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\u76ee\u9304<\/p>\n

\"\"
\n\"\"<\/p>\n

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\"\"<\/p>\n

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2.2 \u6295\u8cc7\u90e8\u5206\u62c6\u51fa\u662f\u4fdd\u96aa\u696d\u52d9\u6536\u5165\u4e0b\u964d\u7684\u4e3b\u8981\u539f\u56e0<\/p>\n

\u65b0\u6703\u8a08\u6e96\u5247\u8981\u6c42\uff0c\u4fdd\u96aa\u516c\u53f8\u61c9\u7576\u5c07\u6536\u5165\u7d44\u6210\u90e8\u5206\u4e88\u4ee5\u62c6\u5206\u4e26\u9069\u7528\u76f8\u95dc\u6703\u8a08\u6e96\u5247\uff0c\u7d93\u5206\u62c6\u540e\u7684\u5269\u9918\u7d44\u6210\u90e8\u5206\uff0c\u9069\u7528\u65b0\u4fdd\u96aa\u5408\u540c\u6703\u8a08\u6e96\u5247\u3002\u9700\u8981\u62c6\u51fa\u7684\u90e8\u5206\u5305\u62ec\u5d4c\u5165\u884d\u751f\u5de5\u5177\u3001\u53ef\u660e\u78ba\u5340\u5206\u7684\u6295\u8cc7\u6210\u5206\uff08\u4e0d\u5305\u62ec\u300c\u8207\u6295\u8cc7\u6210\u5206\u76f8\u95dc\u7684\u5408\u540c\u689d\u6b3e\u7b26\u5408\u5177\u6709\u76f8\u6a5f\u53c3\u8207\u5206\u7d05\u7279\u5fb5\u7684\u6295\u8cc7\u5408\u540c\u5b9a\u7fa9\u7684\u300d\uff09\u3001\u53ef\u660e\u78ba\u5340\u5206\u7684\u5546\u54c1\u6216\u975e\u4fdd\u96aa\u5408\u540c\u670d\u52d9\u7684\u627f\u8afe\u3002\u5176\u4e2d\u6295\u8cc7\u6210\u5206\uff0c\u662f\u6307\u7121\u8ad6\u4fdd\u96aa\u4e8b\u9805\u662f\u5426\u767c\u751f\u5747\u9808\u511f\u9084\u7d66\u4fdd\u55ae\u6301\u6709\u4eba\u7684\u91d1\u984d\u3002\u4f46\u5c0d\u65bc\u5883\u5167\u4fdd\u96aa\u516c\u53f8\u4f86\u8aaa\uff0c\u5d4c\u5165\u5f0f\u884d\u751f\u54c1\u3001\u5be6\u52d9\u8207\u975e\u4fdd\u96aa\u90e8\u5206\u5728\u4e2d\u570b\u58fd\u96aa\u5e02\u5834\u8f03\u5c11\uff0c\u5f71\u97ff\u8f03\u5927\u7684\u662f\u6295\u8cc7\u90e8\u5206\u3002\u62c6\u51fa\u975e\u4fdd\u96aa\u90e8\u5206\u4e4b\u5f8c\uff0c\u5269\u9918\u7684\u4fdd\u96aa\u5408\u540c\u5206\u985e\u70ba\u300c\u4e0d\u5177\u6709\u76f4\u63a5\u53c3\u8207\u5206\u7d05\u7279\u5fb5\u7684\u4fdd\u96aa\u5408\u540c\u300d\u548c\u300c\u5177\u6709\u76f4\u63a5\u53c3\u8207\u5206\u7d05\u7279\u5fb5\u7684\u4fdd\u96aa\u5408\u540c\u300d\u3002<\/p>\n

\u6309\u7167IFRS17\uff0c\u6eff\u8db3\u4ee5\u4e0b\u689d\u4ef6\u7684\u6295\u8cc7\u90e8\u5206\u9700\u8981\u62c6\u51fa\uff1a1\uff09\u6295\u8cc7\u90e8\u5206\u8207\u4fdd\u96aa\u90e8\u5206\u4e0d\u662f\u9ad8\u5ea6\u76f8\u95dc\u7684\uff1b2\uff09\u53ef\u4ee5\u55ae\u7368\u5728\u5e02\u5834\u4e0a\u92b7\u552e\u3002\u56e0\u6b64\uff0c\u8fd4\u9084\u578b\u7684\u4fdd\u96aa\u5408\u540c\u9700\u8981\u5206\u62c6\uff0c\u4f8b\u5982\u5169\u5168\u96aa\u3001\u5e02\u5834\u4e0a\u4e3b\u6d41\u7684\u5e74\u91d1\u96aa\uff0c\u4e3b\u8981\u6d89\u53ca\u58fd\u96aa\u516c\u53f8\u7684\u7522\u54c1\u3002\u9280\u4fdd\u76e3\u6703\u8ca1\u6703\u90e8\u4e3b\u4efb\u8d99\u5b87\u9f8d\u66fe\u516c\u958b\u8868\u793a\uff0c\u524d\u671f\u9280\u4fdd\u76e3\u6703\u8ca1\u6703\u90e8\u548c\u8ca1\u653f\u90e8\u6703\u8a08\u53f8\u806f\u5408\u5c0d\u5e7e\u5bb6\u4e0a\u5e02\u4fdd\u96aa\u516c\u53f8\u958b\u5c55\u7684IFRS 17\u521d\u6b65\u6e2c\u8a66\u7d50\u679c\u986f\u793a\uff0c\u5f9e\u4fdd\u8cbb\u6536\u5165\u4f86\u770b\uff0c\u58fd\u96aa\u516c\u53f8\u4fdd\u8cbb\u6536\u5165\u666e\u904d\u964d\u5e45\u572860%~70%\uff0c\u4e3b\u8981\u539f\u56e0\u5373\u662f\u5728\u4fdd\u96aa\u5408\u540c\u6536\u5165\u4e2d\u5254\u9664\u4e86\u6295\u8cc7\u6210\u5206\uff1b\u7522\u96aa\u516c\u53f8\u4fdd\u8cbb\u6536\u5165\u57fa\u672c\u7dad\u6301\u4e0d\u8b8a\u3002\u56e0\u6b64\uff0c\u7522\u54c1\u7d50\u69cb\u4e2d\u6295\u8cc7\u6210\u5206\u8d8a\u591a\uff0c\u4fdd\u96aa\u6536\u5165\u898f\u6a21\u4e0b\u964d\u7684\u5c31\u8d8a\u591a\uff0c\u7d14\u4fdd\u969c\u578b\u7684\u7522\u54c1\u8d8a\u591a\uff0c\u5c0d\u4fdd\u96aa\u6536\u5165\u7684\u652f\u6490\u5c31\u8d8a\u6709\u529b\u3002<\/p>\n

