Insurance Accounting

Author: Jiang Shengzhong
Publisher:
Publish Date: 2000-07-01
Features: The guiding principle for compiling this textbook is to be based on the current insurance accounting practices in China, in accordance with China's "Accounting Law," "Insurance Law," "Accounting System for Insurance Companies," and "Financial System for Insurance Companies." It fully reflects the achievements of China's insurance accounting reform and theoretical research, as well as the trend of aligning with international insurance accounting practices. The textbook aims to highlight the fundamental systems, methods, and skills of insurance accounting, while meeting the basic requirements of general textbooks. Additionally, as a branch of economic management science, insurance accounting should also meet the requirements of China's insurance management and operations.
The main content of this textbook includes studying the objects, methods, and characteristics of accounting that should reflect and supervise insurance companies as specific enterprises, as well as the features of insurance accounting. Based on the business scope of insurance companies, it discusses the accounting treatment methods and requirements for various insurance operations, primarily focusing on property insurance and life insurance as two main threads. It also covers the accounting requirements for insurance companies' assets, liabilities, and shareholders' equity, as well as the accounting requirements for the company's operating results.
This textbook can be used for teaching in universities with insurance majors, as a textbook for students from non-insurance disciplines, and as a reference for self-study and training for practitioners in the insurance industry.