ࡱ> N  !"#$%&'()*+,-./0123456789:;<=F?@ABCDEPGHIJKLMORoot Entry F8]@SummaryInformation(DocumentSummaryInformation8WordDocument3  Oh+'0  ( 4@LT\d13630 Normal.dotmHH24@6O@6Og@|߃]!Microsoft Office Word ՜.+,D՜.+,HPXdlt |Gw' 0t|KSOProductBuildVerICV2052-11.1.0.10938!8FE711040EB846E290E0D09F3E61C7D90Table>dData WpsCustomData PSKSKS3% 0 : q t DM Fb$M h 88  CAS25OiT TQROSvQ^[V{euxvzhZ He zN`iƖ'Yf["~f[b y^ S 361021 Xd bV"?e萎NIASBS^IFRS17~?zvmQ*NgKNTsSOpSSN 0OiT T 0QRCAS25 Q0ROiQRؚ^YBg xvzCAS252020 >f_$\:N'}0ǏRgOiT TQROv̀of htVEOiT TQROS z kbVeeOiT TQR]_ Rg_QCAS252020 (W$cQOiN~4lR0cؚ"RbhSk'`Tf^0Q\OM0MNO)RmlRI{ebwQ gygq_T v^cQxQRQ[0PYؚ }(NNNMb0[UOiONQ~~g^I{^[V{eu^0sQ.͋OiT TQROq_T -NVR{|SDF438.4 e.shƋxAN0_1uNOiLNNT~gYBg0T~gRY7h0b,gNSnx[I{yr_ VE NsQNOiT TOQRvxvzT6R[~SNN*N+ov6k0N2004t^Ǐ!n'`vOiT TQRIFRS4 0R2017t^:_SNOo`f^NSk'`vIFRS17 IFRS17SNIFRS4veNQcߏ02020t^6g VEOQRtNOIASB S^N~?z TeQ!k\!kgbLegNS[v2021t^1g1ecߏ0R2023t^1g1e0bV2006t^S^NNIFRS4 Tv 0CAS25 SOiT T 0T 0CAS26 QOiT T 00яt^eg NOiNR[RvsQvё]wQ|RQR06eeQQRF~Ov^[e02020t^12g24e bV"?eck_pSSNIFRS17 Tv 0CAS25 OiT T 0 _N\N2023t^1g1e_Y[e0CAS252020 ePhQNbVONOQRSO| SOsNbV(WOiT TQR NNVEchvRR0яt^eg,-NVOiNSU\ŏ O96eeQ3zekX nc-NVvOlQ^vpenc>f:y 2019t^O96eeQ4NNCQ TkX12*N~vRp0cؚOiT TOOo`v(ϑ R:_TV"ROo`vSk'` \[-NVё^:WvSU\cO͑O0VQYOiT TQR:NOiONYuNQe NnxO[sOiT TOQRvs^3z gHe[e xvzCAS252020 >f_$\:N'}0N0bVOiT TOQROv̀ofN IFRS4NCAS25&262006 f2Qv\O:NIASBv OiT TOQRyv v,{N6kbg 2004t^S^vIFRS4>f6q/f:N NN*N6kۏLW0IFRS4[SbQOiT T(WQv@b gOiT TۏLNĉ FO[NOiT Tvnx0ϑI{OW,g z^tSl g~QfnxvhQ0IFRS4vc|Q[NTVN TvOiT TYtel [N TV[vOiT TOOo`KNNۏLk ADDIN NE.Ref.{517CAA7B-B982-4E64-B37C-12287A7CF2D1}0OiT TvOOo`b2f^Nؚ bhvO(uN_[ONv"RrQT~%bgۏLQnxbc bhO(uN\vQߋu:N ўm 0[IFRS4*g~NOiNRĉvN Tt^9g IASB1\_Y/TR NN*N6kv]\O0bVsLOiT TQR(W[e-N_Nf2QNNzQO96eeQcMRnx[6eeQN9(unxgNMk6eeQ-NS+TbDbR[OiONNvQNё:ggv6eeQOo`NSkёDNNё:PKN1uNϑe_vN T [vϑM |{GPte[*geg)Rmvq_TeQS_g_cv[)RmlRSN~|pI{0[ُN g_ǏOQRRNĉ0N ё]wQ06eeQQRvON[ebVOvNIFRS9 Tvё]wQ|RQR N2018t^1g1e_Y[e ĉNё]wQvR{|0nx0ϑSWYgI{Q[0eё]wQQRvϑĉR;NSS