保险会计准则国际趋同：进展、困境与对策

摘要

By analyzing the convergence of insurance accounting standards,it can be found that:the introduction of risk test of major insurance does not make the structural adjustment breakthrough,the reliability of the fair value measurement in the three factors model of insurance contract reserve measurement is questioned,and the different choice of actuarial assumption and measurement method results in lower comparability of accounting information.Adjusting the profit by abusing accounting estimate,change takes place for the measurement foundation of in-surance regulation index,and the compilation rule of solvency ability report faces major adjust-ment.Therefore,we should improve the measurement standard of premium income,the evalua-tion standards of the discount rate,the risk adjustment and the contract service margin of reserve measurement,introduce the presentation of comprehensive income sheet,perfect the insurance statutory accounting system,and strengthen the regulatory requirement.%通过对保险会计准则国际趋同进展与困境分析，可以发现：保险会计准则国际趋同进程中存在着分红保险一股独大、公允价值有关公允，会计信息可比性降低、保险监管指标计量基础改变等问题，鉴此，应改进保费收入的度量标准，完善准备金计量中有关折现率、风险调整和合同服务边际的评估标准，引入综合收益表列报方式，完善保险监管会计体系，强化监管要求。