我国寿险公司表外信息披露实证分析与体系构建
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摘要
一直以来保险市场都被称为典型的信息不对称市场,尤其是保险会计的复杂性更是加剧了保险市场的信息不对称,以至于人们都称保险会计为“黑匣子”。随着全球经济一体化的发展和资本市场的壮大,提升信息的透明度已成为众望所归,保险市场也不例外。信息披露作为提升保险市场信息透明度的有效途径之一,已在国际国内都得到了高度的关注。2004年国际会计准则理事会(International Accounting Standards Board, IASB)发布了((IFRS4:保险合同》,第一次明确了保险公司的信息披露。为配合实务的发展,建立一套全球统一的保险合同确认和计量准则,国际会计准则理事会(IASB)又通过广泛征求意见,发布了征求意见稿ED2010/8《保险合同》。其中征求意见稿中更是细化了针对保险公司信息披露方面的要求,主要包括披露的总体目标、明细度、已确认金额的披露和相关风险的性质与程度的披露等。与此同时,我国保监会也积极参与到新的保险合同准则的制定工作,并结合我国保险业的实际情况,在信息披露上提出了很多建设性的意见。2010年5月26日中国保险监督管理委员会(以下简称“保监会”)专门发布了《保险公司信息披露管理办法》(以下简称《办法》),《办法》规定国内保险公司应当于每年4月30日前在公司互联网网站和指定的报纸上发布上年度信息、披露报告,披露内容包括公司财务会计信息、风险管理状况信息、保险产品经营信息和偿付能力信息等。
IASB的规定和我国《办法》的出台,都说明了保险公司信息披露的重要性,这些规定也同样适用于经营保险业务的重要分支机构——寿险公司。我国自1982年恢复人身保险业务以来,截止2010年底,国内人身险保费收入共10632.32亿元,占整个保险市场原保费收入的73%,保险深度达到2.7%,保险密度提高到人均792元,寿险业务的发展呈现稳健发展的良好态势。但寿险公司由于其本身经营的复杂性和特殊性,信息披露也具有特殊性,尤其是表外信息的披露,不仅表外信息的披露数量大大超过了表内信息,而且也得到了越来越多的信息需求者的重视。
既然关于寿险公司的表外信息、具有特殊性,且为广大信息需求者需要,那么作为承载有关寿险公司保险合同未来现金流的金额、时间和不确定性的表外信息、披露质量如何?是否存在问题?存在哪些问题?为什么会存在这些问题?如何解决和完善这些问题?本文正是基于上述背景,试图通过文献梳理、理论分析、规范研究、实践检验、对策提出等途径,来回答并解决上述问题。
具体来说,本文的研究内容如下：
第一章,导论。阐述了研究目的和意义、研究内容和方法以及研究的创新与不足。
第二章,文献综述。本章系统梳理、回顾了表外信息披露及寿险公司表外信息披露的相关文献,并对国内外相关研究成果进行归纳和总结,指出当前我国寿险公司表外信息披露研究中存在空白以及进行深入研究的必要性。
第三章,寿险公司表外信息披露的理论分析。为从理论上寻求导致寿险公司表外信息披露质量不高、不规范、不及时等问题的深层次原因,论文分别从供需理论、信息、不对称理论和博弈论角度进行了阐释,指出：在理性经济人和完备信息条件下,供需双方因目标函数不一致而导致信息、披露存在供需矛盾；基于信息不对称,使得具有信息优势的一方为寻求自身利益的最大化而采取对自己有利,对处于信息劣势一方不利的行动；基于理性经济人假设和非合作原则,在既定条件下,信息供给方与信息使用者之间如何相互作用,为实现自身效益最大化进行策略选择以达到均衡。
第四章,我国寿险公司表外信息披露的现状、问题及成因。本章首先从宏微观角度描述了当前我国寿险公司表外信息披露的现状,指出当前寿险公司表外信息披露中存在信息披露不规范、披露质量不高、披露不及时、披露渠道单一、披露内容多为财务信息等问题,并从政策制定和执行层面分别探讨了存在上述问题的原因。
第五章,基于问卷调查的表外信息披露评价。为验证理论分析的结论,进一步从实践中挖掘目前寿险公司表外信息披露存在哪些具体的矛盾、如何化解这些矛盾,论文采用问卷调查的形式,分别以信息披露的供给方——寿险公司管理层以及需求方——各信息、使用者为调查对象展开调查,发现寿险公司表外信息披露确实存在供需缺口,了解了信息使用者对表外信息应具有的质量特征、披露形式、影响披露质量的因素等信息,为下文构建寿险公司表外信息披露框架奠定了基础。
第六章,寿险公司表外信息、披露框架构建的必要性及其构建。产品的特殊性、风险的不确定性和成本未来性,使得保险公司和非保险公司在表外信息披露中存在差异,即使在保险公司内部,产寿险业务在风险类型、核算原则等方面也存在差异,导致寿险公司表外信息披露和非寿险公司的表外信息、披露也存在差异。鉴于表内确认和表外披露在信息内容、信息含量、信息生成机制等方面存在差异,以及当前的财务会计概念框架自身存在缺陷,因此有必要针对寿险公司的特点构建能够反映寿险公司特色的表外信息、披露框架。一方面,表外披露与表内确认之间既相互依存又相互转化；另一方面,目前的财务会计概念框架虽然有缺陷,但框架内各部分还是具有内在一致的逻辑关系,因此本文在借鉴财务会计概念框架的合理内核的基础上,针对寿险公司的特点,正视表内表外信息的差异,提出构建以满足决策有用和审慎性为披露目标、以坚持会计准则和其他披露准则为披露原则、以稳健性、相关性、如实反映性为主要信息质量、以文字兼图表为披露行式、以附注、其他财务报告和其他报告为披露手段的寿险公司表外信息披露的框架。
第七章,寿险公司表外信息披露的目标、原则和手段。关于会计准则的目标存在两种流派。一种观点认为会计准则的目标是为了实现受托责任,而另一种观点则认为会计准则的目标是为了实现决策有用,兼顾反映受托责任履行情况。为使信息使用者充分了解企业的财务状况、经营成果,以提升市场效率,满足通用目的的财务报告应向信息使用者披露真实、公允、决策有用的信息。为满足监管需要,保护保单持有人的利益,审慎的法定财务报告要求寿险公司尽量多提准备金、估足损失,多留成、少分配,以保证资本充足稳定。因此寿险公司的表外信息披露除了要实现会计准则目标外,还需要满足监管目标。寿险公司的表外信启、披露除了需要坚持会计原则外,还需要遵循其他非会计原则。为保证寿险公司表外信息披露双目标的实现,应该采用文字加图表的形式,以附注、其他财务报告和其他报告为手段披露表外信息。
第八章,寿险公司表外信息披露的质量特征体系。寿险公司表外信息披露的目标和原则为寿险公司表外信息、披露指明了方向,寿险公司表外信启、披露的质量特征体系则是对表外信息为实现披露目标,满足披露标准的前提下,应具有的信息特质提出的要求。鉴于表外信息在财务报告中的特殊地位和作用,以及寿险公司表外信息披露的特殊性,本文构建了以成本效益为约束条件,以稳健性、相关性、如实反映性为主要信息、质量,以可比性、可理解性、平衡性、及时性为次要信息质量特征的寿险公司表外信息披露的质量特征体系。
第九章,寿险公司表外信息披露的内容。寿险公司表外信息披露的目标、原则、质量特征体系从信息披露的目标、规范、信息特质对寿险公司表外信息披露进行了阐释,表外信息披露的内容则根据上述要求从信息的外延、边界角度对表外信息披露的内容进行界定。根据寿险公司表外信息披露的实际,结合当前我国对寿险公司表外信息披露的要求以及国际会计准则委员会对表外信息披露的最新研究进展,本文提出寿险公司应按照强制性披露、限制性披露以及鼓励性披露三个层级对寿险公司表外信息进行披露。
本文在构建寿险公司表外信息披露框架的过程中,力图实现如下的创新：
