insurance accounting

If you go to work for an airline, a bank, a large insurance company, a large accounting company, a large university, or the social security administration, you will likely have con-tact through your individual workstation with a mainframe computer.

如果你想到航空公司、银行、大的保险公司、大的会计公司、大型综合大学，或者是社会安全局工作，那么通过你个人的工作站，你将可能接触到一台主计算机。

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Because of the particularity of insurance companies, in addition to the general accounting principles, most of the insurance accounting has to comply with the regulatory accounting rules made by the insurance regulatory organizations.

绝大多数国家保险会计除了遵循一般会计准则外，还必须遵循由保险监管部门制定的监管会计原则。

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This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

这个问题出在下跌的债券价格和保险会计惯例允许公司不论债券的市场价值而用已摊销成本持有债券。

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countermeasures of preventing the false increase of premium: to perfect new insurance accounting standards

防范我国保费虚增的对策——改进保险会计新准则

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Article 28 Accounting of postal simple life insurance shall be handled independently.

第28条邮政简易人寿保险之会计帐务,应独立处理之.

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Because of the particularity and complexity of insurance management, Our country should establish the insurance accounting standards to be on speaking terms.

由于保险行业经营的特殊性和复杂性，因此与保险相关的会计问题应当建立相应的会计准则与之相适应。

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Using the same accounting model in two funds of different nature has made a series of confusion and contradiction both in theories and practices of our social insurance accounting.

对两种性质不同的基金使用同一套会计模式进行管理，使得我国社会保险会计理论与实践产生一系列混乱和矛盾。

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A Review of the Evolution and Reform of Insurance Accounting System of China

我国保险会计制度的变迁与改革

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Social insurance accounting, both in China and America, based accounting entity on funds and has adopted fiscal special account as means of management.

中美两国的社会保险基金会计均以其基金为会计主体，以财政专户为管理手段。

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The recognition basis of pension insurance accounting should combine cash basis and accrual basis.

应采用权责发生制与收付实现制相结合的会计确认基础.

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To improve current situation, the effective countermeasure is to design two accounting systems for the different funds on the basis of the separate management and the calculation of social insurance funds and individual account funds.

完善中国社会保险会计的根本对策是实行社会统筹与个人账户基金的分账管理和单独核算，并以此为基础按社会统筹和个人账户两种基金主体构建两套会计制度。

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New policies of insurance accounting in Unbundling of Insurance Contracts and Risk Significant Test, the most intuitive is the effect of changes in the scale of premiums, so as to affect the market share of life insurance companies.

保险会计新政在混合保险合同分拆、重大保险风险测试上的新规定，保费收入统计口径的变化，最直观的影响就是保费规模发生变化，从而影响各寿险公司的市场份额。

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Insurance Accounting Individualization Analysis

保险会计个性分析

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Insurance Analysis on American Insurance Accounting Communique

美国保险会计公报保险活动分析

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Due to the limitations of their own professional insurance accounting system did not begin.

由于自身专业的限制，本文对于保险会计制度方面的研究没有展开。

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This paper analyses the individuality of insurance accounting from three aspects: accounting factor; accounting computing technique and accounting behavior norm.

本文从会计要素、会计核算技术、会计行为规范三个方面对保险会计的个性进行了分析。

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The recognition basis of pension insurance accounting should combine basis and accrual basis.

应采用权责发生制与收付实现制相结合的会计确认基础.

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Combing with the development status and future trends of domestic and foreign insurance accounting, we suggest using the deferred ratio method.

结合国际保险会计发展的现状与未来趋势并结合我国实际国情，建议使用递延配比法对保险合同取得成本进行会计处理。

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Our country ′ s actual insurance company accounting system is financial corporation accounting system, which accord with the demand of the supervision. There is no formal insurance accounting standards.

我国目前的保险公司会计制度主要是依据《金融企业会计制度》，为的是符合国家监管要求，并没有正式的保险业会计准则。

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So we must recognize the identification basis of insurance accounting again, carry out" joint basis", that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.

因此，我们应该重新审慎保险会计确认基础，实行联合发生制混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。

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Briefly discusses the first project of international insurance accounting standards of the current situation: "International Financial Reporting Standards No.4" for the first phase is a transitional guideline; while the second phase of the study in progress.

首先概述了国际保险会计标准项目目前的研究情况：《国际财务报告准则第4号》为其第一阶段成果，是一个过渡性的准则；而第二阶段的研究正在进行当中。

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But if the particular characteristics of life insurance operating and its accounting information are not considered, those methods are not useful in valuation.

但是在实际运用中必须充分考虑寿险公司盈利周期长、保险会计是“异端会计”等一系列因素，否则无法适用于寿险公司的价值评估。

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Insurance Accounting Individualization Analysis Computing VaR by Distribution Fitting Method

保险会计个性分析基于分布拟合法的VaR估计

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