1. In order to meet the needs of the development of China's socialist market economy, strengthen the accounting work of insurance companies, and safeguard the legitimate rights and interests of investors and creditors, this system is formulated in accordance with People's Republic of China (PRC) Accounting Law, People's Republic of China (PRC) Insurance Law, Enterprise Accounting Standards and other relevant national laws and regulations.
Two, this system is applicable to the insurance company established in accordance with the prescribed procedures (hereinafter referred to as the company).
Three. The company shall conduct accounting in accordance with the general principles stipulated in the Accounting Standards for Business Enterprises and the requirements of this system. Under the premise of not violating the accounting standards for business enterprises and the provisions of this system, the company may formulate an accounting system in light of its own specific conditions.
Four, the company should use accounting subjects according to the following provisions:
(1) This system uniformly stipulates the number of accounting subjects, so as to facilitate the preparation of accounting vouchers, the registration of accounting books, the consulting of accounts and the implementation of computerized accounting. The company should not change or destroy the reorganization at will. Leave blank figures between some accounting subjects in order to add accounting subjects.
(2) The company shall set up and use accounting subjects according to the provisions of this system. Under the premise of providing unified accounting statements without affecting the requirements of accounting and accounting statement index summary, some accounting subjects can be added, reduced or merged according to the actual situation.
In addition to the existing provisions of this system, the setting of detailed accounts can be stipulated by the company on the premise of not violating the requirements of unified accounting.
(3) When the company fills in accounting vouchers and accounting books, it should fill in the name of the account, or fill in the name and number of the account at the same time. It should not only fill in the number of the account, but also fill in the name of the account.
Verb (abbreviation of verb) The company shall prepare and provide financial reports according to the following provisions:
(1) The company shall prepare and provide legal, true and fair financial reports in accordance with the Accounting Standards for Business Enterprises and the provisions of this system.
(2) The company's financial report consists of accounting statements and financial statements. Contents of financial reports provided by the company, types and formats of accounting statements, etc. Should be stipulated by this system; The accounting statements required for the internal management of the company shall be formulated by the company itself.
(3) The accounting statements provided by the company include:
1. Balance sheet;
2. Income statement;
3. Cash flow statement;
4. Profit distribution table.
(4) The company's financial report shall be submitted to the local financial department, tax department, insurance supervision department and other legal users of financial reports. The quarterly financial report of the company shall be submitted within 15 days after the end of the quarter; The annual financial report shall be submitted within 3 months after the end of the year. Where laws and regulations provide otherwise, such provisions shall prevail.
(5) The accounting statements prepared by the company shall be in RMB yuan, and the following yuan shall be filled in in minutes.
(6) The accounting statements provided by the company shall be numbered in turn, stamped with the cover, bound into a book and stamped with the official seal. The cover shall indicate the company's name, address, opening year, reporting year, delivery date, etc. , and shall be signed or sealed by the legal representative of the company, the chief accountant (or the person acting as the chief accountant) and the person in charge of the accounting institution.
Six, the accounting methods stipulated in this system are in conflict with the relevant tax provisions, accounting should be carried out according to these provisions, and tax payment should be calculated according to the relevant tax provisions.
Seven, the company's accounting institutions, accounting personnel, accounting, accounting supervision, internal accounting management system requirements, in accordance with the provisions of the "basic accounting work norms".
Eight, this system is responsible for the interpretation of the Ministry of Finance of People's Republic of China (PRC). When this system needs to be revised, the Ministry of Finance shall be responsible for the revision.
Nine, this system since 1999+ 10/0/day, the original "accounting system for insurance enterprises" shall be abolished at the same time.
Chapter II Basic Accounting Provisions
I. Accounting Classification and Profit and Loss Settlement Methods of Insurance Business
1. The company shall classify the insurance business according to the types of insurance.
(1) The businesses of property insurance companies are divided into property loss insurance and liability insurance.
(2) The business of life insurance companies is divided into: ordinary life insurance, annuity insurance, accident insurance and health insurance.
(3) The business of reinsurance companies can be divided into reinsurance business and reinsurance business.
The company may further classify the insurance business according to the specific circumstances and the requirements of relevant departments.
2. Insurance business adopts two methods: settlement of profit and loss by accounting year and settlement of profit and loss by business year. Except for long-term engineering insurance, reinsurance and other businesses, the profits and losses are settled by business year, and other insurance businesses are settled by accounting year.
The profit and loss shall be settled in the fiscal year, that is, the profit and loss shall be settled in one year. The income and expenses of insurance business, regardless of the operating year, should be recognized as the current income and expenses according to the accrual basis principle and included in the current profit and loss.
The profit and loss shall be settled by business year, that is, the profit and loss shall be settled by years, and the fixed number of years shall be determined according to the nature of the business. The balance of income and expenditure in the non-settlement year shall be fully deposited as a long-term liability reserve, and the profit shall not be recognized, and it shall be rolled over in the next year, and the profit and loss shall be settled at the end of the settlement year.
