財務會計準則第40號公報對我國壽險業影響之研究

The impact of Statement of Financial Accounting Standards NO.40 on Taiwan’s life insurance industry

劉芳伶(Fang-ling Liu)

指導教授 ： 陳美菁 ； 陳建勝

朝陽科技大學/管理學院/保險金融管理系/碩士(2010年)

摘要

近年來，我國保險市場紛紛興起外商撤資及出售購併之風潮，且外商大多為歐系保險公司。其起因除金融海嘯造成保險公司淨值大幅下降外，更因歐盟全面實施國際會計準則理事會所推行之國際財務報告準則（International Financial Reporting Standards，簡稱IFRS）中IFRS4－Insurance Contract(保險合約)，保險公司必須增提準備金，使得公司之負債增加及淨值下降，進而促使外商保險公司選擇完全或部份撤資，嚴重衝擊台灣壽險市場，連帶地亦影響保險公司的經營及保戶的權益。
本研究係以保險會計之觀點，整理與探討我國財務會計準則公報第40號「保險合約之會計處理準則」，其對我國壽險業的影響之規範內容主要參考IFRS4第一階段之相關規定。本公報實施之目的在於能與國際會計準則接軌，然而，以負債適足性測試而言，其會影響到責任準備金之提存，因以市場利率為折現率，相較於過去的高利率長期保單，屆時可能面臨準備金不足的問題，致使保險公司恐有增資的危機。鑑於歐盟各國實施國際財務報告準則後，歐系保險公司紛紛退出台灣市場，我國對於公報之實施更應慎重執行，以免造成將外資逼出台灣市場，而獨留本土保險公司苦撐之情形。台灣保險會計制度確實應朝向國際化水準邁進，但為維護保戶的權益及保險公司得以永續經營，提存之利率應因台灣保險市場而適當地調高，以及公報應採分階段執行性的方式實施。

關鍵字

保險會計 ； 財務會計準則第40號公報 ； IFRS 4

並列摘要

Recently, there are more and more withdrawal of investment and merger and acquisition within foreign insurance companies, especially European-based insurance corporations. The significant decreases of net present value of insurance corporations are result of the global financial crisis across the global. Moreover, increase the reserve which is caused by the implementation of IFRS 4-Insurance Contract of International Accounting Standards Board in European Union further leads to the slump of net present value and the sharply grow of liabilities. As a result, the partial or completely withdrawal of insurance investments within these foreign insurance companies has not only dramatically influenced the insurance market in Taiwan but also influenced the business operation and the right of policyholders.
In this academic research, based on insurance accounting dimension, illustrates that including collation and study of Statement of Financial Accounting Standards No. 40-Insurance Contract, its impact on Taiwan’s Life Insurance Industry of the normative content of the main reference to IFRS4 Phase I. The objective of this research devote to making the connection with international accounting standards. Nevertheless, liability adequacy test would have impacted on the policy reserve. Compared to high interest rates for the long-term insurance policy in the past, the discount rate is set as market interest rate; therefore, there are potential problems of insufficient reserves which further lead to the pressure of increasing capital.
After implementing International Financial Reporting Standards as dominant financial report standard in each European country, European-based insurance companies have withdrawn their business from Taiwanese market. Consequently, there is not doubt that the careful and profound implementation of the financial report standards made by relevant authority is the predominant element to prevent withdrawing foreign investment from Taiwan’s market. Otherwise, it can be predicted that there is no insurance company in Taiwan left except local-based insurance companies. In brief, although it is unavoidable that insurance accounting system in Taiwan should be gradually integrated with international standards, the interest rates setting should be flexible and adjustable in terms of different circumstances and the bulletin should be implemented step by step for the purpose of protecting the right of policyholders and keeping promises of the long-term operations within insurance companies.

並列關鍵字

Insurance accounting ； IFRS 4 ； Statement of Financial Accounting Standards No.4

參考文獻

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