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在我国,保险会计制度随着保险行业的不断发展经历了一个从统一到分离,又从分离到统一的循环过程。从《中国保险公司会计制度》到《保险企业会计制度》再到《金融企业会计制度》,保险会计制度的发展阶段并没有很好地体现出保险行业的发展特点,相关的制度规范总是缺乏系统性,存在差异化或者是过于复杂。由于保险会计制度与国际会计准则存在较大的差异性,国内的保险企业会计制度在国际上缺乏竞争力。为了达到与国际会计准则接轨的目的,使保险企业的经营标准化和规范化,我国财政部于2006年2月15日发布了《企业会计
In our country, the insurance accounting system has undergone a cyclic process from unification to separation and separation from unity as the insurance industry continues to develop. From “China’s insurance company accounting system” to “insurance enterprise accounting system” to “financial enterprise accounting system”, the development stage of insurance accounting system does not reflect the development characteristics of the insurance industry, and the related system norms are always lacking Systematic, differentiated or overly complex. Due to the big difference between the insurance accounting system and the international accounting standards, the domestic accounting system of insurance enterprises lacks competitiveness in the world. In order to achieve the purpose of keeping in line with international accounting standards and to standardize and standardize the operation of insurance companies, the Ministry of Finance of our country issued the "Enterprise Accounting