Second, the recognition and measurement of premium income
1. The premium income shall be recognized when the following conditions are met:
(1) When the insurance contract is established, it shall bear the corresponding insurance liabilities;
(2) The economic benefits related to the insurance contract can flow into the company;
(3) Income related to insurance contracts can be measured reliably.
2. The premium income shall be determined according to the amount that should be charged to the insured as stipulated in the insurance contract.
Three. Insurance reserve accounting
1. Outstanding claims reserve refers to the reserve set aside by the company for outstanding claims due to insurance accidents and insurance claims, but insurance claims have not been filed yet. Outstanding claims reserve is deposited at the end of the period, and the amount deposited in the previous period is transferred back to the current profit and loss. Outstanding claims reserves that have not been reversed shall be listed separately as current liabilities in the balance sheet.
2. Unexpired liability reserve refers to the reserve that the company draws from the unexpired liability part of the current premium income at the end of the accounting period for the property insurance, accident insurance and health insurance business within one year (including one year) to prepare for the next year's payment. The unearned liability reserve is withdrawn at the end of the period, and the amount withdrawn in the same period of last year is transferred back to the current profit and loss. The unearned liability reserve should be listed separately in the balance sheet as a current liability.
3. Long-term liability reserve refers to the reserve drawn by the company for long-term engineering insurance, reinsurance and other insurance businesses according to the difference between operating income and expenditure in the business year before the profit and loss year is settled. The amount withdrawn from the long-term liability reserve at the end of the period and transferred back to the same period of last year is included in the current profit and loss. The reserve for long-term liabilities shall be listed separately in the balance sheet as long-term liabilities.
4. The reserve for life insurance liability refers to the reserve for future insurance liability drawn by the company for life insurance business according to regulations. The life insurance liability reserve is paid at the end of the period, and the balance of the life insurance liability reserve paid in the same period of last year plus the life insurance liability reserve increased due to the transfer of the insured in the current period, minus the life insurance liability reserve decreased due to the transfer of the insured in the current period, is reversed and included in the current profit and loss. The reserve for life insurance liability shall be listed separately in the balance sheet as a long-term liability.
5. Long-term health insurance liability reserve refers to the reserve drawn by the Company for long-term health insurance business to undertake future insurance liabilities. The long-term health insurance liability reserve is paid at the end of the period. The balance of the long-term health insurance liability reserve paid in the same period of last year plus the long-term health insurance liability reserve increased due to the transfer of the insured in the current period, minus the long-term health insurance liability reserve decreased due to the transfer of the insured in the current period, is reversed and included in the current profit and loss. Long-term health insurance liability reserve should be listed separately in the balance sheet as long-term liabilities.
6. The insurance guarantee fund refers to the insurance guarantee fund drawn by the company according to regulations. The insurance protection fund is drawn from the premium income and included in the current profit and loss. Insurance protection funds are listed separately as long-term liabilities in the balance sheet.
7. Total reserve refers to the reserve that the company draws from after-tax profits according to regulations. The total reserves shall be listed separately as owners' equity in the balance sheet.
8. Margin (or deposit) reinsurance reserve refers to the company's reserve for reinsurance business, in which part of the reinsurance premium of the reinsurance acceptor is deducted by the reinsurance acceptor according to the contract to meet the outstanding liabilities. Reinsurance reserve deposits and deposits are usually deducted on schedule according to reinsurance business bills, and the deduction period is generally 12 months, and will be returned in the same period of the following year.
Four. Foreign currency business accounting
1. Companies with foreign currency business can adopt the accounting method of foreign exchange separate account system or the accounting method of foreign exchange unified account system.
2 companies that adopt the foreign exchange subsidiary ledger system should set up the subject of "currency exchange". The exchange of various currencies and the connection of foreign currency accounts are accounted for through the "currency exchange" account.
3. Companies that implement the unified accounting system for foreign exchange shall, when handling foreign currency business, convert relevant foreign currency amounts into RMB for bookkeeping. Unless otherwise specified, all accounts related to foreign currency business shall be converted at the exchange rate at the time of business occurrence or at the beginning of the month of business occurrence. At the end of the month, the foreign currency balance of various foreign currency accounts (including foreign currency cash and creditor's rights and debts settled in foreign currency) shall be converted into RMB at the end of the month exchange rate. The difference between the amount of RMB converted according to the exchange rate at the end of the month and the original amount of RMB in the book shall be treated as exchange gains and losses, respectively:
(1) Exchange gains and losses during the preparation period are included in the start-up expenses;
(2) Exchange gains and losses arising from loans related to the purchase and construction of fixed assets shall be included in the cost of fixed assets under construction before the fixed assets are delivered for use;
(3) Except for the above situations, they are all included in the current profit and loss.
Chapter III Accounting Subjects
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Serial number > account number > account name
───┼────┼───────────
│ │ A, asset category
1 100 1 │ cash
2, 1002, bank deposit
3 1 10 1 short-term investment
4 │111│ Lend funds
5│ 1 1 12 │ Insured Pledged Loan
6 1 12 1 interest receivable
7 1 122 premium receivable
8 1 123 reinsurance business
9 │ 1 124 bad debt provision
10 │1131│ advance payment.
