保险公司经营产品的特殊性及收入与支出与一般工商企业发生顺序相反,由于准备金的存在,使保险合同取得成本的确认方式对保险企业的损益反映的准确性、合理性有较大的差异,本文建议借鉴美国会计准则关于保险合同取得成本确认原则,试图解决目前国内保险合同取得成本确认方式引起对保险企业损益存在的认识误区及改变不能及时真实反映保险企业利润真实性的状况。 Because of the existence of reserves, the way of confirming the cost of obtaining an insurance contract is quite different from the accuracy and rationality of the insurance company’s profit and loss reflected by the particularity of operating products and the income and expenditure of the insurance company. , This paper proposes to learn from the American Accounting Standards on the principle of obtaining the cost of insurance contracts in an attempt to solve the current domestic insurance contract acquisition costs caused by recognition of the existence of misunderstandings and changes in the insurance business can not truly reflect the real situation of profitability.