\"\"<\/p>\n

\"\"<\/p>\n

\"\"<\/p>\n

2.3 \u4fdd\u96aa\u6536\u5165\u78ba\u8a8d\u671f\u9593\u62c9\u9577\uff0c\u4e5f\u5f71\u97ff\u7576\u5e74\u4fdd\u96aa\u696d\u52d9\u6536\u5165<\/p>\n

\u539f\u6703\u8a08\u9ad4\u7cfb\u4e0b\uff0c\u4fdd\u8cbb\u6536\u5165\u7684\u78ba\u8a8d\u8207\u4fdd\u96aa\u7e73\u8cbb\u95dc\u806f\uff0c\u800c\u570b\u5167\u9577\u671f\u96aa\u7a2e\u7684\u4fdd\u969c\u671f\u901a\u5e38\u8981\u9577\u65bc\u7e73\u8cbb\u671f\uff0c\u7e73\u8cbb\u671f\u7d50\u675f\u4e4b\u5f8c\u4e0d\u518d\u78ba\u8a8d\u6536\u5165\u3001\u4f46\u4fdd\u96aa\u516c\u53f8\u4f9d\u7136\u5728\u5c65\u884c\u4fdd\u96aa\u8cac\u4efb\uff0c\u9019\u5c31\u5c0e\u81f4\u4e86\u6536\u5165\u8207\u6210\u672c\u7684\u4e0d\u5339\u914d\u3002\u800c\u5728IFRS17\u9ad4\u7cfb\u4e0b\uff0c\u4fdd\u96aa\u696d\u52d9\u6536\u5165\u8f49\u8b8a\u70ba\u6b0a\u8cac\u767c\u751f\u5236\u8a08\u91cf\uff0c\u53ea\u6709\u4fdd\u96aa\u516c\u53f8\u5411\u5ba2\u6236\u63d0\u4f9b\u4e86\u8cac\u4efb\u6216\u670d\u52d9\u6642\uff0c\u624d\u80fd\u5920\u78ba\u8a8d\u4fdd\u96aa\u696d\u52d9\u6536\u5165\uff0c\u4e5f\u5c31\u662f\u8aaa\u4fdd\u96aa\u6536\u5165\u7684\u78ba\u8a8d\u5340\u9593\u88ab\u62c9\u9577\u70ba\u4fdd\u969c\u671f\u3002\u56e0\u6b64\uff0c\u672c\u5e74\u65b0\u7c3d\u7684\u9577\u671f\u4fdd\u55ae\u78ba\u8a8d\u9032\u672c\u5e74\u6536\u5165\u7684\u898f\u6a21\u53ef\u80fd\u9060\u5c0f\u65bc\u539f\u53e3\u5f91\u4e0b\u7684\u4fdd\u8cbb\u898f\u6a21\uff0c\u76f8\u7576\u65bc\u628a\u539f\u6e96\u5247\u4e0b\u7684\u4fdd\u8cbb\u6536\u5165\u9032\u884c\u4e86\u905e\u5ef6\u78ba\u8a8d\u3002\u4f46\u7531\u65bc\u65b0\u6e96\u5247\u8981\u5c0d\u6240\u6709\u6709\u6548\u4fdd\u55ae\u9032\u884c\u91cd\u6eaf\u8655\u7406\uff0c\u90e8\u5206\u5df2\u904e\u7e73\u8cbb\u671f\u7684\u4fdd\u55ae\u5c07\u91cd\u65b0\u8ca2\u737b\u6536\u5165\uff1b\u5177\u9ad4\u6bcf\u5e74\u80fd\u78ba\u8a8d\u591a\u5c11\u6536\u5165\u9084\u53d6\u6c7a\u65bc\u96aa\u7a2e\u548c\u4e45\u671f\u3002<\/p>\n

2.4 \u6536\u5165\u78ba\u8a8d\u6642\u9ede\u7684\u6539\u8b8a\u53ef\u80fd\u6539\u8b8a\u96aa\u4f01\u696d\u52d9\u7bc0\u594f<\/p>\n

\u539f\u6703\u8a08\u6e96\u5247\u672a\u660e\u78ba\u63cf\u8ff0\u5408\u540c\u78ba\u8a8d\u7684\u6642\u9593\uff0c\u4e00\u822c\u4ee5\u4fdd\u96aa\u8cac\u4efb\u671f\u9593\u958b\u59cb\u70ba\u754c\u9650\u3002\u65b0\u6e96\u5247\u898f\u5b9a\u4f01\u696d\u61c9\u7576\u5728\u4e0b\u5217\u6642\u9ede\u4e2d\u7684\u6700\u65e9\u6642\u9ede\u78ba\u8a8d\u5176\u7c3d\u767c\u7684\u5408\u540c\u7d44\uff1a<\/p>\n

\uff08\u4e00\uff09\u8cac\u4efb\u671f\u958b\u59cb\u65e5\uff1b<\/p>\n

\uff08\u4e8c\uff09\u4fdd\u55ae\u6301\u6709\u4eba\u9996\u4ed8\u6b3e\u5230\u671f\u65e5\uff0c\u6216\u8005\u672a\u7d04\u5b9a\u9996\u4ed8\u6b3e\u5230\u671f\u65e5\u6642\u4f01\u696d\u5be6\u969b\u6536\u5230\u9996\u4ed8\u6b3e\u65e5\uff1b<\/p>\n

