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(IAS)方面的研究没有展开。
A Review of the Evolution and Reform of Insurance Accounting System(IAS) of China 我国保险会计制度(IAS)的变迁与改革
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。
Because of the effects on the accounting theory system, the dissymmetry between accounting information demand and supply, and the limitation in the accounting information insurance system and accounting criteria system, accounting information may have distortion and economical consequence. 由于会计理论体系本身对会计信息的影响,会计信息的供需双方不对称,会计信息质量保障体系以及会计规范体系缺陷的存在,导致了会计信息具有一定的经济后果性和会计信息失真的客观存在。
Finally, one of the new accounting standards of China insurance compare to the old accounting system and international current " International Financial Reporting Standards No.4," the fit. 最后,分析了我国保险会计新标准与国际《国际财务报告准则第4号》的契合度。