对保险会计要素的认识与了解

  摘 要：随着我国社会主义市场体制的建设日趋深入，我国保险市场发展突飞猛进，保险的一些具体有针对性的规章制度呼之欲出。一般企业会计已经开始不能满足保险会计的需求，保险会计由于保险产品的无形性、对象具有广泛的社会性、经营活动具有不确定性和分散性、成本发生与收入补偿的顺序与一般行业相反，使之会计要素与一般企业会计产生差别。本文从会计资产、负债、所有者权益、收入、费用和利润六方面了解其差别所在，以便于我们将来会计工作的进行。
关键词： 保险会计要素; 企业会计要素;比较

On the Awareness and Understanding of Insurance Accounting Elements

Abstract：Along with our country socialist market system construction is getting more and more thorough, our country insurance market development make a spurt of progress, the insurance of some specific targeted regulatory system troops. General business accounting already cannot satisfy the demand of insurance accounting, insurance accounting for insurance products are invisible, the object has a wide range of social, business activities are uncertain and dispersion, the occurrence and income compensation sequence with the general industry instead, make the accounting elements and accounting. This paper from the accounting of assets, liabilities, owners' equity, revenues, expenses and profits of six aspects of understanding the differences, in order to facilitate our future work of accounting.
Key word：Insurance accounting elements； accounting elements； comparison

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