\uff08\u4e09\uff09\u767c\u751f\u8667\u640d\u6642\u3002<\/p>\n

\u5c0d\u65bc\u958b\u9580\u7d05\u9810\u552e\u6d3b\u52d5\uff0c\u8fd1\u5e7e\u5e74\u96a8\u8457\u5e02\u5834\u7af6\u722d\u6fc0\u70c8\u7a0b\u5ea6\u52a0\u5287\uff0c\u958b\u9580\u7d05\u555f\u52d5\u6642\u9593\u6709\u63d0\u524d\u8da8\u52e2\uff0c\u59822020\u56db\u5b63\u5ea6\u5099\u62302021\u5e74\u958b\u9580\u7d05\uff0c\u96aa\u4f01\u6700\u65e9\u572810\u6708\u4efd\u4fbf\u958b\u59cb\u9810\u552e\uff0c\u800c\u9810\u6536\u7684\u4fdd\u8cbb\u901a\u5e38\u8981\u5728\u4f86\u5e741\u6708\u4efd\u78ba\u8a8d\u70ba\u6536\u5165\uff0c\u9019\u88cf\u4fbf\u51fa\u73fe\u4fdd\u55ae\u6301\u6709\u4eba\u9996\u4ed8\u6b3e\u5230\u671f\u65e5\u8981\u65e9\u65bc\u8cac\u4efb\u671f\u958b\u59cb\u65e5\u7684\u60c5\u6cc1\u3002\u539f\u6703\u8a08\u6e96\u5247\u4e0b\uff0c\u958b\u9580\u7d05\u9810\u6536\u7684\u4fdd\u8cbb\u5f80\u5f80\u5728\u6b21\u5e74\u9ad4\u73fe\u70ba\u6536\u5165\uff0c\u6240\u4ee5\u96aa\u4f01\u4e00\u6708\u4efd\u4fdd\u8cbb\u6536\u5165\u5728\u5168\u5e74\u696d\u52d9\u4f54\u6bd4\u8981\u9ad8\u65bc\u5176\u4ed6\u6708\u4efd\uff0c\u5f9e\u884c\u696d\u60c5\u6cc1\u4f86\u770b\uff0c1\u6708\u4efd\u4fdd\u8cbb\u6536\u5165\u4f54\u5168\u5e74\u6bd4\u4f8b\u572820%-25%\u5de6\u53f3\u3002<\/p>\n

\u800c\u5728\u65b0\u6e96\u5247\u4e0b\uff0c\u5982\u679c\u6295\u4fdd\u4eba\u5728\u5341\u4e8c\u6708\u4efd\u7e73\u7d0d\u4e86\u4fdd\u8cbb\u800c\u4e14\u901a\u904e\u4e86\u6838\u4fdd\uff0c\u4fdd\u96aa\u8cac\u4efb\u5728\u6b21\u5e74\u7684\u4e00\u6708\u958b\u59cb\u751f\u6548\uff0c\u4fdd\u96aa\u516c\u53f8\u9700\u8981\u5728\u5341\u4e8c\u6708\u4efd\u5c0d\u4fdd\u96aa\u5408\u540c\u9032\u884c\u78ba\u8a8d\uff0c\u800c\u4e0d\u662f\u6b21\u5e74\u7684\u4e00\u6708\u3002\u300c\u9019\u5c31\u5c0e\u81f4\u5927\u91cf\u7684\u65b0\u4fdd\u55ae\u6240\u5e36\u4f86\u7684\u5408\u540c\u670d\u52d9\u908a\u969b\u5728\u6703\u8a08\u53e3\u5f91\u4e0a\u88ab\u6b78\u5c6c\u65bc\u7c3d\u767c\u7576\u5e74\u7684\u65b0\u696d\u52d9\u3002\u9019\u8207\u76e3\u7ba1\u548c\u884c\u696d\u76ee\u524d\u6163\u5e38\u7684\u4fdd\u8cbb\u7d71\u8a08\u7522\u751f\u5dee\u7570\uff0c\u4e5f\u8207\u76ee\u524d\u4e0a\u5e02\u516c\u53f8\u5e74\u5831\u4e2d\u62ab\u9732\u7684\u65b0\u696d\u52d9\u50f9\u503c\u78ba\u8a8d\u6642\u9ede\u7522\u751f\u5dee\u7570\u300d\uff08\u6458\u81ea\u666e\u83ef\u6c38\u9053\uff09\u3002\u56e0\u6b64\u96aa\u4f01\u5247\u53ef\u80fd\u6703\u8abf\u6574\u958b\u9580\u7d05\u7684\u6642\u9593\u6216\u696d\u52d9\u7bc0\u594f\uff0c\u9084\u9700\u8981\u6ce8\u610f\u7684\u662f\u4e0a\u5e02\u96aa\u4f01\u8207\u975e\u4e0a\u5e02\u96aa\u4f01\u5be6\u65bd\u65b0\u6e96\u5247\u7684\u6642\u9593\u76f8\u5dee3\u5e74\uff0c\u975e\u4e0a\u5e02\u516c\u53f8\u4ecd\u53ef\u4ee5\u5728\u672a\u5be6\u65bd\u65b0\u6e96\u5247\u4e4b\u524d\u7e7c\u7e8c\u958b\u9580\u7d05\u6d3b\u52d5\uff0c\u4e0d\u540c\u6e96\u5247\u4e0b\u7684\u516c\u53f8\u53ef\u6bd4\u6027\u6e1b\u5f31\u3002<\/p>\n

\"\"<\/p>\n

3. \u8ca0\u50b5\u8a08\u91cf\u66f4\u6e05\u6670\uff0cCSM\u6efe\u52d5\u8abf\u6574\u5e73\u6ed1\u5229\u6f64<\/strong><\/p>\n

3.1 \u4e00\u822c\u6a21\u578b\u6cd5\u4e0b\u6e96\u5099\u91d1\u5217\u793a\u548c\u898f\u6a21\u767c\u751f\u8b8a\u5316<\/p>\n

