摘要
我国的保险会计制度在过去的二十几年里走过了从统到分、又由分到统的过程 ,经历了《中国人民保险公司会计制度》、《保险企业会计制度》、《保险公司会计制度》和《金融企业会计制度》4个时期。每个时期的会计制度都有其独特的个性并日趋完善。现在来看 ,保险会计制度改革的必然趋势是建立保险会计准则。
In the past two decades and more, insurance accounting system has experienced being combined into other system and standing alone, and then being combined into other system again. The evolution and reform of it can be clearly divided into four stages with different documental issues respectively: 'PICC Accounting System', 'Accounting System for Insurance Institutions', 'Accounting System for Insurance Companies' and 'Accounting System for Financial Institutions'. Nonetheless, though each issue of the accounting system has its own special characteristics, the general trend of the evolution and reform tends making a more and more powerful system. It is likely that a new separated accounting system is increasingly needed for insurance institutions from some evidences.
出处
《财经理论与实践》
CSSCI
北大核心
2004年第3期77-81,共5页
The Theory and Practice of Finance and Economics
