寿险公司会计与精算之关联性的探讨

【作者】 何玉梅；

【导师】 卓志； 蔡春；

【作者基本信息】 西南财经大学 ， 金融学， 2002， 硕士

【摘要】 短短二十余个年头，我国寿险业已取得举世瞩目的成就。伴随它的飞速发展，接踵而至的一个重问题是如何更好地发挥寿险会计的服务功效。因为“经济越发展，会计越重要”。众所周知，寿险公司以风险作为经营对象，对风险的量化是借助寿险精算。那么，用来对寿险公司经营活动进行连续、系统、全面地核算与监督的寿险公司会计，自然而然就涉及到精算。精算是对未来不定性的量化。“用来评价过去的信息可用于计划将来”。寿险公司会计能够提供公司过去经营活动结果的绝大部分信息，因此，精算师在对未来的风险进行量化时，应该具备会计知识。然而，我国寿险公司的会计人员不懂精算，精算人员不懂会计早已司空见惯。这必然影响各自功效的发挥，尤其是会计的服务功效，从而最终将制约我国寿险业的发展。因此，本文试图对寿险公司会计与精算之关联性的探讨做一些尝试，以期引起理论界与实务界的重视，使之能够对我国目前正致力于保险会计体系改革和精算制度建设赋予一个新的思路。具体到寿险公司内部，以之促进会计人员与精算人员相关素质的提高和会计部与精算部的通力合作，从而确保公司的稳妥经营与财务稳定。既然本文着眼于寿险公司会计与精算之关联性的探讨，说明要探讨的是一个问题的两个方面。一方面探讨寿险公司会计需要精算；另一方面探讨寿险公司精算离不开寿险公司会计。两者相辅相承，具有互补关系。在对第一个层次进行探讨时，以会计技术，即会计确认、会计计量、会计披露为逻辑主线，分别阐述了精算在其中所起的作用与占据的地位，以说明寿险公司会计需要精算。在对第二个层次进行探讨时，以精算实务，即产品定价、负债评估、偿付能力管理以及利源分析作为逻辑主线，分别阐述了会计对精算的影响与作用，说明寿险公司精算离不开寿险公司会计。这是整篇论文的主体。实务工作是以理论为指导的。对这两个层次进行探讨，要有立论依据。因此需要对相关的会计制度、寿险会计理论、精算制度以及寿险精算理论作一<WP=3>些介绍，以为论文的主体部分作理论铺垫。另外，理论要用来指导实务。具体到我国寿险公司会计与精算实务工作，要探讨它们之间是否存在互补关系。若不存在，是什么问题导致的。目前要构建这种关系，应选择怎样的会计模式，需要着重解决哪几个问题。这就是本文的基本写作思路。本文的主要内容和观点如下：1．寿险公司会计是寿险会计理论和寿险会计实践的统一。寿险公司会计制度是寿险公司从事会计核算工作所遵循的基本依据，它在寿险会计理论中所提出的会计目标、会计假设、会计原则的指导下，形成具体的规范化文件以组织寿险公司的会计工作。理论的高度浓缩形成准则。规范寿险会计行为的准则有公认会计准则与法定会计准则。这些准则是寿险公司会计制度制订者选定会计方法与报告方法的基础。2．寿险公司以人身风险作为经营对象，经营对象的特殊性决定了精算制度在寿险经营中占据着举足轻重的地位。它有助于降低产品的定价风险；降低准备金不足的风险；以及有助于确保公司的偿付能力。完善的精算制度需要完善的精算理论体系作指导。寿险精算理论体系包括寿险精算目标、寿险精算假设、寿险精算概念、寿险精算原则以及寿险精算实务。3．目前，寿险公司所处的经营环境发生了明显的变化。金融市场的波动性不断增强，增大了寿险经营的风险。来自同业和其他金融机构的竞争也日益加剧，寿险公司为提高自身的竞争力，开发出大量的非传统产品。同时为增加保单的灵活性，赋予投保人较多的选择权。这些复杂的金融负债使寿险公司面临着更大的风险，如何确保公司的财务稳定，是寿险公司传统会计与精算面临的挑战。4．寿险公司经营中有关问题的会计确认弥漫着浓厚的精算色彩。因为精算在会计确认中占据着重要的地位。首先，精算架起了从“收付实现制”到“权责发生制”转化的桥梁；其次，精算解决了负债的再确认问题；第三，精算还控制着利润的实现。5．寿险公司会计的主要问题是对责任准备金的计量。计量的核<WP=4>心是计量属性的选择。寿险公司责任准备金的计量属性主要选择公允价值。当前，国际精算界对负债公允价值的计量提出了两种比较流行的方法：“直接风险价值法”与“嵌入价值法”。第一种方法有许多理论上的优势，第二种已有一定的实践经验。目前，精算师最有可能采取“嵌入价值法”来评估寿险公司负债的公允价值。6．寿险公司会计，最大的特色在于保险负债估计过程中固有的主观性，使得寿险公司的财务报告被认为是缺少可靠性，其披露被认为是缺少透明性和不充分的。因此有关精算信息的披露，如：定价基础、负债评估所使用的假设与方法、利润指标、分部信息、经验调整与假设变化等的披露，可提高寿险公司会计信息的一致性、可比性和透明性。在披露过程中，要遵循可理解性、有效性、及时性和重要性等原则。7．寿险公司产品定价是依据“期望收支平衡”精神，这种精神源于一般成本会计中“成本与收入相配比”的原则。在定价过程中，关键是确定合理的定价假设。会计系统能够为精算师提供确定精算假设所需要的有用信息，这种信息为精算调整经验。而这个调整经更多还原