11│1141│ deposit reinsurance reserve.
12 │ 1 142 │ deposit.
13 │1191│ Other receivables
14 │ 120 1 │ supplies
15 │1211│ low-value consumables
16 130 1 │ prepaid expenses
17 1402 long-term bond investment
18 │ 160 1 │ fixed assets
19 1602 accumulated depreciation
20 1606 construction in progress
2 1 │ 1609 │ Liquidation of fixed assets
22 170 1 intangible assets
23 17 1 1 long-term deferred expenses
24 180 1 │ deposit funds deposit
25 │ 18 1 1 │ debt materials
26 │ 190 1 │ Loss and overflow of property to be treated
Two. debt
27,2101,short-term loans
28 │ 2 102 │ borrowed funds
29 │ 2 1 1 │ Handling fee payable
30 2 1 12 commission payable
3 1 │ 2 12 1 │ prepaid premium
32 2 122 Prepaid reinsurance indemnity
33 2 13 1 Deposit into reinsurance reserve
34 2 132 Deposits received
35 2 14 1 │ Payables
36,2142, welfare funds payable
37 │ 2 143 │ interest deposit payable to the insured
38 2 145 profit payable
39 2 146 Taxes payable
40 2 149 Other payables
4 1 │ 2 15 1 │ accrued expenses
42,2161,outstanding claims reserve
43 │ 2 162 │ unearned liability reserve
44 │ 2171insured savings
45 220 1 Long-term liability reserve
46, 2202, life insurance liability reserve
47, 2203 long-term health insurance liability reserve
48, 22 1 1, insurance guarantee fund
49,2221,long-term loan
50 223 1 Long-term accounts payable
5 1 │ 224 1 │ Housing liquidity
││ Three. Owner's equity category
52 3 10 1 paid-in capital
53 3 1 1 1 capital reserve
54 3 12 1 surplus reserve
55 3 13 1 total reserve
56 3 14 1 profit this year
57 3 15 1 profit distribution
Iv. categories of profit and loss
58 4 10 1 premium income
59 4 102 split premium income
60,4103, income recovery
6 1 │ 4 109 │ Other income
62 420 1 amortization reinsurance indemnity
63. 4203. Amortization of reinsurance expenses
64 │ 42 1 1 │ transferred back to the outstanding claims reserve.
65 │ 42 12 │ Turn back to the unearned liability reserve
66 │ 422 1 │ transferred back to long-term liability reserve
67 4222 Return of life insurance liability reserve
68 │ 4223 │ Recovery of long-term health insurance liability reserve
69 430 1 interest income
70 4302 Investment income
7 1 │ 4303 │ Exchange gains and losses
72,4311,non-operating income
73 440 1 compensation expenditure
74 4402 medical compensation for casualties
75 4403 Payment due
76 4404 annuity payment
77 44 1 1 surrender premium
78 442 1 ceded premium
79 4422 Reinsurance indemnity expenditure
80 4424 reinsurance expenses
8 1 │ 443 1 │ handling fee
82 4432 Commission expenditure
83 444 1 business tax and surcharges
84 445 1 operating expenses
85 446 1 interest expense
86 │ 4462 │ Interest spread expenditure of the insured
87 447 1 other expenses
88 │ 450 1 │ Reserve for outstanding claims of deposits
89 │ 4502 │ Withdrawal of unearned liability reserve
90 │ 45 1 1 │ Storage of long-term liability reserve.
9 1 │ 45 12 │ Deposit life insurance liability reserve.
92 │ 45 13 │ Storage of long-term health insurance liability reserve
93,4521,withdraw the insurance guarantee fund.
94,4601,non-operating expenses
95 470 1 income tax
96 │ 480 1 │ previous annual profit and loss adjustment
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Note: The Company may add the following accounting subjects according to actual needs:
1. If the company has long-term equity investment specially approved by the State Council and long-term equity investment invested before the promulgation of People's Republic of China (PRC) Insurance Law, which has not been recovered yet, the subject "140 1" can be added.
2. If the company withdraws the investment risk reserve for long-term equity investment and long-term bond investment, the subject of "1403 investment risk reserve" can be added.
3. The company may add the subject of "1404 allocating its own funds" when allocating the liquidity of its subsidiaries. When a subsidiary receives the working capital allocated by the company, it can add the subject of "3 103 funds allocated by the superior" accordingly.
4. If the company has loans that have not been recovered before the promulgation of People's Republic of China (PRC) Insurance Law, the subject of "150 1 loan" can be added, and the subject of "1502 loan bad debt reserve" can be added accordingly.
5. The "internal transaction" account can be added to the settlement business between the company and its subsidiaries and between branches.
6. A separate account of "1 193 reserve fund" can be set up for the reserve fund used by various departments within the company.
7. Companies that use foreign currency general ledger system for foreign currency business accounting can add the subject of "225 1 currency exchange".