第一,实证检验了寿险公司表外信息披露存在供需缺口。已有文献多采用理论分析指出供需双方存在信息缺口。本文采用问卷调查的形式,以寿险公司的管理层、监管部门、机构投资者和保单持有人为调查对象,以信息使用者对六大类表外信息及每类信息的具体项目的关注度为内容进行调查,通过t检验,验证了寿险公司表外信息的供需双方对信息、存在显著差异,通过方差分析进一步验证了即使在信息需求方内部,即监管部门、投资者和保单持有人之间对寿险公司表外信息的需求也存在显著差异。
第二,构建了寿险公司表外信息披露的框架。目前的财务会计概念框架各部分虽存在内在一致的逻辑关系,然而主要是针对表内确认进行约束和规范,对表外披露的原则、边界、质量特征等缺乏内在一致的逻辑框架。寿险产品的特殊性、风险的不确定、成本的未来性、负债的预计性特点,使得寿险公司表外披露既有特色,又对信息使用者非常重要。鉴于表内确认和表外披露之间既相互区别又相互依存的特殊关系,论文提出在借鉴财务会计概念框架合理内核的基础上,针对寿险公司的特点,正视表内表外信息、的差异,提出构建以满足决策有用和审慎性为披露目标、以坚持会计准则和其他披露准则为披露原则、以稳健性、相关性、如实反映性为主要信息质量、以文字兼图表形式、以附注、其他财务报告和其他报告为披露手段的寿险公司表外信息披露的框架。为规范我国寿险公司表外信息披露做了有益的尝试。
第三,度量了寿险公司表外信息披露的质量。关于寿险公司的信息披露尤其是表外信息的披露在国内外尚属凤毛麟角。本文在对寿险公司表外信息梳理、归类的基础上,借鉴Boston (1997)用信息披露指数来衡量信息披露质量的做法,构建了寿险公司表外信息披露的指数,对当前寿险公司表外信息披露的质量进行了衡量和评价,指出当前我国寿险公司表外信息披露确实存在总体披露质量不高的状况,并对每类信息的披露质量进行了评价,阐述了导致这种状况的原因。
第四,提出分层次披露寿险公司表外信息的设想。目前我国寿险公司表外信息披露的规范对寿险公司整体披露要求不高,且缺乏对披露信息的明细度要求,缺乏对具体信息的更细致、更严格的规定,因此不利于表外信息披露质量的提高。论文梳理了国际财务报告准则中关于寿险公司信息披露的最新进展,结合我国寿险公司信息披露的实际,提出我国应该按照强制性、限制性和鼓励性三个层级披露寿险公司表外信息,并对每个层级的具体信息做了细致的要求,为规范我国寿险公司表外信息披露内容做出了开创性的探索。
The insurance market has always been known as a typical asymmetric information market. Especially the complexity of the insurance accounting is exacerbated by the asymmetric information of the insurance market, so that people call the insurance accounting as the "black box". With the growth of global economic integration and capital markets, enhancing the transparency of information, including the insurance market, has been welcomed. As an effective way to enhance the transparency of the insurance market, information disclosure has been a high degree of attention in the international and domestic. In2004, the IASB (International Accounting Standards Board, IASB) released the "IFRS4:the insurance contract. This is the first clear disclosure of the insurance company. In line with the practice of development, IASB established a unified global insurance contract and the recognition and measurement criteria. Through extensive solicitation of opinions, the International Accounting Standards Board (IASB) released Exposure Draft, ED,2010/8, Insurance Contract. This Draft has done more details on the requirements for disclosure of insurance company information, including the overall goal, the details, the confirmed amount of disclosure and the associated risks. At the same time, Chinese Insurance Regulatory Commission (CIRC) is also actively involved in the formulation of the new insurance contract criteria. Combined with the actual situation of Chinese insurance industry, CIRC has made a lot of constructive comments on the disclosure of information. On May26,2010, the China Insurance Regulatory Commission has developed the Life Insurance Company Information Disclosure,(short for "Rules"). It complies with the requirements of the IASB, and reflects that we should keep pace with the time on the enactment of the Insurance Accounting Standards. The Rules say domestic commercial life insurance companies shall release disclosure reports of last-year information in the company's Internet sites and appoint newspapers every year on April30. As well, the disclosure contents include financial and accounting information, the status of risk management information, business information and reimbursement capacity information about insurance products, etc.
