论文部分内容阅读
2006年2月在我国颁布实施的新会计准则体系中,《企业会计准则25—原保险合同》、《企业会计准则26号—再保险合同》是我国保险会计准则长期缺位后首次制定,本文拟从新会计准则出台后对保险市场、财务监管两个角度去阐述新会计准则给保险业监督带来的影响,并针对这些影响给出了应对措施,旨在新形势下加强监管力度提供参考。
In the new accounting standard system promulgated and implemented in China in February 2006, “Accounting Standards for Business Enterprises 25-Original Insurance Contracts” and “Accounting Standards for Business Enterprises No. 26-Reinsurance Contracts” were first formulated after China’s insurance accounting standards lapsed for a long time. This paper proposes After the introduction of the new accounting standards, this paper elaborates the impact of the new accounting standards on the insurance supervision from two angles of the insurance market and the financial supervision. The measures are given to deal with these impacts and provide reference for strengthening supervision in the new situation.