalization of the insurance market accelerating, the domestic insurance industry needs to speed up the understanding and adaptation of international accounting standards and constantly promote the reform of insurance accounting while practicing the new accounting standards.