保險會計－美國與國際會計準則之比較

近幾年來，保險業的變革可說巨大，保險機制在各個層面上被運用來分散風險，保險商品的創新也還有廣泛的空間；在新金融時代中，保險的份量日益加重，唯有透過保險機制的運作，藉由風險分散的過程才能使財富受到保障。然而，目前我國財務會計準則中尚無對保險業保險契約之會計處理作相關規範，使保險業者所編製的財務報表無統一之制度遵循，又跨國上市的情形越來越普遍，各國制度不盡相同，使財務報表之調整更趨困難。基於我國財務會計準則缺乏對保險業保險契約之相關規範，及國際與美國對於保險會計相關之準則皆有擴充的趨勢，故本研究係針對美國財務會計準則第六十號、第九十七號、國際財務報告準則（IFRS）第四號及相關文獻等等，針對各種合約之會計處理、表達方式及相關資產、負債、收入、費用之處理與認列，進行比較分析並據以提出建議。本研究之目的係認為實有必要加速擬定我國保險業會計處理之相關財務會計準則，以配合國內保險業之發展情況，使財務報表更能忠實表達產業現況，並縮小投資人間資訊之不對稱，以促進保險業之蓬勃發展。

關鍵字

費用處理；壽險會計處理；保險會計

並列摘要

In recent years, the change in insurance industry has been tremendous. Insurance mechanism is used to disperse risks in various ways and there is a broad space for the innovation of insurance products. In this new financial age, insurance has been more and more important; our wealth can be protected only when we can disperse risks through insurance mechanism. However, so far, since Taiwan has no related financial accounting standards for the accounting of insurance contracts so that insurers’ financial statements has no uniform system to follow, plus there are more and more cross-national listed companies with different systems making it harder to adjust financial statements. In view of Taiwan has no related financial accounting standards for the accounting of insurance contracts and there’s a tendency for American and other countries to expand related financial accounting standards, this study, based on No.60 & No. 97 of American Financial Accounting Standards and No.4 of International Financial Report Standards (IFRS) and related literatures, aims at accounting, statement and the disposals of assets, liabilities, revenues and expenses to conduct comparisons and analyses so as to make suggestions. Our purpose is in an attempt to make a faster stipulation of related financial accounting standards for Taiwan’s insurance accounting to go with the recent development of Taiwan’s insurers so that the financial statements can reflect more exactly about the firm’s status narrowing the informative dissymmetry between the firm and the investors to promote a prosperous insurance industry.