毕业设计（论文）-新会计准则在保险会计中的应用及影响.doc

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新会计准则在保险会计中的应用及影响
会计学专业会计0801 学号
摘要
随着我国社会主义市场体制建设的日趋深入,我国保险市场已经完全处于开放状态,保险经营国际化趋势加剧,资本市场准入条件放宽使得保险公司有机会进入国内、国际资本市场,保险监管也正从市场行为监管想偿付能力监管、资本充足度监管过滤。因此,完善的保险会计准则和制度就更为准确、及时地反应保险业的经营成果和承担的风险,防止行业行的风险积累也就成为了当务之急。本文主要针对新的会计准则的出现如何人能使得保险行业稳步有升的持续健康发展,两者如何得以相互促进发展而展开讨论,通过对我国保险会计制度的改革发展以及国外主要发达国家保险会计制度的现状进行纵向和横向的分析,提出完善我国保险会计制度规范的建议,以期我国当前的保险行业在新会计准则的完善中寻求一个健康快速发展的空间。
本文分别从新会计准则、保险、保险会计的实施背景、特点、理论和实际关系展开全面讨论。同时本文借鉴近年许多专家、学者对于新会计准则对保险的影响及措施的理论成果及书刊说明辅助研究,这些文献对本文的讨论有着重要的作用。
关键词:保险行业保险会计新会计准则

New accounting rules in the insurance application in insurance accounting and its influence
Along with the country's socialist market system is ing more in-depth, and construction of China's insurance market has pletely open, the insurance business trend of internationalization, increased access to capital markets relaxed conditions makes panies have the opportunity to enter domestic and international capital markets, insurance regulation is a move away from market behavior to solvency supervision supervision, capital sufficiency regulatory filtering. Therefore, sound insurance accounting guidelines and systems would be more accurate and timely response operation results in the insurance industry and the risks of the industry and to prevent risk accumulation has e the top priority. This article is primarily directed at the new guidelines for accounting of how a person can make a steady rise in insurance industry continued to develop in a healthy manner, how were we able to promote each other, through development, and discussion of my insurance reform of the accounting system development, as well as major developed countries abroad insurance of the accounting system for vertical and horizontal analysis of current status, and to develop my insurance accoun