《保险研究》20221003-《新会计准则下寿险金融资产会计分类优化方法研究》（潘艳红）

［摘   要］2023年,中国首批保险企业将同时执行新金融工具会计准则与新保险合同会计准则,保险公司资产负债管理面临新挑战。本文重点介绍了两项会计准则的主要变动及影响,提出了基于“有限寻优”策略的金融资产会计分类优化方法,并以某保险公司经营情况为例,从会计匹配与资产负债管理出发,阐述了确定金融资产会计分类的步骤,为保险公司平稳切换新会计准则提供借鉴。

［关键词］新金融工具准则；新保险合同准则；有限寻优；金融资产会计分类优化方法

［作者简介］潘艳红,中国太平洋人寿保险股份有限公司党委书记、董事长,中国太平洋人寿保险(香港)有限公司董事长,太保私募基金管理有限公司董事长,太保资产董事,太平洋健康险董事,长江养老董事。

The Optimization Method of Accounting Classification of Life Insurance Financial Assets under the New Accounting Standards

PAN Yan-Hong

Abstract：In 2023,the first batch of insurance companies in China will implement the new accounting standards for insurance contracts and new accounting standards for financial instruments at the same time,and the asset and liability management for insurance companies will face new challenges.This paper focuses on introducing the main changes and impacts of the two accounting standards and proposes an optimization method for financial assets accounting classification based on the "limited optimization" strategy.Taking the operation of an insurance company as an example,this paper expounds the steps to determine the accounting classification of financial assets from the perspective of accounting matching and asset liability management,which has certain reference significance for insurance companies to smoothly switch to new accounting standards in the future.

Key words：new financial instrument standards;new insurance contract standards;limited optimization;optimization method of financial assets accounting classification