gNN/fCgv]wQbDvϑ!j_Ǒ(ulQAQNkT TTO(uaST T(W&{TagNe~eQ(uVKNQ0O?zBlOiT TDNN:P(W~TB\b ^OiT T~B\b Rb N MNONONvgbLb,g0[NQOiT T(WRYnxe\vN_ceQS_g_cvv ^ TenxSJdVvN_cё dk>NS gHeQ\gMv0V0bVeOiT TOQRv;NSSSvQq_T CAS252020 _eQN_YIFRS17͑vei_ YOiT T~TPortfolio of Insurance Contracts 0bDbRInvestment Component 0T TgREContractual Service Margin 0e\~sёAmϑFulfilment Cash Flows I{0ُNei_NOiT TQR;NSS[RvsQ v^[OiON"RbhNuN͑'Yq_T0N RbmTOiT T $cQOiONN~4lR"?e萎N2009t^eEQpSSv 0OiT TvsQOYtĉ[ 0[mTOiT TvbRĉRNS͑'YOiΘivKmՋ gNffnxvĉ[0bVsLmTOiT TRbĉRY N1 S:SRbSUSrϑvmTOiT T vcۏLRb2 NS:SRbNUSrϑvmTOiT T 1\9hncOiΘiv͑'Y z^egnx[ ͑'Y R cgqOiT TۏLϑ cgqOiT TۏL8h{SKN RN cOiT T8h{0NIFRS17 T CAS252020 [mTOiT TvRbcQNfRfnxvBl0mTOiT T-NvN TbR^NNRb v^R+R(uvsQOQR Sfnx:SR vbDbR0NOiT TT|N'}[vL]eQMu]wQ (uё]wQQRSfnx:SRvFUTb^OiT TgRvb (u6eeQQRwQ gv:gR~yr_vbDT T0OiT TbRTviRYO~bR (uCAS252020 0X[(WbDb,g tSelNOiT T-NfnxbR RmTOiT TN_eQOigR6eeQ0"NiNTSTRdbDbRvq_T\ FO[iNTOi9-N_'YNRԏ؏~bON bDbRؚ0ncNQNXKm{ CAS252020 \O[ilQSOigR6eeQM70%]S0etQvbޏi0NiI{bDt"Wiy __Nfnx:SRbDbR csLQRX[(W͑'YOiΘiS cOiT T8h{ FO cCAS252020 RN_eQOigR6eeQ0CAS252020 \[OiONyr+R/f[iONv6eeQQs'YE^ NM FOSNfw[0WS fOiONv[E6eeQ4ls^0N 9eSO96eeQvnxĉR O"RbhfwQ gSk'` csLQROiON~{SOUSe cgq6e0Rb\*g6e0RvO9;`nx:NO96eeQ ^\N\*g[sv6eeQ0Og+g OiONǏcS*g0Rg#NQY \]eQ&vO96eeQte:N]ZO90O96eeQvcMRnx[6eeQN9(unxgM0[OiON~%N~q_Tg'Yv/fCAS252020 O96eeQnxv$N'YSS0vQN Y Ne@b ǏRb%NeeknxO96eeQ0sSOiON6e0RO9e NzsSnx6eeQ Snx:NNyOiT T:PT~OiONe\LT TINR0cOOigR (WOgQgnxOigR6eeQ0CAS252020 \bDbRRb \6eeQnxvg1u49g9e:NOg &{T .UFUTbcOgR nx6eeQvSR 'Y'YcؚNOiON"Rbhv~TSk'`0 N [UOiT T:Pvϑ Q\OM MNO)RmlROiT TQYёvϑeNOiON:PёvcvsQ _NsQ|OigR6eeQ0OigR9(uϑNSvsQOo`RbTb2 VdkOiT T:Pvϑ!jW/fCAS252020 ͑vOQ[KNN0sLQROiT T:P8h{;NX[(W N*N,{N OiT TQYёe{bs *gQDёveN

kQYёT*g0Rg#NQYё,{N{|/f[iT T[i#NQYёTgeP^iQYё0CAS252020 [Oi:PϑVbNIFRS17v(u!jW0O9RJdl0nmR6e9l Nyϑel R+R(uNN TyrpvOiT T0OiT T:P Nyϑelf}Y0WS fQN TOiT TKNv]_ ,g( NSOsNOiT T:PvlQAQN

