《保险研究》20190504-《新保险会计准则征求意见稿对寿险企业利润计量的影响》（赵蕾、刘嘉豪）

［摘   要］本文分析并比较了财政部发布的《企业会计准则第×号——保险合同(修订)(征求意见稿》与我国现行保险会计准则在利润披露与确认方面的差异。通过仿真模拟利润计量,发现征求意见稿下定期寿险合同的承保后期将会确认更多的利润贡献；合同服务边际对利润计量的平滑效应更加突出,尤其是对亏损计量的吸收作用将会显现；征求意见稿对手续费及佣金的规定会进一步平稳计量利润；收入口径的改变更符合寿险合同长期性的经济特质等。因此,建议我国寿险公司统一数据平台,衔接财务系统与精算系统；调整绩效考核指标、业务结构和产品策略；更加谨慎合理地进行产品定价测算；进一步加强保单的维护工作,为应对征求意见稿的实施做好充分准备。

［关键词］保险会计准则；寿险合同；保险利润计量

［基金项目］本文获上海对外经贸大学保险与风险管理研究所科研平台专项资金、教育部人文社会科学研究规划基金项目“复杂国际形势下的‘一带一路’投资贸易国别风险评估与保险应对研究”(17YJA630106)资助。

［作者简介］赵蕾,博士,上海对外经贸大学金融管理学院副教授；刘嘉豪,现就职于普华永道中天会计师事务所（特殊普通合伙）。

A Study on the Impact of New Insurance Accounting Standards (for comment) on Profit Measurement of Life Insurers

ZHAO Lei,LIU Jia-hao

Abstract：This paper comprehensively analyzed and compared the differences between exposure draft issued by the Ministry of Finance and China′s current insurance accounting standards in the disclosure and recognition of profits. The simulated profit measurement indicated that term life insurance contract would contribute more profit later;the smoothing effect of the contract service margin on the profit was more prominent,especially for the absorption effect of losses;the new standard’s rule on commission and fees would further smooth over profits;the change of premium recognition was more in line with the long-term economic nature of life insurance contracts,etc. Therefore,it is suggested that life insurers in China should unify data platform,dock the financial system and the actuarial system,adjust KPIs,business structure and product strategy,calculate products more prudently and reasonably,improve the maintenance of insurance policies,and make full preparations for the implementation of the exposure draft.

Key words：insurance accounting standard;life insurance contract;measurement of insurance profit