Both the IASB rules and Chinese measurement has shown the importance of disclosure of the insurance company. These provisions also apply to an important branch of the insurance business-life insurance companies. Since the recovery of the life insurance business in1982, and by the end of2010, the domestic life insurance premiums total add up to1.063232trillion Yuan, accounting for73%of the original premium income of the entire insurance market, insurance penetration of2.7%, the insurance density increased to792Yuan per capita. The development of the life insurance business shows a good momentum of steady development. Due to the complexity and specificity of its own business, its information disclosure also has the particularity of its off-balance sheet disclosure of information. Not only the number of off-balance sheet disclosure of information is much higher than the information in the table, but also a more to more information needs of the attention.
The IASB rules and methods of implementation illustrate the importance of the disclosure of life insurance companies. It is worthy of special expectations and concerns on the amount of future cash flowing of the life insurance companies' contracts, the quality of the disclosure about the time, the uncertainty of the balance-sheet information. What's more, if there are problems, what are the problems? Why these problems exist? How to solve and improve them? This paper attempts to answer and solve these problems B carding the literature, analysis theoretical, the testing practice, proposed measures and other ways.
Specifically, the main research contents are as follows:
Chapter I: Introduction. This part mainly describes the purpose, the meaning, the contents, the methods, the innovation and inadequate of the research.
Chapter II:A Literature Review. This part settles and reviews the information disclosure of life insurance company sheet, tries to analyze the related articles about the information disclosure of off-balance sheet and the off-balance sheet of the life insurance companies, and summarizes the domestic and foreign relevant results, and points out that blank about the balance-sheet disclosure and in-depth study necessity in the current life insurance company.
Chapter III:the theoretical analysis on the off-balance sheet disclosure of information of Life Insurance Company. In this chapter, the author tries to do the economic analysis of off-balance sheet information disclosure in life insurance companies. In order to find the profound reasons to the poor quality, the substandard problem, and the untimely problem of off-balance sheet information disclosure, this paper states from different angles, including, the supply and demand theory, agency theory and game theory. It points out that the objective function of supply and demand side is inconsistent, and this leads to the information disclosure existence in the contradiction between supply and demand. It also points out the information superiority for seeking their own max interest's takes action to their advantage and harms the interests of information disadvantage part, based on asymmetric information. Based on the rational economic assumptions and the principle of non-cooperative information, under the given conditions, between the supply side and the users of the information, this paper analyze how they interact to achieve a balanced and strategic options to maximize their own benefit.
Chapter IV:the current situation, problems and causes of off-balance sheet information disclosure in China's life insurance companies. Firstly it describes the current situation of life insurance companies'off-balance sheet information disclosure from the macro and micro angle, and points out that the current life insurance companies'information disclosure is not standardized, high-quality and timely. The current disclosure also has the problem of single channel and more financial information. At last this chapter analyses the reason for these problems from the macro and micro practice.
Chapter V: the evaluation and improvement of information disclosure based on the questionnaire survey. In order to prove the analytical result, deeply excavate specific contradictions in current information disclosure of off-balance sheet from the practice, and solve these contradictions, the paper uses the form of questionnaire survey, respectively employing the supply side of the information disclosure, the management of life insurance companies, and the demand side, all information users as the respondents to process investigation. It points out that the information disclosure of life insurance companies has the gap between supply and demand. Understanding the information user should have the qualitative characteristics, disclosure ways, influencing factors and so on, we can lay the foundation for building the framework of off-balance sheet information disclosure in life insurance companies.
Chapter VI:the framework of off-balance sheet information disclosure in life insurance companies. On the condition that off-balance sheet information disclosure has flaw, and on the basis of theoretical analysis and practical testing on the current life insurance companies off-balance sheet disclosure contradiction, the paper points out that its necessity and feasibility to build off-balance sheet information disclosure framework. Then according to the dialectical relationship between the balance-sheet information and off-balance sheet information, from the core of the financial accounting conceptual framework, the paper puts forward the framework of off-balance sheet information disclosure in life insurance companies which has a target of decision-useful concept, a principle of insisting on accounting standards and disclosure standards, a core quality features system of decision usefulness, a pattern of words and chart, and a method of other financial report and other reports.
Chapter VII:life insurance companies balance-sheet disclosure objectives, principles and methods. About the goal of accounting, there are two types. One is to realize the responsibility, and the other is to achieve decision usefulness, taking the entrusted with the responsibility of performance into account. Based on the analysis of the connotation, difference, and connection of the two theoretical schools, this paper puts forward that the off-balance sheet information disclosure in life insurance companies is mainly in order to provide the useful information for information user to make decision. Therefore, useful decision is the target of the off-balance sheet information disclosure.
Chapter VIII:the quality of information disclosure characteristics System of Life Insurance Company table. The target provides direction and guide for the information disclosure in life insurance companies. The principle is the line and standard to restrict the process of the off-balance sheet information disclosure. Based on the life insurance company's future cost, uncertainty liabilities and other characteristics, the off-balance sheet information disclosure in life insurance companies needs to meet the requirements of the generally accepted accounting standards, also needs to meet the requirements of the statutory accounting standards. In addition, the business characteristics of life insurance company's products is invisible and interest first cost later, which decide that the off-balance sheet information disclosure requirements in life insurance company are much higher than general enterprises. Thus the life insurance company off-balance sheet information disclosure needs to follow the generally accepted accounting principles and legal accounting standards of disclosure principle. Besides, it still needs to follow the public, the real time principle of information disclosure.
Chapter IX:the contents of the off-balance sheet information disclosure of the life insurance companies. This part of this paper tries to analyze the ways and methods of the off-balance sheet information disclosure in life insurance companies. In consideration of the single channel and the status of the current off-balance sheet information disclosure, this paper puts forwards the ways of using words and charts, including notes, supplementary information and other financial reports to enrich the off-balance sheet information disclosure and improve its quality, so as to provide better service for information user.