\u9577\u96aa\u8ca0\u50b5\u901a\u5e38\u63a1\u7528\u4e00\u822c\u898f\u5b9a\u9032\u884c\u8a08\u91cf\uff0c\u539f\u6e96\u5247\u9577\u96aa\u8ca0\u50b5\u4e3b\u8981\u5305\u62ec\u58fd\u96aa\u8cac\u4efb\u6e96\u5099\u91d1\u548c\u9577\u671f\u5065\u5eb7\u96aa\u8cac\u4efb\u6e96\u5099\u91d1\uff0cIFRS17\u4e0b\uff0c\u5247\u7d71\u4e00\u5217\u793a\u70ba\u672a\u5230\u671f\u8cac\u4efb\u8ca0\u50b5\u548c\u672a\u6c7a\u8ce0\u6b3e\u8ca0\u50b5\u3002\u4f01\u696d\u5728\u5408\u540c\u7d44\u521d\u59cb\u78ba\u8a8d\u6642\u6309\u7167\u5c65\u7d04\u73fe\u91d1\u6d41\u91cf\u8207\u5408\u540c\u670d\u52d9\u908a\u969b\u4e4b\u548c\u5c0d\u4fdd\u96aa\u5408\u540c\u8ca0\u50b5\u9032\u884c\u521d\u59cb\u8a08\u91cf\uff0c\u5c65\u7d04\u73fe\u91d1\u6d41\u91cf\u5305\u62ec\uff1a<\/p>\n

1\u3001\u8207\u5c65\u884c\u4fdd\u96aa\u5408\u540c\u76f4\u63a5\u76f8\u95dc\u7684\u672a\u4f86\u73fe\u91d1\u6d41\u91cf\u7684\u4f30\u8a08\uff1b<\/p>\n

2\u3001\u8ca8\u5e63\u6642\u9593\u50f9\u503c\u53ca\u91d1\u878d\u98a8\u96aa\u8abf\u6574\uff1b<\/p>\n

3\u3001\u975e\u91d1\u878d\u98a8\u96aa\u8abf\u6574\uff08\u662f\u6307\u4f01\u696d\u5728\u5c65\u884c\u4fdd\u96aa\u5408\u540c\u6642\uff0c\u56e0\u627f\u64d4\u975e\u91d1\u878d\u98a8\u96aa\u5c0e\u81f4\u7684\u672a\u4f86\u73fe\u91d1\u6d41\u91cf\u5728\u91d1\u984d\u548c\u6642\u9593\u65b9\u9762\u7684\u4e0d\u78ba\u5b9a\u6027\u800c\u8981\u6c42\u5f97\u5230\u7684\u88dc\u511f\uff09<\/p>\n

\u56e0\u6b64\u65b0\u6e96\u5247\u4e0b\uff0c\u672a\u5230\u671f\u8cac\u4efb\u8ca0\u50b5=\u5c65\u7d04\u73fe\u91d1\u6d41+\u5408\u540c\u670d\u52d9\u908a\u969b=\u672a\u4f86\u51c8\u73fe\u91d1\u6d41\u51fa+\u975e\u91d1\u878d\u98a8\u96aa\u8abf\u6574+\u5408\u540c\u670d\u52d9\u908a\u969b\u3002<\/p>\n

\u5c0d\u61c9\u73fe\u884c\u9ad4\u7cfb\u4e0b\uff0c\u672a\u5230\u671f\u8cac\u4efb\u6e96\u5099\u91d1=\u5408\u7406\u4f30\u8a08\u8ca0\u50b5+\u98a8\u96aa\u908a\u969b+\u5269\u9918\u908a\u969b\uff1b<\/p>\n

\u6e96\u5099\u91d1\u9664\u4e86\u7d50\u69cb\u767c\u751f\u8abf\u6574\u4ee5\u5916\uff0c\u7531\u65bc\u6536\u5165\u78ba\u8a8d\u6642\u62c6\u9664\u4e86\u6295\u8cc7\u90e8\u5206\uff0c\u56e0\u6b64\u6295\u8cc7\u6027\u8cea\u696d\u52d9\u5c0d\u61c9\u7684\u8ca0\u50b5\u90e8\u5206\u4e5f\u8981\u5f9e\u6e96\u5099\u91d1\u4e2d\u62c6\u51fa\uff0c\u56e0\u6b64\u9577\u96aa\u696d\u52d9\u7684\u8ca0\u50b5\u898f\u6a21\u6703\u6709\u6240\u7e2e\u6e1b\uff0c\u800c\u300c\u4fdd\u6236\u6295\u8cc7\u6b3e\u8ca0\u50b5\u300d\u9805\u76ee\u898f\u6a21\u5c07\u6709\u6240\u4e0a\u5347\u3002<\/p>\n

\"\"<\/p>\n

3.2 CSM\u6efe\u52d5\u8abf\u6574\u5438\u6536\u975e\u7d93\u6fdf\u5047\u8a2d\u8b8a\u52d5\uff0c\u6e1b\u5f31\u5c0d\u7576\u671f\u5229\u6f64\u7684\u5f71\u97ff<\/p>\n

