我国保监会为了有效提高我国保险业的内部管理水平和会计信息质量,于2007年年初,要求我国保险行业开始执行新会计准则。并要求我国保险公司从2008年1月1日起,向管理流程层面进行切换。基于此,本文立足于保险公司,对其会计核算与风险进行相关探讨。 China Insurance Regulatory Commission in order to effectively improve the internal management of our insurance industry and the quality of accounting information in early 2007, China’s insurance industry requires the implementation of the new accounting standards. And asked our insurance companies from January 1, 2008 onwards, to the management process level to switch. Based on this, this article based on the insurance company, its accounting and risk related discussion.