During structuring the off-balance sheet information disclosure in life insurance companies, this paper tries to bring forth new ideas as follows: First, the paper examines the gap between supply and demand of the off-balance sheet information disclosure of the life insurance company. The existing literature, mainly using the theoretical analysis, shows that the information gap between supply and demand exits. This paper uses the questionnaire survey form, and takes the management, regulators, investors and policy holders of life insurance companies as the surveyed target. It surveys the attention of users of information on six categories of off-balance sheet information and the specific projects for each category of information content survey. By t test, it verifies that there are significant differences on the information supply and demand sides of the life insurance company. By analysis of variance, this paper further validates there are also significant differences in the information within the demand side, regulators, investors and policy holders of life insurance information in the company table.
Second, it builds a framework of information disclosure in the life insurance company sheet. There are internally consistent logic of relations in the current financial accounting conceptual framework, however, it mainly constrains and norms the recognized information in the statement, and among the principle of disclosure in the table, borders, and quality characteristics, it is lack of internal consistency of the logical framework. It is the special nature of life insurance products, the risk of uncertainty, the cost of a future, the liability of the expected characteristics, that make the off-balanced sheet disclosure of life insurance companies is very special and important for the used information. The relationship between the view of the recognized in the statement and the balance-sheet disclosure, on one hand, differs from each other, on the other hand, has the special interdependent impact. Therefore, on the basis of the rational core of the financial accounting conceptual framework for reference, and by the characteristics of life insurance companies, this paper puts forward to facing up to the difference of the balance-sheet information in the table, and building the target to meet the decision-making useful and prudential supervision for the disclosure, adhering to accounting standards and disclosure standards for the disclosure principles, taking the soundness, relevance, to reflect the true, comparability and understandability as the main quality of the information, using the text-chart disclosure as the ways of disclosure, taking the note, the framework of other financial, and other reports for life insurance companies balance-sheet information as the framework. It makes a useful attempt to regulate the balance-sheet disclosure of our life insurance company.
Third, the evidence on the influencing factors of the off-balance sheet information disclosure in life insurance companies has been tested. For the sample of51life insurance companies'annual reports in2010, the paper verifies the factors of influencing the off-balance sheet information disclosure in life insurance companies firstly.
Lastly, the paper puts forward the idea of layered information disclosure, in order to track the leading edge of the international accounting standards, and to combine the reality of the life insurance company. The exposure draft of The International Financial Reporting Standards, which released in June2010, has great forward-looking guidance significance to the development of the insurance accounting theory. The paper also combs the latest development of information disclosure from the International Financial Reporting Standards, combs with the reality of the information disclosure in life insurance companies, and raises the three levels for the off-balance sheet information disclosure in life insurance companies in a creative way: mandatory disclosure, restrictive disclosure and encouraging disclosure.
IASB的规定和我国《办法》的出台,都说明了保险公司信息披露的重要性,这些规定也同样适用于经营保险业务的重要分支机构——寿险公司。我国自1982年恢复人身保险业务以来,截止2010年底,国内人身险保费收入共10632.32亿元,占整个保险市场原保费收入的73%,保险深度达到2.7%,保险密度提高到人均792元,寿险业务的发展呈现稳健发展的良好态势。但寿险公司由于其本身经营的复杂性和特殊性,信息披露也具有特殊性,尤其是表外信息的披露,不仅表外信息的披露数量大大超过了表内信息,而且也得到了越来越多的信息需求者的重视。
既然关于寿险公司的表外信息、具有特殊性,且为广大信息需求者需要,那么作为承载有关寿险公司保险合同未来现金流的金额、时间和不确定性的表外信息、披露质量如何?是否存在问题?存在哪些问题?为什么会存在这些问题?如何解决和完善这些问题?本文正是基于上述背景,试图通过文献梳理、理论分析、规范研究、实践检验、对策提出等途径,来回答并解决上述问题。
具体来说,本文的研究内容如下：
第一章,导论。阐述了研究目的和意义、研究内容和方法以及研究的创新与不足。
第二章,文献综述。本章系统梳理、回顾了表外信息披露及寿险公司表外信息披露的相关文献,并对国内外相关研究成果进行归纳和总结,指出当前我国寿险公司表外信息披露研究中存在空白以及进行深入研究的必要性。
第三章,寿险公司表外信息披露的理论分析。为从理论上寻求导致寿险公司表外信息披露质量不高、不规范、不及时等问题的深层次原因,论文分别从供需理论、信息、不对称理论和博弈论角度进行了阐释,指出：在理性经济人和完备信息条件下,供需双方因目标函数不一致而导致信息、披露存在供需矛盾；基于信息不对称,使得具有信息优势的一方为寻求自身利益的最大化而采取对自己有利,对处于信息劣势一方不利的行动；基于理性经济人假设和非合作原则,在既定条件下,信息供给方与信息使用者之间如何相互作用,为实现自身效益最大化进行策略选择以达到均衡。