\u300c\u5408\u540c\u670d\u52d9\u908a\u969b\u300d\u5c0d\u61c9\u539f\u4f86\u7684\u300c\u5269\u9918\u908a\u969b\u300d\uff0c\u4f46\u8a08\u91cf\u65b9\u5f0f\u767c\u751f\u8b8a\u5316\u3002\u5269\u9918\u908a\u969b\u7684\u8a08\u91cf\u662f\u525b\u6027\u7684\uff0c\u7576\u524d\u898f\u5b9a\u4e0b\uff0c\u5269\u9918\u908a\u969b\u5728\u521d\u59cb\u8a08\u91cf\u6642\u5df2\u7d93\u9396\u5b9a\uff0c\u96a8\u5f8c\u4e0d\u6703\u56e0\u4f30\u8a08\u7684\u4efb\u4f55\u8b8a\u5316\u800c\u9032\u884c\u8abf\u6574\uff0c\u5728\u672a\u4f86\u4fdd\u55ae\u671f\u9650\u5167\u9032\u884c\u6524\u92b7\u6642\u6240\u63a1\u7528\u65b9\u6cd5\u5206\u70ba\u4fdd\u984d\u985e\u8f09\u9ad4\u6524\u92b7\u548c\u73fe\u50f9\u985e\u8f09\u9ad4\u6524\u92b7\u3002\u4fdd\u984d\u985e\u8f09\u9ad4\u6524\u92b7\u7bc0\u594f\u76f8\u5c0d\u7a69\u5b9a\uff0c\u662f\u76ee\u524d\u4e0a\u5e02\u516c\u53f8\u63a1\u7528\u7684\u4e3b\u8981\u65b9\u5f0f\u3002\u9019\u7a2e\u9396\u5b9a\u5269\u9918\u908a\u969b\u7684\u8655\u7406\u65b9\u6cd5\u6703\u5c0e\u81f4\u5176\u7121\u6cd5\u5982\u5be6\u5730\u53cd\u6620\u4fdd\u96aa\u5408\u540c\u7d44\u7684\u5269\u9918\u76c8\u5229\u80fd\u529b\uff0c\u4e26\u4e14\u6703\u5728\u4f30\u8a08\u767c\u751f\u8b8a\u52d5\u540e\u7522\u751f\u53cd\u5e38\u7684\u5f71\u97ff\u3002\u539f\u6e96\u5247\u4e0b\uff0c\u6298\u73fe\u7387\u2571\u6295\u8cc7\u6536\u76ca\u7387\u3001\u6b7b\u4ea1\u7387\u3001\u767c\u75c5\u7387\u3001\u9000\u4fdd\u7387\u3001\u4fdd\u55ae\u7d05\u5229\u5047\u8a2d\u53ca\u8cbb\u7528\u5047\u8a2d\u7b49\u76f8\u95dc\u5047\u8a2d\u7684\u8b8a\u5316\uff0c\u5c0d\u4fdd\u96aa\u5408\u540c\u6e96\u5099\u91d1\u7522\u751f\u7684\u5f71\u97ff\u76f4\u63a5\u901a\u904e\u63d0\u8f49\u5dee\u9032\u5165\u7576\u671f\u640d\u76ca\uff0c\u4e0a\u5e02\u96aa\u4f01\u6b77\u5e74\u7531\u65bc\u5047\u8a2d\u8abf\u6574\u5f15\u8d77\u7684\u5229\u6f64\u8b8a\u52d5\u6ce2\u52d5\u5e45\u5ea6\u8f03\u5927\uff08\u5982\u88689\u6240\u793a\uff09\uff0c\u751a\u81f3\u6709\u500b\u5225\u5e74\u4efd\u8abf\u6574\u91d1\u984d\u8d85\u904e\u7576\u5e74\u7a05\u524d\u5229\u6f64\u898f\u6a21\uff0c\u964d\u4f4e\u696d\u7e3e\u7684\u7a69\u5b9a\u6027\u548c\u5831\u8868\u53ef\u4fe1\u6027\u3002<\/p>\n

\"\"<\/p>\n

\u4fdd\u96aa\u5408\u540c\u670d\u52d9\u908a\u969b\u8981\u4ee5\u671f\u521d\u8cec\u9eb5\u50f9\u503c\u70ba\u57fa\u790e\uff0c\u7d93\u904e\u5404\u9805\u8abf\u6574\u540e\u78ba\u5b9a\u671f\u672b\u8cec\u9eb5\u50f9\u503c\u3002\u5982\u4e0b\u8868\u6240\u793a\uff0c\u4e0d\u8ad6\u662f\u5177\u6709\u9084\u662f\u4e0d\u5177\u6709\u76f4\u63a5\u53c3\u8207\u5206\u7d05\u7279\u5fb5\u7684\u4fdd\u96aa\u5408\u540c\uff0c\u5176\u671f\u672b\u7684\u5408\u540c\u670d\u52d9\u908a\u969b\uff0c\u5747\u8981\u4ee5\u671f\u521d\u5408\u540c\u670d\u52d9\u908a\u969b\u70ba\u57fa\u790e\uff0c\u6bcf\u671f\u9032\u884c\u6efe\u52d5\u8abf\u6574\uff0c\u9664\u4e86\u8003\u616e\u672c\u671f\u65b0\u589e\u7684\u5408\u540c\u670d\u52d9\u908a\u969b\u3001\u672c\u671f\u5408\u540c\u670d\u52d9\u908a\u969b\u6524\u92b7\u4ee5\u5916\uff0c\u6700\u5927\u7684\u8b8a\u5316\u662f\u5c07\u6bcf\u671f\u5c65\u7d04\u73fe\u91d1\u6d41\u7684\u8b8a\u5316\u4e5f\u8003\u616e\u9032\u4f86\u3002\u9019\u88cf\u7684\u5c65\u7d04\u73fe\u91d1\u6d41\u8b8a\u52d5\uff0c\u662f\u6307\u8207\u4fdd\u96aa\u670d\u52d9\u6709\u95dc\u7684\u73fe\u91d1\u6d41\u8b8a\u52d5\uff0c\u5982\u6b7b\u4ea1\u7387\u5047\u8a2d\u8b8a\u52d5\u7b49\u5f15\u8d77\u7684\u8ce0\u4ed8\u8b8a\u52d5\uff0c\u4e0d\u5305\u62ec\u6298\u73fe\u7387\u8b8a\u52d5\u6216\u91d1\u878d\u98a8\u96aa\u7684\u8b8a\u52d5\uff0c\u76f8\u7576\u65bc\u7576\u671f\u975e\u7d93\u6fdf\u5047\u8a2d\u7684\u8b8a\u52d5\u7531\u5408\u540c\u670d\u52d9\u908a\u969b\u5438\u6536\u4e86\uff0c\u800c\u4e0d\u662f\u76f4\u63a5\u5f71\u97ff\u5229\u6f64\u3002<\/p>\n

