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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 石百達(Pai-Ta Shih) | |
dc.contributor.author | Li-Ming Wang | en |
dc.contributor.author | 王俐敏 | zh_TW |
dc.date.accessioned | 2021-06-08T03:42:55Z | - |
dc.date.copyright | 2019-07-04 | |
dc.date.issued | 2019 | |
dc.date.submitted | 2019-06-12 | |
dc.identifier.citation | 日本財團法人國際保險振興會(FALIA)人壽保險公司風險管理(出國報告),台銀人壽,2013.10.30
如何提升台灣壽險業的投資效率─以傳統私募債券為例,國立政治大學保險業永續發展研究中心,2018.11.30 我國保險業各種準備金提存制度之檢討---因應國際財務報導準則公第17號(IFRS 17) -保險合約會計規定期末報告,金融監督管理委員會保險局,2018.10.11 保險面面觀:IFRS 17及保險精算實務解析,勤業眾信,2018.08 談保險合約(IFRS 17)導入之過渡準備,陳賢儀,資誠聯合會計師事務所,2018 IFRS17 도입에 따른 사망률 추정 관련 이슈,김세중,KIRI이슈분석,2018.09.10 IFRS 17 보험부채의 할인율 추정에 관한 연구(A Study on the Estima-tion of the Discount Rate for the Insurance Liability under IFRS 17), 오세경(Sekyung Oh),오창수(Changsu Ouh)、박소정(Sojung Park)、최시열(Siyeol Choi)、박기남(Kinam Park)、보험금융연구 제29권 제3호 (2018.8) pp. 47-76 국제보험회계기준(IFRS 17)하의 할인율 적용방법(A Study on the Methods to Estimate Discount Rate under IFRS 17),오창수(Changsu Ouh)、 김경희(Kyunghee Kim)、유인현(Inhyun Ryu),KAAS계리학연구2017. 제9권 제2호 보험계약 국제회계기준(IFRS 17)하의 회계모형의 적용 (A Study on Accounting Model under IFRS 17),오창수、김경희、박규서、박형관、 유인현、이준호、조석희,KAAS계리학연구2016.제8권 제2호 2017 보험자본규제(K-ICS 및 ICS)필드테스트 산출기준서,금융감독원(FSS) 보험리스크제도실,2018.04 IFRS17 도입에 따른상품별 영향분석 및 대응방안,CEO REPORT KIDI 2017-03,2017.06 IFRS17 결산시스템 준비현황 점검회의 개최-보험권 국제회계기준 도입준비위원회 제5차 회의,금융위원회(FSC),2018.09.11 지급여력제도 변화와 보험사 자본관리,CEO REPORT KIDI 2018-01,2018.05 「국제보험회계기준(IFRS 17)의 발전적적용방안」 연구용역 주요내용,생명보험협회보 통권43호,2018 규제환경 변화에 따른 금융업권별 영향 전망 II– 보험 IFRS 17 도입 진행경과 및 주요 쟁점사항,NICE Investors Service,2017.09.27 國際財務報導準則第17號「保險合約」正體中文版,財團法人中華民國會計研究發展基金會、台灣財務報導準則委員會,2018 新지급여력제도 도입초안(K-ICS 1.0),금융감독원(FSS) 보험리스크제도실,2018.04 新지급여력제도(K-ICS) 도입대비 내부모형 승인 예비신청절차 착수,금융감독원(FSS),2018.08.01 Korean Insurance Industry 2018, Korea Insurance Research Institute, 2018 Kyobo Life FY2018 Annual Report, Kyobo Life, 2018 韓國壽險市場概況及IFRS17應對觀察,EY,2018.10 Korea’s Top 3 Life Insurance Firms Expect to Show Minus Growth Again in 2019, Business Korea, 2019.02.01 South Korea: Life insurers seen to invest more in foreign assets, Asia Insur-ance Review, 2018.05 「為魔王級IFRS 17儲糧,壽險業掀增資潮 5公司擬現增逾600億元」,鉅亨,2019.04.15 「淨值比偏低,列入審查參考」,聯合新聞網,2018.09.24 「資誠觀點/導入IFRS 17…保險業轉型契機」,經濟日報,2018.11.15 「經濟快評/金管會該好好整頓保險業了」,經濟日報,2019.03.21 「壽險海外投資,台灣領先韓國好幾年」,中時電子報, 2019.03.25 「壽險業海外投資龐大,誰之過?」,聯合財經新聞監測,2019.03.25 「〈觀察〉壽險過度投資海外藏結構性風險,魔王級IFRS 17威脅更大」,東森財金新聞,2019.03.23 신용길 생보협회장,IFRS17 도입 추가 연기 주장...“유럽도 16년 걸렸는데”,FNTIMES,2019.03.22 [단독] '신지급여력제도 충격 최소화'...보험 CRO들 연 3회 회동,Newspim,2019.03.26 | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/21695 | - |
dc.description.abstract | 國際會計準則理事會(IASB)於2017年5月發布國際財務報導準則第17號(IFRS 17),取代原IFRS 4中的「保險合約」,並預計於2022年實施,而台灣主管機關考量到國內壽險公司在接軌上的複雜性與困難,宣布較國際晚三年實施。鄰近的南韓與台灣有類似的保險市場與人口結構,目前也正進行IFRS 17的接軌作業,並預計於2022年與國際同步實施。
韓國與台灣的壽險公司同樣面臨負債衡量與系統建置的複雜性、增資壓力與對各產品之影響不同而間接影響產品結構等問題,2018年韓國整體保險市場LAT準備金不足部分估計高達42兆韓元,產品銷售方面近兩三年亦因推行IFRS 17的關係有減少儲蓄型商品並主攻保障型商品的趨勢。為因應接軌帶來的衝擊,韓國各保險相關機構如保險發展中心、保險研究協會等皆對於負債衡量、產品研究及折現率建構等重要議題進行研究與討論,政府方面則由主管機關和保險業者共同成立IFRS 17引進準備委員會,針對公司內部系統之建置與監督財務報表進行交流討論,並逐步進行測試,另為能使保險公司順利接軌IFRS 17,金融監督管理局修訂保險業監督規定及保險業監督業務實施細則,放寬負債適足性測試與RBC計算等標準,並研究制定新的保險資本標準K-ICS以期未來能達到GAAP與SAP會計標準的一致,預計與IFRS 17同步實施。 對此,台灣可以在考量自身條件下參考韓國的部分做法,不管是在主管機關對於負債評估方式、系統建構、資本標準與監理會計等制度之修改與訂定,還是壽險公司自身在接軌上之因應措施,皆可以在審慎分析南韓與台灣各方面條件如淨值比、產品結構、投資結構等之差異後,適度地做為參考。 | zh_TW |
dc.description.abstract | The international accounting standards board (IASB) issued international finan-cial reporting standards no.17 (IFRS 17) in May 2017 and is expected to implement in 2022. However, considering the complexity and difficulties of domestic life insurance companies in the implementation, the Taiwan authorities announced that the imple-mentation would be postponed to 2025. Neighboring South Korea, which has similar insurance markets and demographics to Taiwan, is also preparing for IFRS 17, which is expected to be implemented internationally in 2022.