第四章,我国寿险公司表外信息披露的现状、问题及成因。本章首先从宏微观角度描述了当前我国寿险公司表外信息披露的现状,指出当前寿险公司表外信息披露中存在信息披露不规范、披露质量不高、披露不及时、披露渠道单一、披露内容多为财务信息等问题,并从政策制定和执行层面分别探讨了存在上述问题的原因。
第五章,基于问卷调查的表外信息披露评价。为验证理论分析的结论,进一步从实践中挖掘目前寿险公司表外信息披露存在哪些具体的矛盾、如何化解这些矛盾,论文采用问卷调查的形式,分别以信息披露的供给方——寿险公司管理层以及需求方——各信息、使用者为调查对象展开调查,发现寿险公司表外信息披露确实存在供需缺口,了解了信息使用者对表外信息应具有的质量特征、披露形式、影响披露质量的因素等信息,为下文构建寿险公司表外信息披露框架奠定了基础。
第六章,寿险公司表外信息、披露框架构建的必要性及其构建。产品的特殊性、风险的不确定性和成本未来性,使得保险公司和非保险公司在表外信息披露中存在差异,即使在保险公司内部,产寿险业务在风险类型、核算原则等方面也存在差异,导致寿险公司表外信息披露和非寿险公司的表外信息、披露也存在差异。鉴于表内确认和表外披露在信息内容、信息含量、信息生成机制等方面存在差异,以及当前的财务会计概念框架自身存在缺陷,因此有必要针对寿险公司的特点构建能够反映寿险公司特色的表外信息、披露框架。一方面,表外披露与表内确认之间既相互依存又相互转化；另一方面,目前的财务会计概念框架虽然有缺陷,但框架内各部分还是具有内在一致的逻辑关系,因此本文在借鉴财务会计概念框架的合理内核的基础上,针对寿险公司的特点,正视表内表外信息的差异,提出构建以满足决策有用和审慎性为披露目标、以坚持会计准则和其他披露准则为披露原则、以稳健性、相关性、如实反映性为主要信息质量、以文字兼图表为披露行式、以附注、其他财务报告和其他报告为披露手段的寿险公司表外信息披露的框架。
第七章,寿险公司表外信息披露的目标、原则和手段。关于会计准则的目标存在两种流派。一种观点认为会计准则的目标是为了实现受托责任,而另一种观点则认为会计准则的目标是为了实现决策有用,兼顾反映受托责任履行情况。为使信息使用者充分了解企业的财务状况、经营成果,以提升市场效率,满足通用目的的财务报告应向信息使用者披露真实、公允、决策有用的信息。为满足监管需要,保护保单持有人的利益,审慎的法定财务报告要求寿险公司尽量多提准备金、估足损失,多留成、少分配,以保证资本充足稳定。因此寿险公司的表外信息披露除了要实现会计准则目标外,还需要满足监管目标。寿险公司的表外信启、披露除了需要坚持会计原则外,还需要遵循其他非会计原则。为保证寿险公司表外信息披露双目标的实现,应该采用文字加图表的形式,以附注、其他财务报告和其他报告为手段披露表外信息。
第八章,寿险公司表外信息披露的质量特征体系。寿险公司表外信息披露的目标和原则为寿险公司表外信息、披露指明了方向,寿险公司表外信启、披露的质量特征体系则是对表外信息为实现披露目标,满足披露标准的前提下,应具有的信息特质提出的要求。鉴于表外信息在财务报告中的特殊地位和作用,以及寿险公司表外信息披露的特殊性,本文构建了以成本效益为约束条件,以稳健性、相关性、如实反映性为主要信息、质量,以可比性、可理解性、平衡性、及时性为次要信息质量特征的寿险公司表外信息披露的质量特征体系。
第九章,寿险公司表外信息披露的内容。寿险公司表外信息披露的目标、原则、质量特征体系从信息披露的目标、规范、信息特质对寿险公司表外信息披露进行了阐释,表外信息披露的内容则根据上述要求从信息的外延、边界角度对表外信息披露的内容进行界定。根据寿险公司表外信息披露的实际,结合当前我国对寿险公司表外信息披露的要求以及国际会计准则委员会对表外信息披露的最新研究进展,本文提出寿险公司应按照强制性披露、限制性披露以及鼓励性披露三个层级对寿险公司表外信息进行披露。
本文在构建寿险公司表外信息披露框架的过程中,力图实现如下的创新：
第一,实证检验了寿险公司表外信息披露存在供需缺口。已有文献多采用理论分析指出供需双方存在信息缺口。本文采用问卷调查的形式,以寿险公司的管理层、监管部门、机构投资者和保单持有人为调查对象,以信息使用者对六大类表外信息及每类信息的具体项目的关注度为内容进行调查,通过t检验,验证了寿险公司表外信息的供需双方对信息、存在显著差异,通过方差分析进一步验证了即使在信息需求方内部,即监管部门、投资者和保单持有人之间对寿险公司表外信息的需求也存在显著差异。
第二,构建了寿险公司表外信息披露的框架。目前的财务会计概念框架各部分虽存在内在一致的逻辑关系,然而主要是针对表内确认进行约束和规范,对表外披露的原则、边界、质量特征等缺乏内在一致的逻辑框架。寿险产品的特殊性、风险的不确定、成本的未来性、负债的预计性特点,使得寿险公司表外披露既有特色,又对信息使用者非常重要。鉴于表内确认和表外披露之间既相互区别又相互依存的特殊关系,论文提出在借鉴财务会计概念框架合理内核的基础上,针对寿险公司的特点,正视表内表外信息、的差异,提出构建以满足决策有用和审慎性为披露目标、以坚持会计准则和其他披露准则为披露原则、以稳健性、相关性、如实反映性为主要信息质量、以文字兼图表形式、以附注、其他财务报告和其他报告为披露手段的寿险公司表外信息披露的框架。为规范我国寿险公司表外信息披露做了有益的尝试。
第三,度量了寿险公司表外信息披露的质量。关于寿险公司的信息披露尤其是表外信息的披露在国内外尚属凤毛麟角。本文在对寿险公司表外信息梳理、归类的基础上,借鉴Boston (1997)用信息披露指数来衡量信息披露质量的做法,构建了寿险公司表外信息披露的指数,对当前寿险公司表外信息披露的质量进行了衡量和评价,指出当前我国寿险公司表外信息披露确实存在总体披露质量不高的状况,并对每类信息的披露质量进行了评价,阐述了导致这种状况的原因。
第四,提出分层次披露寿险公司表外信息的设想。目前我国寿险公司表外信息披露的规范对寿险公司整体披露要求不高,且缺乏对披露信息的明细度要求,缺乏对具体信息的更细致、更严格的规定,因此不利于表外信息披露质量的提高。论文梳理了国际财务报告准则中关于寿险公司信息披露的最新进展,结合我国寿险公司信息披露的实际,提出我国应该按照强制性、限制性和鼓励性三个层级披露寿险公司表外信息,并对每个层级的具体信息做了细致的要求,为规范我国寿险公司表外信息披露内容做出了开创性的探索。
The insurance market has always been known as a typical asymmetric information market. Especially the complexity of the insurance accounting is exacerbated by the asymmetric information of the insurance market, so that people call the insurance accounting as the "black box". With the growth of global economic integration and capital markets, enhancing the transparency of information, including the insurance market, has been welcomed. As an effective way to enhance the transparency of the insurance market, information disclosure has been a high degree of attention in the international and domestic. In2004, the IASB (International Accounting Standards Board, IASB) released the "IFRS4:the insurance contract. This is the first clear disclosure of the insurance company. In line with the practice of development, IASB established a unified global insurance contract and the recognition and measurement criteria. Through extensive solicitation of opinions, the International Accounting Standards Board (IASB) released Exposure Draft, ED,2010/8, Insurance Contract. This Draft has done more details on the requirements for disclosure of insurance company information, including the overall goal, the details, the confirmed amount of disclosure and the associated risks. At the same time, Chinese Insurance Regulatory Commission (CIRC) is also actively involved in the formulation of the new insurance contract criteria. Combined with the actual situation of Chinese insurance industry, CIRC has made a lot of constructive comments on the disclosure of information. On May26,2010, the China Insurance Regulatory Commission has developed the Life Insurance Company Information Disclosure,(short for "Rules"). It complies with the requirements of the IASB, and reflects that we should keep pace with the time on the enactment of the Insurance Accounting Standards. The Rules say domestic commercial life insurance companies shall release disclosure reports of last-year information in the company's Internet sites and appoint newspapers every year on April30. As well, the disclosure contents include financial and accounting information, the status of risk management information, business information and reimbursement capacity information about insurance products, etc.
