公允价值在保险负债中的运用研究.pdf

对外经济贸易大学
硕士学位论文
公允价值在保险负债中的运用研究
姓名:朱爽
申请学位级别:硕士
专业:会计
指导教师:蒋屏
20050501
内容提要

随着客观经济世界中大规模持续经营企业的出现投资者观念逐渐成熟
其目标亦日趋由保护资产的完整性转移到资产的盈利性上来这也导致了现代会
计理论的计量目标由受托责任观向决策有用观的理论变迁在受托责任观计量目
标的指导下基于稳健原则人们往往关注财务报告的可靠性而忽视其相关性因
而选择历史成本计量属性顺理成章而在决策有用观计量目标的指导下人们更
关注财务报告的相关性和有用性进而使得公允价值计量属性日趋映入人们眼
帘尤其是现代衍生金融工具的广泛使用使得公允价值计量属性较历时成本计
量属性显示出更为强劲的适应能力
现代保险合同一方面体现了保单持有人拥有在保险事故发生后向保险公司
索赔的权利另一方面也体现了保险公司在保险事故发生后需要对保单持有人进
行赔付的义务所以保险合同既是保单持有人的一项金融资产同时又是保险
公司的一项金融负债即在本质上保险合同是一项金融工具
本文通过对公允价值的概念框架和理论背景的介绍将公允价值计量属性引
入保险负债领域对于保险负债的公允价值计量的原则和方法作了较为详尽的介
绍论述推导了公允价值计量中采用资本成本法对具体的保险负债进行风险调
整时的贴现率论述了在进行风险调整时应注意的诸多问题对以公允价值计量
保险负债的优势与弊端进行了分析介绍了我国目前保险负债公允价值计量问题
研究的现状提出并分析了潜在的问题从资产负债表项目计量属性差异的角度
阐释了我国寿险行业利差损问题的深层次原因

关键词公允价值保险负债风险调整






I
Abstract

With the development of the economic of the reality, there are more and
more continuous panies, so the investors’ view is growing more
and more mature. The aim of the investors is changing from maintaining the
assets to carrying out the earning abilities of the assets. And it causes the aim of
the measure of the accounting theory changing from the indent duty view to the
decision-making useful view. With the indent duty view, people always
concentrate more on reliability than relevance based on conservatism. So
certainly historical cost measurement attribute is choosed. However, with the
decision-making useful view, people concentrate more on relevance and
usefulness than reliability. So fair value measurement attribute is choosed. With
the widely uses of financial instrument, it es more important of the uses of
the fair value measurement.
One side the insurance contract is the right of the owner of the insurance
bill to ask for payment if the accident take place, on the other side it is also the
duty of the pany to pay off. So the insurance contract is not only a
financial asset but also financial liabilities. In fact it is a financial inst