國際與我國保險合約會計處理及相關議題之探討

Abstract

經濟全球化及市場自由化的趨勢，配合資訊科技的進步，促使各國之間的貿易障礙逐漸消弭，但是在缺乏國際統一會計規範的情況下，同業間的財務報表便無法提供報表使用者具有可比較性的財務資訊，進而造成跨國資金流通的阻礙，其中，又以近年來不斷革新的保險業所受影響最大。 隨著新金融時代的來臨，保險商品推陳出新的速度也與日俱進，然而國際間保險合約的會計處理尚未建構完善，致使各國保險業財務報表上資產、負債、收入及費用等科目皆因此缺乏一致性的允當表達。幸而國際會計準則委員會已於2004年3月發佈了國際財務會計準則第四號公報(IFRS4)的第一階段條文，雖然其內容僅包含概念性的保險合約會計原則，但對各國會計實務處理紊亂的保險業而言，已是未來改革方向的指標。 本文以保險合約的會計規範為研究範圍，探討國際與我國保險業在現行財務會計制度上的所共同面臨的問題，並試圖以國際財務會計準則的精神，為我們保險業主管機關及保險財務會計準則制定單位找尋最適的解決辦法。基於我國現今並未發展出專屬保險業之財務會計處理原則，又時逢IFRS4第二階段尚未完成的過渡時期，研發出一套適合目前使用又於未來能與國際接軌的保險會計制度，可說是刻不容緩的階段性任務。

The trends of economic globalization and market liberalization, with the progress of information and technology, have made the obstacles of trades among various countries diminish gradually. Therefore, financial statements of united standards in the world are truly needed, especially for insurance industry. Recently, there have been tremendous changes in the whole business world, and those changes have influenced the insurance industry seriously, which forced the users of financial statements to be even eager for a set of accounting standards of insurance contracts. This thesis is to investigate how Taiwan finds its own way to build the financial accounting standards of insurance contracts. The study, based on No.4 of International Financial Report Standards (IFRS4) PhaseⅠpublished in March of 2004 and relevant literatures, aims at accounting and reporting of insurance contracts. Although the International Accounting Standard Board haven’t moved on to finish the measurement part (PhaseⅡ) of insurance accounting, my object is to understand the true spirit of international financial accounting standards and to give some suggestions for the progress of Taiwan’s insurance accounting.