公允價值在保險負(fù)債中的運(yùn)用研究.pdf

1、對外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文公允價值在保險負(fù)債中的運(yùn)用研究姓名：朱爽申請學(xué)位級別：碩士專業(yè)：會計(jì)指導(dǎo)教師：蔣屏20050501IIAbstractWiththedevelopmentoftheeconomicoftherealitytherearememecontinuousoperatingcompaniessotheinvests’viewisgrowingmememature.Theaimoftheinvestsischangin

2、gfrommaintainingtheassetstocarryingouttheearningabilitiesoftheassets.itcausestheaimofthemeasureoftheaccountingtheychangingfromtheindentdutyviewtothedecisionmakingusefulview.Withtheindentdutyviewpeoplealwaysconcentratemeo

3、nreliabilitythanrelevancebasedonconservatism.Socertainlyhisticalcostmeasurementattributeischoosed.Howeverwiththedecisionmakingusefulviewpeopleconcentratemeonrelevanceusefulnessthanreliability.Sofairvaluemeasurementattrib

4、uteischoosed.Withthewidelyusesoffinancialinstrumentitbecomesmeimptantoftheusesofthefairvaluemeasurement.Onesidetheinsurancecontractistherightoftheowneroftheinsurancebilltoaskfpaymentiftheaccidenttakeplaceontheothersideit

5、isalsothedutyoftheinsurancecompanytopayoff.Sotheinsurancecontractisnotonlyafinancialassetbutalsofinancialliabilities.Infactitisafinancialinstrument.Thispapergivestheconceptthetheeticalbackgroundofthefairvaluemeasurementa

6、ttribute.introducethefairvalueoftheinsuranceliabilities.Alsocreativetheresearchthatdeducethediscountrateoftheriskadjustment.thenweanalysisthestrengththeweakenofthefairvalueoftheinsuranceliabilities.Wealsoanalysisthelevel

7、ofChineseresearchofthefairvalueoftheinsuranceliabilitiesrefertotheproblemfChinatosolve.FinallyweexplaintheproblemofthelostfromthewaveoftheinterestrateofChineselifeinsuranceindustry.Keywds:fairvalueinsuranceliabilitiesris