\u5c0d\u65bc\u5177\u6709\u76f4\u63a5\u53c3\u8207\u5206\u7d05\u7279\u5fb5\u7684\u4fdd\u96aa\u5408\u540c\uff0c\u65b0\u6e96\u5247\u65b0\u589e\u4e86\u6d6e\u52d5\u6536\u8cbb\u6a21\u578b\u9032\u884c\u8a08\u91cf\uff0c\u56e0\u6295\u8cc7\u6536\u76ca\u7387\u8b8a\u52d5\u7b49\u91d1\u878d\u5047\u8a2d\u8b8a\u5316\u5f15\u8d77\u7684\u8207\u672a\u4f86\u670d\u52d9\u76f8\u95dc\u7684\u6d6e\u52d5\u6536\u8cbb\u73fe\u91d1\u6d41\u91cf\u8b8a\u52d5\u984d\uff0c\u61c9\u7576\u8abf\u6574\u5408\u540c\u670d\u52d9\u908a\u969b\u3002\u66f4\u80fd\u9ad4\u73fe\u5177\u6709\u76f4\u63a5\u53c3\u8207\u5206\u7d05\u7279\u5fb5\u7684\u4fdd\u96aa\u5408\u540c\u7684\u5be6\u8cea\uff0c\u907f\u514d\u6b64\u985e\u5408\u540c\u56e0\u91d1\u878d\u5047\u8a2d\u8b8a\u52d5\u5c0e\u81f4\u4fdd\u96aa\u516c\u53f8\u7576\u671f\u5229\u6f64\u548c\u51c8\u8cc7\u7522\u7684\u5927\u5e45\u6ce2\u52d5\u3002<\/p>\n

\"\"<\/p>\n

\"\"<\/p>\n

\u4fdd\u96aa\u98a8\u96aa\u5047\u8a2d\u8abf\u6574\u5c0d\u7576\u671f\u5229\u6f64\u5f71\u97ff\u6e1b\u5f31\u3002\u65b0\u6e96\u5247\u4e0b\uff0c\u6b7b\u4ea1\u7387\u3001\u767c\u75c5\u7387\u7b49\u4fdd\u96aa\u98a8\u96aa\u7cbe\u7b97\u5047\u8a2d\u7684\u8b8a\u52d5\uff0c\u4e0d\u518d\u76f4\u63a5\u5f71\u97ff\u7576\u671f\u5229\u6f64\uff0c\u5c0d\u672a\u4f86\u5c65\u7d04\u73fe\u91d1\u6d41\u7522\u751f\u7684\u5f71\u97ff\uff0c\u6703\u9032\u5165\u5230\u5408\u540c\u670d\u52d9\u908a\u969b\u7684\u8a08\u7b97\uff0c\u901a\u904e\u5408\u540c\u670d\u52d9\u908a\u969b\u6524\u92b7\u5728\u672a\u4f86\u63d0\u4f9b\u670d\u52d9\u7684\u671f\u9593\u9010\u6b65\u78ba\u8a8d\uff0c\u6e1b\u5f31\u4e86\u4fdd\u96aa\u516c\u53f8\u5229\u7528\u8abf\u6574\u7cbe\u7b97\u5047\u8a2d\u4f86\u8abf\u7bc0\u7576\u671f\u5229\u6f64\u7684\u53ef\u64cd\u4f5c\u6027\uff0c\u4e5f\u5728\u4e00\u5b9a\u7a0b\u5ea6\u4e0a\u7de9\u89e3\u4e0a\u5e02\u516c\u53f8\u5229\u6f64\u53d7\u5047\u8a2d\u8b8a\u52d5\u5f71\u97ff\u5404\u5e74\u5ea6\u4e4b\u9593\u51fa\u73fe\u8f03\u5927\u6ce2\u52d5\u6027\uff0c\u6539\u5584\u5229\u6f64\u7a69\u5b9a\u6027\uff0c\u6709\u52a9\u65bc\u63d0\u9ad8\u6703\u8a08\u4fe1\u606f\u8cea\u91cf\u3002<\/p>\n

\"\"<\/p>\n

4. \u6298\u73fe\u7387\u8b8a\u52d5\u52a0\u5927\u51c8\u8cc7\u7522\u6ce2\u52d5\uff0c\u5c0d\u5229\u6f64\u7684\u5f71\u97ff\u53ef\u505a\u8b8a\u901a\u8655\u7406<\/strong><\/p>\n

4.1 \u8cc7\u7522\u8ca0\u50b5\u806f\u52d5\u6027\u52a0\u5f37\uff0c\u51c8\u8cc7\u7522\u6ce2\u52d5\u6027\u52a0\u5927<\/p>\n