Both the IASB rules and Chinese measurement has shown the importance of disclosure of the insurance company. These provisions also apply to an important branch of the insurance business-life insurance companies. Since the recovery of the life insurance business in1982, and by the end of2010, the domestic life insurance premiums total add up to1.063232trillion Yuan, accounting for73%of the original premium income of the entire insurance market, insurance penetration of2.7%, the insurance density increased to792Yuan per capita. The development of the life insurance business shows a good momentum of steady development. Due to the complexity and specificity of its own business, its information disclosure also has the particularity of its off-balance sheet disclosure of information. Not only the number of off-balance sheet disclosure of information is much higher than the information in the table, but also a more to more information needs of the attention.
The IASB rules and methods of implementation illustrate the importance of the disclosure of life insurance companies. It is worthy of special expectations and concerns on the amount of future cash flowing of the life insurance companies' contracts, the quality of the disclosure about the time, the uncertainty of the balance-sheet information. What's more, if there are problems, what are the problems? Why these problems exist? How to solve and improve them? This paper attempts to answer and solve these problems B carding the literature, analysis theoretical, the testing practice, proposed measures and other ways.
Specifically, the main research contents are as follows:
Chapter I: Introduction. This part mainly describes the purpose, the meaning, the contents, the methods, the innovation and inadequate of the research.
Chapter II:A Literature Review. This part settles and reviews the information disclosure of life insurance company sheet, tries to analyze the related articles about the information disclosure of off-balance sheet and the off-balance sheet of the life insurance companies, and summarizes the domestic and foreign relevant results, and points out that blank about the balance-sheet disclosure and in-depth study necessity in the current life insurance company.
Chapter III:the theoretical analysis on the off-balance sheet disclosure of information of Life Insurance Company. In this chapter, the author tries to do the economic analysis of off-balance sheet information disclosure in life insurance companies. In order to find the profound reasons to the poor quality, the substandard problem, and the untimely problem of off-balance sheet information disclosure, this paper states from different angles, including, the supply and demand theory, agency theory and game theory. It points out that the objective function of supply and demand side is inconsistent, and this leads to the information disclosure existence in the contradiction between supply and demand. It also points out the information superiority for seeking their own max interest's takes action to their advantage and harms the interests of information disadvantage part, based on asymmetric information. Based on the rational economic assumptions and the principle of non-cooperative information, under the given conditions, between the supply side and the users of the information, this paper analyze how they interact to achieve a balanced and strategic options to maximize their own benefit.
Chapter IV:the current situation, problems and causes of off-balance sheet information disclosure in China's life insurance companies. Firstly it describes the current situation of life insurance companies'off-balance sheet information disclosure from the macro and micro angle, and points out that the current life insurance companies'information disclosure is not standardized, high-quality and timely. The current disclosure also has the problem of single channel and more financial information. At last this chapter analyses the reason for these problems from the macro and micro practice.
Chapter V: the evaluation and improvement of information disclosure based on the questionnaire survey. In order to prove the analytical result, deeply excavate specific contradictions in current information disclosure of off-balance sheet from the practice, and solve these contradictions, the paper uses the form of questionnaire survey, respectively employing the supply side of the information disclosure, the management of life insurance companies, and the demand side, all information users as the respondents to process investigation. It points out that the information disclosure of life insurance companies has the gap between supply and demand. Understanding the information user should have the qualitative characteristics, disclosure ways, influencing factors and so on, we can lay the foundation for building the framework of off-balance sheet information disclosure in life insurance companies.
Chapter VI:the framework of off-balance sheet information disclosure in life insurance companies. On the condition that off-balance sheet information disclosure has flaw, and on the basis of theoretical analysis and practical testing on the current life insurance companies off-balance sheet disclosure contradiction, the paper points out that its necessity and feasibility to build off-balance sheet information disclosure framework. Then according to the dialectical relationship between the balance-sheet information and off-balance sheet information, from the core of the financial accounting conceptual framework, the paper puts forward the framework of off-balance sheet information disclosure in life insurance companies which has a target of decision-useful concept, a principle of insisting on accounting standards and disclosure standards, a core quality features system of decision usefulness, a pattern of words and chart, and a method of other financial report and other reports.
Chapter VII:life insurance companies balance-sheet disclosure objectives, principles and methods. About the goal of accounting, there are two types. One is to realize the responsibility, and the other is to achieve decision usefulness, taking the entrusted with the responsibility of performance into account. Based on the analysis of the connotation, difference, and connection of the two theoretical schools, this paper puts forward that the off-balance sheet information disclosure in life insurance companies is mainly in order to provide the useful information for information user to make decision. Therefore, useful decision is the target of the off-balance sheet information disclosure.
Chapter VIII:the quality of information disclosure characteristics System of Life Insurance Company table. The target provides direction and guide for the information disclosure in life insurance companies. The principle is the line and standard to restrict the process of the off-balance sheet information disclosure. Based on the life insurance company's future cost, uncertainty liabilities and other characteristics, the off-balance sheet information disclosure in life insurance companies needs to meet the requirements of the generally accepted accounting standards, also needs to meet the requirements of the statutory accounting standards. In addition, the business characteristics of life insurance company's products is invisible and interest first cost later, which decide that the off-balance sheet information disclosure requirements in life insurance company are much higher than general enterprises. Thus the life insurance company off-balance sheet information disclosure needs to follow the generally accepted accounting principles and legal accounting standards of disclosure principle. Besides, it still needs to follow the public, the real time principle of information disclosure.