f]_ /fǑ(u%N6eeQN/eQvQvb__ vQ-N%N6eeQ;NS+T]ngO9TbD6ev %Nb,g;NS+Tng/O/T>kI{NRb,gTvQNb,g0[E N OiONN TNvQNlQS 6eeQwQ gYBg'`TNnx['`I{yrp bbD6eveQ%N6eeQ O)RmhelY[SOsOiONvOiNRN~0CAS252020 BlOiON(W)Rmh-NR+RR:yNOiT T gsQvyvOigR6eeQ0OigR9(u0RQO9vRJd0JdVOigR9(u0bO"R_cv0RQQOi"R_cv0NOiT T gsQvyvgbNOiNRvbO6ev NbDbR gsQv_cveQbD6ev qQ Tb_bQ)Rm0DNS:P1uNlQAQNk:P$N{| {mfN ffNbhvO(uNSvsQOo` cؚN TONKNv*jTSk'`0N0bVOiON^[OiT TQROvV{eu^ N xCAS25(2020)Q[OiT TQRuHeeNcQc g~[N(W2023t^1g1e_YuHe ~LNYuNv[EQRve:NCAS252020 v[eZPQY0b[S NgvOQR OiON^[QRQ[ۏL=\vxvz HQbtwƋx{_ MbT*gegv[v_vp_0OiONuSNNW{QN/e\Wv[e[V (uegNteSOЏ%!j_SCAS252020 SS@bNuvq_T [QRv*geg[eNSgvhr`ZPQbeuQV{ [TvsQNXTf[`NTtevRZPQNRRR m;RtQRSS0 Te "RNXTS gEQRvNCAS252020 vSt aƋ0Rb2ONQ+TOo`NONNy.2018:5.Revision of CAS25 Insurance Contract Standards and its CountermeasuresXIN Zijiao, CHEN Min, CHENG Ya nan(School of Finance and Economics, Jimei University, Xiamen, Fujian 361021, China)Abstract: Six months after the IASB issued the final draft of IFRS17, the Ministry of Finance revised and issued the Insurance Contract standards (CAS25). Considering the high complexity of insurance standards, it is particularly urgent to study CAS25 (2020). This paper analyzes the background of the revision of insurance contract standards, sorts out the process of the revision of international insurance contract standards, compares the differences between the new and old insurance contract standards in China, and concludes that CAS25 (2020) has a positive impact on improving insurance performance, improving the comparability and transparency of financial statements, reducing accounting mismatch, and reducing profit volatility, and puts forward the suggestions of studying the content of the standards, reserving high-quality professionals, improving the internal organization of insurance enterprises and other countermeasures.Key words: insurance contract standards; revision; influence#NuR 6e?zeg2021t^01g29e\O{NhZ1996- sY _l[%fN UxX ;NxvzeT"ROND,g^:W0H e1976- sY y^3o]N ZSX oRYec ;NxvzeTD,g^:WO0OQR6R[0 zN`i1997- sY y^3o]N UxXxvzu ;NxvzeT"R~He{t0Wёyvy^w-NRt^Ye^Yeyxyv OQRVE T̀of N$N\ёT\Ovq_T JAS160249 0,.0DFtvH J R j l n ̾xi\R@1B*phOJQJ^JaJKH#B*phOJQJ^JaJ5KH\OJQJ^Jo(aJOJQJ^Jo(aJ5\B*phOOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ5\OJQJ^Jo(aJ5\OJQJ^Jo(aJOJQJ^Jo(aJ\OJQJ^Jo(aJ\CJ OJPJQJ^Jo(aJ +0JB*phCJ OJQJ^JaJ 5KHUCJ OJPJQJ^Jo(aJ CJ OJQJ^Jo(aJ 5\n   .0jlпsbUH>1OJQJ^Jo(aJH*UOJQJ^Jo(aJOJQJ^Jo(aJ5\OJQJ^Jo(aJ5\!CJOJQJ^Jo(aJ5KH,\!CJOJQJ^Jo(aJ5KH,\OJQJ^Jo(aJOJQJ^Jo(aJ$OJQJ^Jo(aJfHq OJQJ^Jo(aJOJQJ^Jo(aJ!CJOJQJ^Jo(aJ5KH,\!CJOJQJ^Jo(aJ5KH,\OJQJ^Jo(aJ5KH,\OJQJ^Jo(aJ5KH,\.0TVƸvlbUH>1OJQJ^Jo(aJH*UOJQJ^Jo(aJOJQJ^Jo(aJ5\OJQJ^Jo(aJ5\OJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ5\OJQJ^Jo(aJ5\OJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJnHtHOJQJ^Jo(aJOJQJ^Jo(aJKHOJQJ^Jo(aJOJQJ^Jo(aJH*UOJQJ^Jo(aJH*z|~(*LN.0"$vlbXNA4OJQJ^Jo(aJ5\OJQJ^Jo(aJ5\OJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ5\OJQJ^Jo(aJ5\OJQJ^Jo(aJOJQJ^Jo(aJ_HOJQJ^Jo(aJ!CJOJQJ^Jo(aJ5KH,\!CJOJQJ^Jo(aJ5KH,\OJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJH*UOJQJ^Jo(aJH*$26bdb!d!!!,#.#Z#\#z###˾~tgZPD:OJQJ^Jo(aJOJQJ^Jo(aJ_HOJQJ^Jo(aJOJQJ^Jo(aJ5\OJQJ^Jo(aJ5\OJQJ^Jo(aJOJQJ^Jo(aJ!CJOJQJ^Jo(aJ5KH,\!CJOJQJ^Jo(aJ5KH,\OJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ5\OJQJ^Jo(aJ5\OJQJ^Jo(aJOJQJ^Jo(aJOJQJ^JaJOJQJ^Jo(aJ##$$&%"&&&&''<'''F(H(|(~(V)ɿ}sg[NA7OJQJ^Jo(aJOJQJ^Jo(aJ5\OJQJ^Jo(aJ5\OJQJ^Jo(aJ_HOJQJ^Jo(aJ_HOJQJ^Jo(aJOJQJ^Jo(aJ_HOJQJ^Jo(aJOJQJ^Jo(aJ_HOJQJ^Jo(aJOJQJ^Jo(aJ_HOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ_HOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ_HV)X)6+8+++,,,,-...//0n122ukaWKA7OJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ_HOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ_HOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ5\OJQJ^Jo(aJ5\OJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ223334485:5z6|62848899`9b99ķ{qe[OE4!CJOJQJ^Jo(aJ5KH,\OJQJ^Jo(aJOJQJ^Jo(aJ_HOJQJ^Jo(aJOJQJ^Jo(aJ_HOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ5\OJQJ^Jo(aJ5\OJQJ^Jo(aJ_HOJQJ^Jo(aJ_HOJQJ^Jo(aJOJQJ^Jo(aJ_H9999;<t<v<<<V?X?x?z?hBjB|B~Bʼzm`VL@4OJQJ^Jo(aJ5OJQJ^Jo(aJ5OJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ5\OJQJ^Jo(aJ5\OJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ5\OJQJ^Jo(aJ5\OJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJH*KHOJQJ^Jo(aJOJQJ^Jo(aJ5\OJQJ^Jo(aJ5\!CJOJQJ^Jo(aJ5KH,\~BBCCDD|D~DDD^E`EEEFFFFjGlGGƼvlbXND:OJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJ OJQJaJOJQJ^Jo(aJGG\H^HHHHHHHIIFIHIII0J2JBJKĻ|sjaWJ?B*phOJQJaJB*phOJQJaJ5OJQJo(aJKHOJQJaJKHOJQJaJKHOJQJaJKHOJQJaJ5\OJQJaJ5\OJQJo(aJ5\OJQJaJ5\OJQJ^Jo(aJOJQJ^JaJ5\OJQJ^JaJOJQJ^JaJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJOJQJ^Jo(aJK@KQQQQRRRR RRRRR Rüq_K=/CJOJQJ^Jo(aJKHCJOJQJ^Jo(aJKH'CJOJPJQJ^Jo(aJKHnHtH#CJOJQJ^Jo(aJKHnHtH+CJOJQJ^Jo(aJKHmH sH nHtH#CJOJQJ^Jo(aJKHnHtHCJOJQJ^Jo(aJCJOJQJ^Jo(aJB*phOJQJaJ OJQJaJB*phOJQJaJB*phOJQJaJ5B*phOJQJaJB*phOJQJaJB*phOJQJaJ6] R*R@RBRLRzR~RRRRRRRRR0S4SLSǽyqaYME5-OJQJo(KHOJQJo(KHmH sH nHtHOJQJo(KHOJQJo(KHnHtHOJQJo(KHOJQJo(KHmH sH nHtHOJQJo(KHOJQJo(KHmH sH nHtHOJQJo(KHOJQJo(KHnHtHOJQJo(KHOJQJo(KHmH sH nHtHOJQJo(KHOJQJo(KH\+CJOJPJQJo(aJKHmH sH nHtH*CJOJQJo(aJKHmH sH nHtH\CJOJQJaJKH\LSNSXSSSS̾CJOJQJ^Jo(aJKHCJOJQJ^Jo(aJKHCJOJQJ^Jo(aJKHCJOJQJ^Jo(aJKH\ OJQJKH&666666666vvvvvvvvv6<6446>666<66666666666666666666666666666666666666666666hH666666666666666<666666666666666666666666666666666666666666666666666 0@P`p6666 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`pJ@Jcke a$$1$ CJaJKHmH sH nHtH_Hz@zh 1&d,$$@&&dP1B*phOCJ$OJPJQJaJ$mH sH nHtH_Hf@fh 2$$@&xx/B* phI}CJPJaJ5mH sH nHtH_H\$A@$؞k=W[SONi@N0nfh*$&@$0l_(uH*DOD0 le,g Char1CJOJPJQJ^JaJLOLcke1a$$$CJ^JaJKHmH sH nHtH_Hn $#V)29~BGK RLSS*+,-./01234567l0&2X?^HRS89:;<=>?%7$*{$  Calibri-([SOG.[x @Times New Roman7@ CambriaM$ P<(Microsoft YaHei UI- |8ўSO3$ .Cx @Arial-([SO13630HH QhGg!G!N!),.:;?]}    & 6"0000 0 000000 =@\]^([{  0 0 00000;[P)$PI=2%%%%`{c$@\ 0_ f|)3tcr; 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