随着资本在国际间的流动 ,许多保险公司也纷纷在不同的国家上市筹资。但是 ,国际会计准则委员会并没有颁布有关保险的会计准则 ,而美国保险会计准则已成为国际会计准则的替代。我国计划于 2 0 0 1年底 ,颁布有关金融保险企业的会计制度。本文对美国保险会计中的一些特殊问题进行简要介绍 ,以期对我国保险会计制度有所启发。 With capital flowing internationally, many insurers have also raised money in different countries. However, the IASB has not promulgated the accounting standards for insurance, and the U.S.AS has become an alternative to IAS. My country plans to promulgate the accounting system for financial and insurance enterprises by the end of 2001. This article briefly introduces some special problems in insurance accounting in the United States in order to give some inspiration to the insurance accounting system in our country.