《保险研究》20220602-《IFRS17实施后的新财务报告分析方法研究》（郭振华、朱文靖）

［摘   要］《国际财务报告准则第17号——保险合同》和《企业会计准则第25号——保险合同》将于2023年正式实施,新准则实施后的新财务报告将发生巨大变化,导致现有的保险公司财务报告分析方法和财务指标体系基本失效了。本文根据新保险会计准则规定的列报和披露要求给出新财务报告的资产负债表、利润表及主要的附注披露信息,在此基础上讨论了新准则实施后的利源分析方法,并在讨论新财务报告分析思路的基础上提出新的财务评价指标体系,包括保险服务业绩评价指标、“保险姓保”程度度量指标、投资业绩评价指标和寿险公司特有的长期盈利指标。最后,本文对上述财务指标的计算进行了数值模拟,说明上述财务指标体系在未来的计算是切实可行的。本文研究成果可为报表使用者对IFRS17实施后的新财务报告进行财务分析提供方法论基础,为新准则实施后开展保险公司经营绩效研究提供基础性的财务指标体系。

［关键词］IFRS17；新保险会计准则；保险公司财务报告；财务评价指标

［作者简介］郭振华,上海对外经贸大学金融管理学院教授、保险系主任；朱文靖,上海对外经贸大学金融管理学院保险系硕士研究生。

The Research on the New Financial Report Analysis Methods after the Implementation of IFRS17

GUO Zhen-hua,ZHU Wen-jing

Abstract："International Financial Reporting Standards 17:Insurance Contracts (IFRS17)" and "Accounting Standards for Business Enterprises 25:Insurance Contracts" will be formally implemented in 2023,the new financial reports after the implementation of the new standards will have significant changes,resulting in the existing insurance company financial report analysis methods and financial index system basically invalid.According to the presentation and disclosure requirements of IFRS17,this paper demonstrated the balance sheet,income statement and main notes disclosure information of the new financial reports,and discussed the method of profit source analysis after the implementation of IFRS17.On the basis of discussing the analysis ideas of the new financial reports,this paper put forward a new financial evaluation index system,including the insurance service performance evaluation index,the insurance protection degree index,the investment performance evaluation index and life insurance companies’ specific long-term profit index.Finally,this paper carried out the numerical simulations of the above financial index calculations,which showed that the above financial index system was feasible in the future system.The research results of this paper can provide a methodological basis for financial analysis of the new financial reports for statement users,and provide a basic financial index system for the research on the operating performance of insurance companies after the implementation of IFRS17.

Key words：IFRS17;new insurance accounting standards;financial reports of insurance companies;financial evaluation index