發(fā)布時(shí)間：2018-06-11 18:36

  本文選題：會(huì)計(jì)目的 + 準(zhǔn)備金制度��； 參考：《財(cái)會(huì)通訊》2013年31期

【摘要】：正一、通用會(huì)計(jì)目的下IBNR準(zhǔn)備金制度演變從我國(guó)20世紀(jì)80年代初恢復(fù)國(guó)內(nèi)保險(xiǎn)業(yè)務(wù)至2002年,我國(guó)非壽險(xiǎn)業(yè)務(wù)的主要問(wèn)題不是保險(xiǎn)公司的償付能力,而是如何對(duì)長(zhǎng)期保持良好盈利狀態(tài)的非壽險(xiǎn)業(yè)務(wù)進(jìn)行正確的財(cái)務(wù)核算,并在此基礎(chǔ)上征收規(guī)定的(企業(yè)所得稅)稅款。也即,政府監(jiān)管部門擔(dān)心的不是保險(xiǎn)公司少提非壽險(xiǎn)責(zé)任準(zhǔn)備金,而是擔(dān)心公司多提準(zhǔn)備金,從而達(dá)到延遲付稅甚至達(dá)到避稅的目的。正因?yàn)槿绱?我國(guó)保險(xiǎn)非壽險(xiǎn)在這一時(shí)期所急需的是保險(xiǎn)公司的財(cái)務(wù)和會(huì)計(jì)制度,而不是制定服務(wù)于保險(xiǎn)公司償付能力監(jiān)管目的的精算評(píng)估和精算制度。
[Abstract]:First, the IBNR reserve system evolved from the beginning of 1980s to 2002. The main problem of non-life insurance business in China is not the solvency of insurance companies. But how to carry on the correct financial accounting to the non-life insurance business which keeps the good profit for a long time, and on this basis collect the prescribed tax of enterprise income tax. That is, the concern of government regulators is not for insurance companies to raise less reserves for non-life insurance liability, but for companies to raise more reserves, thus delaying payment of taxes or even tax avoidance. Because of this, what the insurance non-life insurance of our country urgently needs in this period is the financial and accounting system of the insurance company, rather than formulating the actuarial evaluation and actuarial system which serves the purpose of supervising the solvency of the insurance company.
【作者單位】： 新疆財(cái)經(jīng)大學(xué);蘇州大學(xué)附屬兒童醫(yī)院;
【基金】：國(guó)家社會(huì)科學(xué)基金青年項(xiàng)目(編號(hào):07CJY065)階段性研究成果
【分類號(hào)】：F233

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本文編號(hào)：2006266