【Abstract】 The twenty years just passed by saw an exponential growing of China life insurance with achievements that is sufficient to attract the focus all over the world. The topic of how to exert the service function of life insurance accounting at full speed is tightly followed on this rapid increase, for It is well known that "the more developed the economy is, the more important accounting is". Since risk-the operation object in life insurance company is quantified by means of life actuary, it is inevitable for actuary to be involved with accounting which serve as a successive, systematic and comprehensive monitor on the activities of life insurance company. Actuary measures uncertainty of future based on the principle "the information for yesterday’s evaluation play the same role for tomorrow’s plan". Since most of the information on operation activity in the past is provided by life insurance accounting, the actuary must be armed with knowledge of accounting. The unfamiliarity for staffs of actuary or accounting department with the knowledge of the other domain will ultimately bottleneck the development of life insurance in our country, as a result of the hampered service function of actuary and accounting. Based on the conclusion above mentioned, the author attempts to analyze the inherent correlation between accounting and actuary in life insurance company, holding the inner motive to provide a brand-new approach to the system reformation of insurance accounting and the construction of actuary institution in our country. As far as the details in life insurance company are concerned, the author hopes this analysis function as catalyst to coordinate the cooperation between accounting department and actuary department to ensure the stability of company finance and operation activity. This paper sets about analyzing and discussing the correlation between accounting and actuary. This implies that two aspect of one question will be involved in, one is the necessity of actuary for accounting<WP=8>practice in life insurance companies, and the other is the contrary. The first aspect was illuminated by actuary’s position and functions on accounting, which is streamlined by the logic line of accounting technology: accounting recognition, accounting measure and accounting disclosure. The second aspect was lighted by accounting’s impact and influence on actuary, which is streamlined by actuarial practice: price, liability evaluation, solvency management and the analysis of profit source. The cantus of this paper contains nothing but the two aspects above mentioned. Practice is base on theory, so do the discussion on those aspects. The author will give a brief introduction on the involved accounting system, insurance accounting theory, actuary system and actuary theory, taking them as the theory foundation for the discussion and analysis on accounting and actuary. On the other hand, the ultimate value of theory is to enlighten practice, according to this point, the author will inspect the relationship between accounting and actuary in the life insurance companies of our country. The absence of complementarity between the two will lead to a deeper discussion for the reason and the critical path if we attempt to establish a complementary relationship between them. This is the basic thinking of the paper.Following are the main idea and content of this paper:1 Life insurance company accounting integrates life insurance accounting theory and life insurance accounting practice. As the basic rule and reference for accounting ledge in life insurance company, life insurance accounting system is the regularized files, evoluted in the practice based on accounting objective, accounting assumptions and accounting principles. Standards are intensively condensed theory. There are two principles to regularize behaviors of life insurance company: General Accepted Accounting Principle (GAAP) and Statutory Accounting Principle (SAP). Both of them are basement of accounting method and report method selection for life insurance companie更多还原