\u73fe\u884c\u6703\u8a08\u6e96\u5247\u4e0b\uff0c\u50b3\u7d71\u4fdd\u969c\u578b\u4fdd\u96aa\u6298\u73fe\u7387\u63a1\u7528 750 \u65e5\u79fb\u52d5\u5e73\u5747\u570b\u50b5\u6536\u76ca\u7387\u66f2\u7dda\u3001\u904e\u5ea6\u66f2\u7dda\u3001\u7d42\u6975\u5229\u7387\u4e09\u6bb5\u6a21\u5f0f\uff0c\u6295\u8cc7\u578b\u4fdd\u96aa\u63a1\u7528\u9810\u671f\u6295\u8cc7\u6536\u76ca\u7387\u4f5c\u70ba\u6298\u73fe\u7387\u3002\u800c\u65b0\u6e96\u5247\u4e2d\u5c0d\u65bc\u5c65\u7d04\u73fe\u91d1\u6d41\u9032\u884c\u8ca8\u5e63\u6642\u9593\u50f9\u503c\u53ca\u91d1\u878d\u98a8\u96aa\u8abf\u6574\u6642\u6240\u63a1\u7528\u7684\u6298\u73fe\u7387\u8981\u6c42\u70ba\uff1a1\u3001\u53cd\u6620\u8ca8\u5e63\u6642\u9593\u50f9\u503c\u3001\u4fdd\u96aa\u5408\u540c\u73fe\u91d1\u6d41\u91cf\u7279\u5fb5\u4ee5\u53ca\u6d41\u52d5\u6027\u7279\u5fb5\uff1b2\u3001\u57fa\u65bc\u8207\u4fdd\u96aa\u5408\u540c\u5177\u6709\u4e00\u81f4\u73fe\u91d1\u6d41\u91cf\u7279\u5fb5\u7684\u91d1\u878d\u5de5\u5177\u7576\u524d\u53ef\u89c0\u5bdf\u5e02\u5834\u6578\u64da\u78ba\u5b9a\u3002\u5728\u4e00\u822c\u6a21\u578b\u4e0b\uff0c\u5c65\u7d04\u73fe\u91d1\u6d41\u7684\u6298\u73fe\u7387\u53ef\u4ee5\u9078\u64c7\u662f\u5426\u63a1\u7528OCI\u9078\u64c7\u6b0a\uff0c\u4e26\u9078\u7528\u8207FVOCI\u6216\u8005FVTPL\u7684\u91d1\u878d\u5de5\u5177\u9032\u884c\u5339\u914d\u3002\u5728\u6d6e\u52d5\u8cbb\u7528\u6a21\u578b\u4e0b\uff0c\u5177\u6709\u76f4\u63a5\u53c3\u8207\u5206\u7d05\u7279\u5fb5\u7684\u4fdd\u96aa\u5408\u540c\u53ef\u4ee5\u76f8\u61c9\u7684\u9078\u64c7\u8207\u4ee5\u516c\u5141\u50f9\u503c\u8a08\u91cf\u7684\u91d1\u878d\u5de5\u5177\u76f8\u5339\u914d\u3002<\/p>\n

\u9019\u9805\u898f\u5b9a\u589e\u5f37\u4e86\u8cc7\u8ca0\u4e4b\u9593\u7684\u806f\u52d5\u6027\u548c\u5339\u914d\u6027\uff0cIFRS9\u548cIFRS17\u7684\u4e92\u52d5\u4f7f\u5f97\u8cc7\u7522\u548c\u8ca0\u50b5\u806f\u52d5\u7684\u65b9\u5f0f\u66f4\u591a\uff0c\u8ca0\u50b5\u8a08\u91cf\u6a21\u578b\u53ca\u6703\u8a08\u653f\u7b56\u7684\u9078\u64c7\uff0c\u8207\u8cc7\u7522\u5206\u985e\u5c07\u5171\u540c\u4f5c\u7528\u65bc\u8cc7\u7522\u8ca0\u50b5\u8868\u548c\u5229\u6f64\u8868\uff0c\u4fdd\u96aa\u516c\u53f8\u5982\u4f55\u80fd\u5920\u66f4\u6709\u6548\u7684\u9032\u884c\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\u8b8a\u7684\u66f4\u70ba\u91cd\u8981\u3002\u4f46\u662f\u65b0\u6e96\u5247\u6240\u63a1\u7528\u7684\u6298\u73fe\u7387\u53ef\u80fd\u5c0e\u81f4\u8ca0\u50b5\u6ce2\u52d5\u6027\u52a0\u5927\uff0c\u5c24\u5176\u662f\u884c\u696d\u666e\u904d\u5b58\u5728\u8cc7\u7522\u8ca0\u50b5\u4e45\u671f\u932f\u914d\u7684\u60c5\u6cc1\uff0c\u4e45\u671f\u7f3a\u53e3\u8d8a\u9577\u7684\u696d\u52d9\u53ef\u80fd\u5c0e\u81f4\u51c8\u8cc7\u7522\u6ce2\u52d5\u6027\u8d8a\u5927\u3002<\/p>\n

\"\"<\/p>\n

4.2 \u6298\u73fe\u7387\u5047\u8a2d\u8b8a\u52d5\u5c0d\u5229\u6f64\u7684\u5f71\u97ff\u5728\u6703\u8a08\u8655\u7406\u4e0a\u53ef\u505a\u9078\u64c7<\/p>\n

\u65b0\u6e96\u5247\u7b2c\u4e09\u5341\u4e09\u3001\u4e09\u5341\u56db\u689d\u898f\u5b9a\uff1a\u4f01\u696d\u61c9\u7576\u5c07\u8ca8\u5e63\u6642\u9593\u50f9\u503c\u53ca\u91d1\u878d\u98a8\u96aa\u7684\u5f71\u97ff\u5c0e\u81f4\u7684\u672a\u5230\u671f\u8cac\u4efb\u8ca0\u50b5\u548c\u5df2\u767c\u751f\u8ce0\u6b3e\u8ca0\u50b5\u8cec\u9eb5\u50f9\u503c\u8b8a\u52d5\u984d\uff0c\u4f5c\u70ba\u4fdd\u96aa\u5408\u540c\u91d1\u878d\u8b8a\u52d5\u984d\u3002\u6703\u8a08\u8655\u7406\u4e0a\u53ef\u9078\u64c7\uff1a<\/p>\n

\uff08\u4e00\uff09\u5c07\u4fdd\u96aa\u5408\u540c\u91d1\u878d\u8b8a\u52d5\u984d\u5168\u984d\u8a08\u5165\u7576\u671f\u4fdd\u96aa\u8ca1\u52d9\u640d\u76ca\u3002<\/p>\n

\uff08\u4e8c\uff09\u5c07\u4fdd\u96aa\u5408\u540c\u91d1\u878d\u8b8a\u52d5\u984d\u5206\u89e3\u8a08\u5165\u7576\u671f\u4fdd\u96aa\u8ca1\u52d9\u640d\u76ca\u548c\u5176\u4ed6\u7d9c\u5408\u6536\u76ca\u3002\u9078\u64c7\u8a72\u6703\u8a08\u653f\u7b56\u7684\uff0c \u4f01\u696d\u61c9\u7576\u5728\u5408\u540c\u7d44\u5269\u9918\u671f\u9650\u5167\uff0c\u63a1\u7528\u7cfb\u7d71\u5408\u7406\u7684\u65b9\u6cd5\u78ba\u5b9a\u8a08\u5165\u5404\u500b\u671f\u9593\u4fdd\u96aa\u8ca1\u52d9\u640d\u76ca\u7684\u91d1\u984d\uff0c\u5176\u8207\u4fdd\u96aa\u5408\u540c\u91d1\u878d\u8b8a\u52d5\u984d\u7684\u5dee\u984d\u8a08\u5165\u5176\u4ed6\u7d9c\u5408\u6536\u76ca\u3002 <\/p>\n