Life insurance companies in South Korea and Taiwan face the same problems, in-cluding the complexity of measuring liabilities and building systems, the pressure of capital increase and the change of the product structure. In 2018, the shortage of LAT reserves in the overall insurance market in South Korea was estimated to be 42 trillion won. In terms of product sales, due to the implementation of IFRS 17 in the past two or three years, there has been a tendency to reduce saving products and focus on security products. In response to the impact brought by IFRS 17, various insurance related institutions in South Korea have studied and discussed such important issues as liability measure-ment, product research and discount rate construction. On the government side, the authority and the insurers set up the preparation committee jointly to discuss the estab-lishment of the companies' internal system and the financial statements for supervision, and are now conducting the test step by step. In addition, in order to enable insurance companies to meet IFRS 17, the Financial Supervisory Services (FFS) revised the insurance authority's requirements and the rules to relax the standards of liability adequacy test and RBC calculation. The new insurance capital standard K-ICS is also studied to achieve the consistency of GAAP and SAP accounting standards in the future. This article aims to take the practices of South Korea as a reference moderately un-der Taiwan’s conditions such as equity ratio, product structure and the investment structure, in both the measures of authority and life insurance companies themselves. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T03:42:55Z (GMT). No. of bitstreams: 1 ntu-108-R06723062-1.pdf: 1461644 bytes, checksum: 5441aa3b5c8655b65b032768650266c1 (MD5) Previous issue date: 2019 | en |
dc.description.tableofcontents | 謝辭..........................................i
中文摘要......................................ii 英文摘要.....................................iii 第一章 緒論..................................1 第一節 研究背景................................1 第二節 研究動機................................2 第三節 研究目的................................4 第二章 文獻回顧...............................4 第一節 IFRS 17準則概要.........................4 第二節 國內相關研究............................13 第三章 韓國接軌IFRS 17之影響與做法............14 第一節 韓國之保險市場概況與會計制度.............14 第二節 韓國之因應措施與準備狀況.................24 第四章 韓國與台灣做法之比較...................42 第一節 台灣與韓國之保險市場比較.................42 第二節 台灣保險公司可參考之作法.................47 第三節 台灣實行上可能有困難之作法...............50 第五章 結論與建議............................51 第六章 參考文獻..............................53 | |
dc.language.iso | zh-TW | |
dc.title | IFRS17對亞洲壽險公司之影響與做法分析─以韓國為例 | zh_TW |
dc.title | Analysis of the Impact of IFRS 17 on Asian Life Insurers and Their Practices: The Case of South Korea | en |
dc.type | Thesis | |
dc.date.schoolyear | 107-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 莊文議(Wen-Yi Chuang),張景宏(Ching-Hung Chang) | |
dc.subject.keyword | 國際財務報導準則第17號,保險合約,台灣保險會計制度,韓國保險會計制度,韓國保險資本標準,保險負債衡量,壽險商品結構, | zh_TW |
dc.subject.keyword | International financial reporting standards no.17,Insurance contract,Taiwan insurance accounting system,Korea insurance accounting system,Korea insurance capital standard(K-ICS),Insurance liability measurement,Life insurance structure, | en |
dc.relation.page | 56 | |
dc.identifier.doi | 10.6342/NTU201900902 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2019-06-13 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 財務金融學研究所 | zh_TW |
顯示於系所單位: | 財務金融學系 |
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