我国再保险市场发展中需要积极引入财务再保险工具,扩大可保风险范围,以更好地为保险市场发展服务。鉴于国际上出现的一些财务再保险的负面作用,为避免财务再保险的滥用在我国发生,我国需要进一步从保险企业会计通用准则和法定会计准则两个角度加强对财务再保险的监管。 In the development of China’s reinsurance market, it is necessary to actively introduce financial reinsurance tools to expand the coverage of insurable risks so as to better serve the development of the insurance market. In view of the negative effects of some financial reinsurances in the world, in order to avoid the abuse of financial reinsurance in our country, our country need to further strengthen the supervision of financial reinsurance from two aspects: the General Principles of Accounting for Insurance Enterprises and the Statutory Accounting Standards.