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標題: | 導入IFRS17對壽險業商品策略之分析探討 An Analysis of the Implementation of IFRS17 on Product Strategy of Insurance Companies |
作者: | Yen-Yu Lin 林延諭 |
指導教授: | 王泰昌(Tay-Chang Wang),劉嘉雯(Chia-Wen Liu) |
關鍵字: | 國際財務報導準則第17號,保險合約,商品策略,人壽保險, IFRS17,Insurance contract,Product strategy,Life insurance, |
出版年 : | 2021 |
學位: | 碩士 |
摘要: | 國際會計準則理事會將於2022年實施IFRS17,為因應對保險業之衝擊,我國預計延至2026年正式採用,所面臨之挑戰不僅是財務報表資訊呈現之改變,亦影響保險業者財務會計與精算之處理、資訊系統之調整,商品結構之改變,故保險業應重新檢視現有之保險合約,以因應未來導入IFRS17之準備。 本研究透過分析我國保險會計制度之發展沿革及保險業財務報告之相關議題,以商品面切入,探討國內壽險業導入IFRS17後對商品策略之影響。 過往國內壽險公司出售許多高利率保單,隨金融環境進入低利率,利差損成為國內保險市場長期存在之問題,導致壽險公司發行許多儲蓄性質之保單吸引保戶,用以彌補過往之高利率壽險保單。然而,在IFRS17下保險合約負債衡量與收入認列方式產生改變,保險商品需經風險測試,並依類型與獲利性建立合約群組,若預期為虧損性則需立即認列損失,除了過往高利率保單利差損的問題將顯示於報表外,以儲蓄性質為主之保單亦將面臨衝擊,故壽險公司需重新檢視並調整其商品結構及壽險業務在面臨新準則下之影響。 本研究針對IFRS17下合約服務邊際、重大保險風險測試和區分組成部分、保險取得成本、財務報表表達之規定,考量國內壽險市場之現況,探討對不同期限別、繳費別、產品別、商品銷售通路以及對績效衡量之影響。 本研究認為在IFRS17下保險商品之收入認列仰賴合約服務邊際,需逐年攤提利潤,發行壽險合約時應將商品存續年度納入考量;此外,躉繳與分期繳納之影響將被平準化,大幅降低新契約保費首日利潤之差異,最後,考量上述因素,現有壽險業者須依自身公司規模和財務利潤目標,重新制訂其通路策略及績效衡量來配合其商品策略之調整。 The International Accounting Standard Board is expected to implement IFRS17 in 2022. However, considering the impact on the insurance industry, Taiwan authorities is expected to postpone the effective date of IFRS17 adoption until 2026. The challenge is not only the change in the presentation of financial statement information, but also the impact on the accounting and actuarial treatment of the insurance industry, the adjustment of the information system, and the change of the product structure, therefore, the insurance industry should review the existing insurance contracts to prepare for the implementation of IFRS 17 in the future. This study analyzes the development of insurance accounting system in Taiwan and related issues in the current financial reporting of the insurance industry, and compares the differences with IFRS 17. From the product perspective, review the existing domestic life insurance industry and explore the impact of the implementation of IFRS 17 on the product strategy of the life insurance industry. Under IFRS 17, the change in the measurement of insurance contract liabilities and the recognition of revenue, which requires the life insurance industry to adjust its product structure. This study believes that the proportion of long-term and short-term insurance products, single premium and installment premium, protection and investment types in the life insurance under IFRS 17 will be a factor to be considered in future product strategies. In addition, the life insurance industry must also re-formulate its channel strategy and performance measurement to match the adjustment of its product strategy. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/66626 |
DOI: | 10.6342/NTU202100370 |
全文授權: | 有償授權 |
顯示於系所單位: | 會計學系 |
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