중국 보험회계준칙에 관한 연구

A Study on Insurance Accounting Standards in China

중국 보험계약에 대한 회계준칙에서 보험계약의 회계처리와 관련 정보공시에서 주요 특징은 다음과 같다. 첫째, 보험계약자의 보험위험을 보험위험부분과 기타위험부분으로 나누어 회계처리를 하도록 규정하고 있다. 둘째, 보험계약을 생명보험계약과 손해보험계약으로 구분하고, 회계처리도 구분하여 처리하도록 규정하고 있다. 셋째, 손해보험계약의 보험료수익금액은 약정된보험료총액을 근거로 확정하여야 한다. 기간을 나누어서 수취하는 보험료인 생명보험계약의 보험료수입금액은 당기에 수취하여야하는 보험료를 근거로 확정하여야한다. 넷째, 손해보험료수익의 인식시에 보험자는 보험정산으로 확정된 금액으로 미경과책임준비금을 계산하고, 당기보험료수익의 조정항목으로 처리하고, 미경과책임준비금부채로 인식한다. 생명보험료수익을 인식하는 경우에는 보험자는 보험정산으로 확정된 금액으로 생명책임준비금, 장기건감보험준비금을 계산하고, 그리고 관련 부채를 인식한다. 다섯째, 보고기간말에 준비금에 대하여 부채적정성을 평가하여 그 차액을 관련 준비금으로 계산하도록 규정하고 있다. 여섯째 재보험자는 재보험업무계산서를 근거로 재보험업무와 관련된 수지를 인식한다. 마지막으로 재보험계약에서 발생한 자산, 부채 관련 수익과 비용을 단독으로 인식하도록하고 있다.

In the accounting standards on the Chinese insurance contracts, the important characteristics of accounting reporting and the related information disclosure are as follows. First, the risk of insurance contractors is divided into insurance risk component and other risk component. And the related accounting is executed respectively. Second, insurance contracts are separated into life insurance contracts and property insurance contracts. Besides accounting is implemented separately. Third, the insurance revenues of property insurance contracts are determined based on the contracted gross value of insurance. On the other hand, the insurance revenues of life insurance contracts whose cashes are received during the multi-period are determined depending on the insurance value that is should be received in the current period. Fourth, in recognizing the revenues of property insurance, insurance firms should estimate unearned responsibility reserve as much as determined amount by the insurance adjustment, account it as adjustment item of current insurance revenue, and recognize the amount as unearned responsibility reserve liabilities. On the one hand, in recognizing the revenues of life insurance, insurance firms should estimate life responsibility reserve and long term health insurance reserve as much as determined amount by the insurance adjustment, and recognize that amount as relative liabilities. Fifth, at the ends of reporting periods, they have to evaluate the liabilities adequacy on the reserve, estimate the difference as the related reserve. Sixth, reinsurers should recognize the revenues and expenses of re-insurance based on the re-insurance business statement. Finally, the assets, liabilities, related revenues, and expenses generated from the re-insurance contracts are to be recognized separately.