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随着加入WTO后我国保险市场主体的增加，我国保险监管将由目前的严格监管逐步向国际上通行的以偿付能力为核心的监管模式过渡。这就需要有一套统计口径与偿付能力监管相适应的会计报表体系，解决保险监管者与一般报表使用者信息需求不同的矛盾。一、保险公司的偿付能力与偿付能
With the increase of China’s insurance market after the accession to the WTO, China’s insurance supervision will gradually transition from the current strict supervision to the internationally-accepted regulatory model with the solvency as the core. This requires a set of statistical statements and solvency regulation of the appropriate accounting statements system to solve the insurance regulators and general statements of users of different needs of information contradictions. First, the solvency and solvency of insurance companies