Chapter IX:the contents of the off-balance sheet information disclosure of the life insurance companies. This part of this paper tries to analyze the ways and methods of the off-balance sheet information disclosure in life insurance companies. In consideration of the single channel and the status of the current off-balance sheet information disclosure, this paper puts forwards the ways of using words and charts, including notes, supplementary information and other financial reports to enrich the off-balance sheet information disclosure and improve its quality, so as to provide better service for information user.
During structuring the off-balance sheet information disclosure in life insurance companies, this paper tries to bring forth new ideas as follows: First, the paper examines the gap between supply and demand of the off-balance sheet information disclosure of the life insurance company. The existing literature, mainly using the theoretical analysis, shows that the information gap between supply and demand exits. This paper uses the questionnaire survey form, and takes the management, regulators, investors and policy holders of life insurance companies as the surveyed target. It surveys the attention of users of information on six categories of off-balance sheet information and the specific projects for each category of information content survey. By t test, it verifies that there are significant differences on the information supply and demand sides of the life insurance company. By analysis of variance, this paper further validates there are also significant differences in the information within the demand side, regulators, investors and policy holders of life insurance information in the company table.
Second, it builds a framework of information disclosure in the life insurance company sheet. There are internally consistent logic of relations in the current financial accounting conceptual framework, however, it mainly constrains and norms the recognized information in the statement, and among the principle of disclosure in the table, borders, and quality characteristics, it is lack of internal consistency of the logical framework. It is the special nature of life insurance products, the risk of uncertainty, the cost of a future, the liability of the expected characteristics, that make the off-balanced sheet disclosure of life insurance companies is very special and important for the used information. The relationship between the view of the recognized in the statement and the balance-sheet disclosure, on one hand, differs from each other, on the other hand, has the special interdependent impact. Therefore, on the basis of the rational core of the financial accounting conceptual framework for reference, and by the characteristics of life insurance companies, this paper puts forward to facing up to the difference of the balance-sheet information in the table, and building the target to meet the decision-making useful and prudential supervision for the disclosure, adhering to accounting standards and disclosure standards for the disclosure principles, taking the soundness, relevance, to reflect the true, comparability and understandability as the main quality of the information, using the text-chart disclosure as the ways of disclosure, taking the note, the framework of other financial, and other reports for life insurance companies balance-sheet information as the framework. It makes a useful attempt to regulate the balance-sheet disclosure of our life insurance company.
Third, the evidence on the influencing factors of the off-balance sheet information disclosure in life insurance companies has been tested. For the sample of51life insurance companies'annual reports in2010, the paper verifies the factors of influencing the off-balance sheet information disclosure in life insurance companies firstly.
Lastly, the paper puts forward the idea of layered information disclosure, in order to track the leading edge of the international accounting standards, and to combine the reality of the life insurance company. The exposure draft of The International Financial Reporting Standards, which released in June2010, has great forward-looking guidance significance to the development of the insurance accounting theory. The paper also combs the latest development of information disclosure from the International Financial Reporting Standards, combs with the reality of the information disclosure in life insurance companies, and raises the three levels for the off-balance sheet information disclosure in life insurance companies in a creative way: mandatory disclosure, restrictive disclosure and encouraging disclosure.
引文
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2资料来源：网易,http://money.163.com/special/201 Ozyf/#good
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3乔元芳、万素云,论财务信息的表外揭示,四川会计,1995.7,127-128
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6王治安,向显湖,试论企业财务报表分析的表外信息,财会月刊,1999.6,5-6
7姚正海,关于财务报表表外信息的披露,财务与会计,2002.4,19-20
8王建刚,李铭,对上市公司表外信息披露几个问题的研究,经济问题探索,1999.10,14-16
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10王清刚,试论表外会计信息的披露,财会通讯,2004.4,54-56
1周加来,论表外会计信息的内容与揭示,上海会计,2006.5,25-27
2饶文英,试论会计报表的局限性及表外信息的利用,江西社会科学,1999.8,58-59
3伍光磊,财务报告表外揭示及其改进,上海会计,2003.3,18-19
4王艳芬,完善我国财务报告表外信息披露的探讨,财会研究,2005.4,22-24
5李黎,田永明,试析表外披露内容的规范,财会月刊,2007.3,30-31
6周加来,论表外会计信息的内容与揭示,上海会计,2006.5,25-27
7王清刚,试论表外会计信息的披露,财会通讯,2004.4,54-56
8翟湘,完善我国会计报告表外信息披露规范的思考,西安财经学院学报,2005.12,74-77
9葛家澍,章永奎,杜兴强,公司治理演进与表外披露变迁,财会通讯,2007.10,6-10
1李瑞萍,财务报告表外信息披露发展综述,黑龙江对外经贸,2010.10,12-15
2刘汝军,表外信息初探,会计研究,1996.9,17-19
3郑卫,重视提高表外揭示会计信息、的质量,上海会计,1996.10,15-17
4王治安,向显湖,试论企业财务报表分析的表外信息,财会月刊,1999.6,5-6
5刘红霞,表外披露与财务披露过剩问题,企业经济,2003.12,58-59
6葛家澍,财务会计的本质、特点及其边界,会计研究,2003.3,3-7
7张白、郭芳,我国上市公司财务报告表外信息披露过剩问题的探讨,福州大学学报,2010.1,33-37
8李露,财务会计报告表外信息披露过载问题探讨,中国管理信息化,2010.1,23-24
1杨华良,论我国保险业信息披露制度的建设,保险研究,2001.11,5-8
2葛艳辉,保险业信息的特殊性及披露要点的创新,财会通讯,2002.4,26-28
3熊海帆,有关中国保险市场信息问题的初步研究,西南财经大学硕士论文,2003,23-50
4张民,保险公司财务信息披露研究,首都经贸大学硕士论文,2004,36-48
5侯旭华,我国保险会计制度的变迁与改革,财经理论与实践,2004.3,15-17
6崔晶晶,IFRS4对中国保险会计准则发展的启示,财会研究,2007.6,18-20
7侯旭华,保险上市公司会计信息披露：基于“四性”的研究,财经理论与实践,2006.27,70-73
8裴光,保险业信息披露制度的理论分析,保险研究,2007.2,3-5
9侯旭华,许闲,保险会计信息披露制度的国际比较与启示,保险研究,2008.4,17-20
1高鸿业,西方经济学(微观部分),中国人民大学出版社,2001.8,16-18
1刘玉廷,金融保险会计准则与监管规定的分离趋势与我国的改革成果,会计研究,2010.4,3-6
2转载自：http://www.sinoins.com/news/101214/66053.html
1用指数法衡量寿险公司表外信息披露质量的想法形成于2011年10月,在参考了有关文献的基础上,考虑到寿险公司的特色,设计出指标大类和具体项目。后与英国龙比亚大学的Simon.Gao教授进行了讨论,王晓英也参与讨论,最终形成目前的指标设计体系,在此向他们表示感谢。指标设计所考察的具体项目及评分结果详见附录1和2。
(?)来自中国保险监督管理委员会网站统计数据。
1问卷设计的具体内容详见附录3.
