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随着“2号解释”和《保险合同相关会计处理规定》的出台,CAS25于2009年在保险业得以落实。新准则对寿险业规模和业务结构、责任准备金有重大影响,在督促寿险公司经营走向规范的同时,也给其在市场份额、产品销售方面带来挑战,以往的保险监管思路也需要进行调整。建议寿险公司摒弃粗放经营模式,向保障功能回归;建议监管部门加强会计规定与监管政策之间的协调与衔接,完善对保险公司的考核体系,为寿险业的发展提供良好的外部环境。
CAS25 was implemented in the insurance industry in 2009 with the promulgation of “Interpretation No. 2” and the “Accounting Regulations on Insurance Contracts”. While the new guidelines have a significant impact on the size and business structure of the life insurance industry and the reserve for liabilities, while urging the life insurance companies to move towards norm, they also face challenges in terms of market share and product sales. Previous insurance regulatory thinking also needs to be adjusted . It is suggested that life insurance companies should abandon the extensive operation mode and return to the safeguard function. It is suggested that the regulatory authorities should strengthen the coordination and connection between the accounting regulations and regulatory policies and improve the assessment system for insurance companies so as to provide a good external environment for the development of the life insurance industry.