Insurance Accounting

Author: Jiang Shengzhong
Publisher:
Publish Date: 2001-07-13
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 also strives 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 focuses on 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 business lines, primarily focusing on property insurance and life insurance, as two fundamental main threads. The textbook also covers the accounting requirements for insurance companies' assets, liabilities, and shareholders' equity, as well as the accounting requirements for the financial performance of insurance companies.
This textbook can be used for teaching in universities and colleges with insurance majors, as a textbook for students from non-insurance disciplines, and as a reference book for self-study and training for professionals in the insurance industry.