1汪荣鑫,数理统计,西安交通大学出版社,1986.10,82-90
1葛家澍,财务会计理论研究,厦门大学出版社,2006.5,145-150
1葛家澍,林志军,现代西方会计理论,厦门大学出版社,2006.8,79-109
1威谦.H·比费著,薛云奎主译：《财务呈报.会计革命》,东北财经大学出版社,1999,142-145
1占美松,财务报告信息与表外披露问题研究,厦门大学博士论文,2009,29
2葛家澍,杜兴强,会计理论,复旦大学出版社,2005.11,111-113
1李衍达,信息世界漫谈,清华大学出版社,2000.4,36-50
2杨世忠,企业会计信息质量及其评鉴模式与方法研究,立信会计出版社,2008.7,58-67
1中国会计学会编,联合概念框架与公允价值研究,大连出版社,2010.6,6-15
1蔡春,审计理论结构研究,东北财经大学出版社,2001.3,20-33
1 AAA,ASOBAT,1966:64-70
2蒋尧明等,现代会计理论研究,中国财政经济出版社,2010.7,54-57
1刘永泽,傅荣,梁爽,财务呈报研究,东北财经大学出版社,2009.10,17-30
1葛家澍,林志军,现代西方会计理论,厦门大学出版社,2006.8,90-95
1葛家澍,试评IA SB/FASB联合概念框架的某些改进——截至2008年10月16日的进展,会计研究,2009.4.3-11
2葛家澍,林志军,现代西方会计理论,厦门大学出版社,2006.8,93-96
3葛家澍,关于财务会计目标的研究,上海立信会计学院学报,2007.5,3-15
1 Ray J Groves, Financiall Disclosure :When More is Not Betterr[J]. Financial Executive.1994 (may-june)
1葛家澍,刘峰,会计学导论,立信会计出版社,2001.9,352-360
1陈建斌,郭彦丽,信息经济学,清华大学出版社,2010.7,2-10
1朱兰等,朱兰质量手册,中国人民大学出版社,2003.24-30
2孙铮,杨世忠,会计信息质量特征,大连出版社,2005.12,340-343
3孙铮,杨世忠,会计信息质量特征,大连出版社,2005.12,340-345
1孙铮,杨世忠,会计信息质量特征,大连出版社,2005.12,254-260
2 AAA, Committee on Accounting Concepts and Standards, Accounting and Reporting for Corporate Financial Statements and Preceding Statements and Supplements,1967
1孙铮,杨世忠,会计信息质量特征,大连出版社,2005.12,99-143
1庄作瑾,金融危机下对公允价值计量问题的思考,中国金融,2009.8,15
1葛家澍,关于高质量会计准则的几个问题,会计研究2002.10,16-23
1葛家澍,关于高质量会计准则的几个问题,会计研究2002.10,16-23
1中华人民共和国财政部,企业会计准则(2006),经济科学出版社,2006.2,128
1来自中国保险监督管理委员会网站统计数据。
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9葛家澍,章永奎,杜兴强,公司治理演进与表外披露变迁,财会通讯,2007.10,6-10
1李瑞萍,财务报告表外信息披露发展综述,黑龙江对外经贸,2010.10,12-15
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5刘红霞,表外披露与财务披露过剩问题,企业经济,2003.12,58-59
6葛家澍,财务会计的本质、特点及其边界,会计研究,2003.3,3-7
7张白、郭芳,我国上市公司财务报告表外信息披露过剩问题的探讨,福州大学学报,2010.1,33-37
8李露,财务会计报告表外信息披露过载问题探讨,中国管理信息化,2010.1,23-24
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3熊海帆,有关中国保险市场信息问题的初步研究,西南财经大学硕士论文,2003,23-50
4张民,保险公司财务信息披露研究,首都经贸大学硕士论文,2004,36-48
5侯旭华,我国保险会计制度的变迁与改革,财经理论与实践,2004.3,15-17
6崔晶晶,IFRS4对中国保险会计准则发展的启示,财会研究,2007.6,18-20
7侯旭华,保险上市公司会计信息披露：基于“四性”的研究,财经理论与实践,2006.27,70-73
8裴光,保险业信息披露制度的理论分析,保险研究,2007.2,3-5
9侯旭华,许闲,保险会计信息披露制度的国际比较与启示,保险研究,2008.4,17-20
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2转载自：http://www.sinoins.com/news/101214/66053.html
1用指数法衡量寿险公司表外信息披露质量的想法形成于2011年10月,在参考了有关文献的基础上,考虑到寿险公司的特色,设计出指标大类和具体项目。后与英国龙比亚大学的Simon.Gao教授进行了讨论,王晓英也参与讨论,最终形成目前的指标设计体系,在此向他们表示感谢。指标设计所考察的具体项目及评分结果详见附录1和2。
(?)来自中国保险监督管理委员会网站统计数据。
1问卷设计的具体内容详见附录3.
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1朱兰等,朱兰质量手册,中国人民大学出版社,2003.24-30
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1来自中国保险监督管理委员会网站统计数据。
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6韩海文,自愿性信息披露的实证研究：影响因素与经济后果,东北财经大学博士学位论文,2010.6,62-80
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