【作者】 彭燕；

【导师】 王凯；

【作者基本信息】 西南财经大学 ， 保险学， 2008， 硕士

【摘要】 2006年2月15日财政部正式发布了39项企业会计准则,这标志着适应我国市场经济发展要求、与国际惯例趋同的企业会计准则体系正式建立。根据保监会《关于保险业实施新会计准则有关事项的通知》,自2007年1月1日起,寿险公司开始执行新的会计准则,实行“会计报表层面的切换”,并于2008年1月1日前同时实现“管理流程层面的切换”和“会计账目层面的切换”。寿险公司实施新会计准则,对于提高寿险公司的会计信息质量和内部管理水平,促进又快又好发展具有重要意义。新旧准则的切换并非只是会计问题,切换影响到公司的各个方面,因此寿险公司应从战略高度把握对新会计准则的遵循,并将对新会计准则的遵循转变为对风险管理战略的实施及相关业务流程的完善。切换过程中,需要从人力资源方面,IT技术支持方面,相关管理流程方面入手,分析比较新旧会计准则的主要差异并评估新准则的内容可能产生的影响;对准则规定可供选择的会计处理方式作出决策并制定公司自己的符合新准则体系的会计政策体系;更重要的是将新政策嵌入财务报告流程和日常管理活动中,提高会计信息的决策有用性,优化公司管理流程,健全内部控制,提高公司的经营管理水平和可持续发展能力。由于寿险公司规模巨大的金融资产投资,金融工具准则的切换成了寿险公司新旧准则切换成功与否的关键。因此,本文以金融工具准则切换为例,介绍新旧准则切换中寿险公司的应对策略。通过分析新会计准则及其金融工具准则的体系、内涵和主要特点,详细比较新旧会计准则中金融工具会计处理的主要差异,并分析实施新会计准则对寿险公司的影响和挑战,最后结合实践,介绍新旧会计准则切换中寿险公司的实施方案,主要包括新旧准则切换的主要步骤、财务系统更新方案以及寿险公司在切换中应当注意的其他问题。论文具体结构如下:第一部分主要论述新会计准则及其金融工具准则的体系,内涵和主要特点。新会计准则首次形成了包括基本准则、具体准则以及应用指南在内的完整核算体系;金融工具准则借鉴国际财务报告准则,并结合我国实际情况将复杂的金融工具准则分解为四个准则。新会计准则在整体框架、内涵和实质上实现了国际趋同,并体现出与旧准则相比的理念创新,包括:相关性比可靠性重要;利润表观向资产负债观转变;谨慎性原则作用趋减;实质重于形式原则作用趋增;更加强调会计职业判断等。第二部分主要比较分析新旧会计准则中金融工具会计处理的主要差异。与旧准则相比,金融工具准则在金融工具的确认、计量和披露方面存在着本质的差异。旧准则金融资产分类为短期投资和长期债券投资,新金融工具准则将金融资产初始分类为交易性金融资产、可供出售金融资产、持有至到期投资和贷款与应收款项,并以公允价值计量。期末对交易性金融资产和可供出售金融资产按照公允价值调整账面价值,公允价值和账面价值的差额,交易性金融资产和可供出售金融资产分别调整当期损益和资本公积;债券溢折价只能采用实际利率法;短期投资收益不冲减成本,而记入当期收益;期末可供出售金融资产和持有至到期投资应检查是否存在减值迹象,对存在减值的资产,应计算可收回金额,计提相应的减值准备。由于金融资产核算科目的变化,因此新增一些报表披露项目。第三部分是在第二部分对新旧金融工具会计处理差异比较分析的基础上,剖析了实施新准则及其金融工具准则对寿险公司的影响,以及寿险公司新旧准则切换中面临的挑战。影响包括直接影响和间接影响,直接影响包括存量影响和增量影响,存量影响简单说就是新准则对寿险公司已发生的历史经济业务核算方式进行追溯调整形成的影响;增量影响则是由于新旧准则的差异,使得寿险公司2007年1月1日以后按新准则核算,相对按旧准则核算的未来财务状况、经营成果的变化。挑战主要来自于新准则变化涉及的范围相当广泛,依赖更多的职业判断,以及要求更加详尽的信息披露等。第四部分介绍寿险公司实施新准则的具体方案。包括:第一,一般切换步骤。包括资源的整合与分配;新会计准则的调研与切换工作的计划;实施与监督;对切换结果的分析与评价;文档的审核与归集;准则的持续贯彻与实施。第二,财务系统更新的实施方案。新准则财务系统更新的困难不仅仅在于会计科目的切换,关键在于按照新准则的要求做好新旧财务系统科目的新旧对照,梳理新旧科目的账务处理差异,将旧系统的数据迁移到新系统。第三,其他应当注意的两个问题。包括对业务流程的改造和对相关人员的培训。综观全文,本文在以下方面有所创新:1、选题新颖,实用性较强。笔者在选题时跳出了新会计准则理论研究的局限性,将新会计准则的理论知识应用到寿险公司新旧准则切换的实务中,并将寿险公司实习的有关新会计准则切换的实践经验与对准则的理论研究结合起来,分析寿险公司新旧准则切换实务中应关注的事项和存在的问题,因此本文立意具有较强的实用性。2、注重理论和实务的结合。本文以新企业会计准则体系和内涵为基点,通过对新会计准则的国际趋同和保持中国特色,以及体现出来的理念创新的论述,并在具体分析新旧会计准则金融工具主要会计处理差异的基础上,剖析了准则切换对寿险公司带来的影响以及寿险公司实施新会计准则面临的挑战。最后,结合笔者在寿险公司参与新旧准则切换项目的实践经验,介绍了寿险公司新旧准则切换的实施方案,主要包括实施切换的主要步骤,财务系统的更新方案以及其他需要关注的问题。当然,本文尚存有待进一步研究的问题和不足之处:1、新准则于2006年2月颁布,寿险公司于2007年开始实行,作为一个新准则的实施必定经过一个不断理解和实践的过程,需要进行不断地学习和总结。2、本文仅对新旧准则切换中的金融工具切换做了一些探讨,准则切换对寿险公司影响重大的其他方面如再保险、准备金、长期股权投资、所得税等方面都未涉及,因此寿险公司新旧准则切换实务比文章介绍更加复杂。另外,基于遵循公司财务数据的保密性原则,涉及财务数据的部分未进行更深入的分析。因此文中可能出现把握不好或不够深入的地方,需要随着实践的深化不断修正。更多还原

