摘要
对保险公司偿付能力的评价取决于最低偿付能力额度与实际偿付能力额度的比较。在最低偿付能力额度计算中，会计扮演的角色主要是确定风险敞口的大小与分布；在实际偿付能力额度的计算中，会计的主要角色是资产、负债的确认与计量。这两种角色虽然相互依存，但也存在冲突。一致而透明、如实反映经济实质的会计原则是偿付能力额度监管的有效基础。
Assessment of an insurance company＇s solvency margin relies on the comparison of required solvency margin and actual solvency margin, In the calculation of required solvency margin, the role of accounting is to determine the scale and distribution of risk exposure. In the calculation of actual solvency margin, the role of accounting is to recognize and measure assets and liabilities, The two roles of accounting are dependent, but sometimes conflicting, Comparable and transparent accounting principles that represent faithfully the economic truth are the basis of solvency margin supervision.
出处
《保险研究》
CSSCI
北大核心
2006年第9期42-45,共4页
Insurance Studies
关键词
偿付能力额度
会计角色
偿付能力监管
solvency margin
role of accounting
solvency margin regulation