【Abstract】 On February 15, 2006, the ministry of finance officially issued 39 corporate accounting standards, indicating that the corporate accounting system which meets the requirement of the development of China’s market economy and converges with international practices has been formally established .According to the China Insurance Regulatory Commission’s“Notice on the Implementation of the New Accounting Standards in the Insurance Sector”, since January 1,2007,life insurance companies should implement the new accounting standards and“the switching on accounting statements level”, as well as the simultaneous implementation of“switching on the management process level”and“the switching on the accounts level”before January 1,2008. This is of great significance for enhancing the quality of accounting information and the internal management of insurance companies and promoting the rapid and sound development of the insurance sector.It’s not only an accounting issue for life insurance companies to implement the new accounting standards, but also involves many other aspects. Therefore, Life insurance companies should Follow the New Accounting Rules from a strategic point of view, and transform this follow into Business process perfection and Risk Management establishment. During the switching process, from human resources, IT support, management processes related aspects, the old and new comparative analysis of the main differences in accounting standards and assessment of the possible impact of the new guidelines is needed; as well as making decisions and developing their own systems to comply with the new guidelines for the accounting policy system under the rules regarding alternative accounting approach; more importantly, the new policy will be embedded into day-to-day financial reporting processes and management activities, so as to enhance the decision-making usefulness of the accounting information, optimize corporate governance processes, and improve the internal control, improving the company’s operating management and sustainable development capacity, so as to achieve the purpose of accounting standards by the Ministry of Finance .Due to the characteristics of huge scale financial assets investment in life insurance companies, the Switch-over for Old and New financial instrument Standard has also become the key for the success of Switch-over for Accounting Standards .Therefore, the thesis takes the Switch-over plans for Old and New financial instrument Standards for example, and introduces the life insurance company’s Switch-over plans for Old and New Accounting Standards.Through the analysis of new accounting standards and financial instruments guidelines system, and the main characteristics of content, detailed comparison of the main difference between the old and new guidelines for accounting treatment of financial instruments is made. And analysis of the implementation of the new accounting standards for life insurance companies and the impact of the challenges is also made.Finally, combining with practice, it introduces the implementation of the switching from old to new accounting standards in the life insurance companies, including the main steps of swiching from old to new criteria , financial system update programs and other issues that life insurance companies should pay attention to in the switching. The thesis is divided into four chapters;the concrete structure is as follows:Chapter 1 mainly introduces the major Features, meaning, system of New Accounting Standardsand its financial instrument Standard. New Accounting Standards include basal rule , Concrete rule and application guidelines. Financial instrument Standard is divided into four independent standards. The overall framework to achieve the international convergence shows concept of innovation,including:pertinence more important than reliability,substance overweights format,emphasis on professional judgement,etc.Chapter2 is the Comparison and Analysis of the differences of Accounting Process on the financial instrument Standard. Compared with old financial instrument standards, the new rules has certain discrepancies and disparities in essence in Recognition, Measurement and Disclosure.Chapter3, analyses the impact of life insurance company to Switch-over for Old and New Accounting Standards and its financial instrument Standards on the basis of chapter2,including direct and indirect impactsand the difficulties of life insurance’s Switch-over.Chapter4 introduces life insurance company’s Switch-over plans for Old and New Accounting Standards and its financial instrument Standards.including The general steps of swich-over.the plans of renewing financial system and another problem should be noticed.Innovation and deficiency of the thesis:Innovation:1、the selection of the thesis is new and practical.2、the thesis emphasis both on the theory and the practice . Theory guides practicecombining with practice and theory of life insurance company’s Switch-over for Old and New Accounting Standards and its financial instrument Standards.The deficiency of the thesis is that the depth and width of study is not enough.更多还原