\u7b2c\u4e00\u985e\u8655\u7406\u65b9\u5f0f\u8207\u7576\u524d\u8655\u7406\u76f8\u4f3c\uff0c\u4e00\u6b21\u6027\u5168\u90e8\u8a08\u5165\u640d\u76ca\u8868\uff0c\u5c0d\u7576\u671f\u5229\u6f64\u5f71\u97ff\u8f03\u5927\uff1b\u7b2c\u4e8c\u985e\u8655\u7406\u65b9\u5f0f\u5c07\u7576\u671f\u5206\u6524\u503c\u8a08\u5165\u7576\u671f\u640d\u76ca\uff0c\u5269\u9918\u90e8\u5206\u8a08\u5165\u5176\u4ed6\u7d9c\u5408\u6536\u76ca\uff0c\u5728\u5269\u9918\u671f\u9650\u5167\u9010\u5e74\u78ba\u8a8d\u9032\u640d\u76ca\u8868\u3002\u5728\u4e00\u822c\u60c5\u6cc1\u4e0b\u9019\u7a2e\u8655\u7406\u65b9\u5f0f\u80fd\u5920\u6e1b\u5f31\u7576\u671f\u5229\u6f64\u8868\u7684\u6ce2\u52d5\u6027\uff0c\u4f46\u4ecd\u7136\u5177\u6709\u4e00\u5b9a\u4e0d\u78ba\u5b9a\u6027\uff0c\u4f8b\u5982\u7576\u5229\u7387\u9577\u671f\u6cbf\u8457\u540c\u4e00\u65b9\u5411\u8b8a\u5316\u6642\uff0c\u4fdd\u96aa\u8ca1\u52d9\u6536\u76ca\u6216\u8cbb\u7528\u7684\u7d2f\u8a08\u6524\u92b7\u503c\u5c0d\u7576\u671f\u5229\u6f64\u8868\u5f71\u97ff\u6703\u6bd4\u8f03\u5927\u3002<\/p>\n

\"\"<\/p>\n

5. \u6839\u64da\u8ca1\u5831\u5206\u6790\u696d\u52d9\u8cea\u91cf\u8b8a\u5f97\u53ef\u884c<\/strong><\/p>\n

5.1 \u5229\u6e90\u7d50\u69cb\u6e05\u6670\u5316<\/p>\n

IFRS17\u5be6\u65bd\u4e4b\u5f8c\uff0c\u4fdd\u96aa\u516c\u53f8\u7684\u5229\u6f64\u62c6\u5206\u70ba\u5169\u5927\u90e8\u5206\uff0c\u4fdd\u96aa\u696d\u52d9\u7522\u751f\u7684\u5229\u6f64\u548c\u6295\u8cc7\u90e8\u5206\u7522\u751f\u7684\u5229\u6f64\uff0c\u6b7b\u5dee\u548c\u8cbb\u5dee\u5728\u4fdd\u96aa\u696d\u52d9\u5229\u6f64\u4e2d\u53cd\u61c9\uff0c\u800c\u5229\u5dee\u5728\u6295\u8cc7\u696d\u52d9\u5229\u6f64\u4e2d\u53cd\u61c9\u3002\u800c\u5728\u539f\u5831\u8868\u9ad4\u7cfb\u4e0b\uff0c\u662f\u5f88\u96e3\u5206\u6790\u4fdd\u96aa\u696d\u52d9\u548c\u6295\u8cc7\u696d\u52d9\u5229\u6f64\u8ca2\u737b\u60c5\u6cc1\u7684\uff0c\u65b0\u6e96\u5247\u589e\u52a0\u4e86\u4fdd\u96aa\u516c\u53f8\u696d\u52d9\u8cea\u91cf\u7684\u900f\u660e\u5ea6\uff0c\u4e5f\u589e\u5f37\u4e86\u4e0d\u540c\u516c\u53f8\u4e4b\u9593\u7684\u6a6b\u5411\u53ef\u6bd4\u6027\uff0c\u4e00\u500b\u4fdd\u96aa\u516c\u53f8\u662f\u9760\u4fdd\u96aa\u696d\u52d9\u8cfa\u9322\u9084\u662f\u6295\u8cc7\u696d\u52d9\u8cfa\u9322\u4fbf\u4e00\u76ee\u4e86\u7136\uff0c\u800c\u4fdd\u96aa\u696d\u52d9\u672c\u8eab\u76c8\u5229\u80fd\u529b\u66f4\u5f37\u7684\u516c\u53f8\u66f4\u7b26\u5408\u4fdd\u96aa\u56de\u6b78\u4fdd\u969c\u7684\u4e3b\u6d41\uff0c\u62b5\u79a6\u5229\u7387\u98a8\u96aa\u7684\u80fd\u529b\u4e5f\u66f4\u5f37\u3002<\/p>\n

\u6536\u5165\u3001\u5229\u6f64\u8207\u4fdd\u96aa\u8cac\u4efb\u66f4\u52a0\u5339\u914d\u3002\u65b0\u5831\u8868\u9ad4\u7cfb\u4e0b\uff0c\u6536\u5165\u7684\u78ba\u8a8d\u9ad4\u73fe\u70ba\u7576\u671f\u5c65\u884c\u7684\u4fdd\u96aa\u8cac\u4efb\uff0c\u800c\u5c65\u884c\u8cac\u4efb\u5177\u9ad4\u9ad4\u73fe\u70ba\u672a\u5230\u671f\u8ca0\u50b5\u7684\u91cb\u653e\uff0c\u5305\u62ec\u671f\u521d\u9810\u8a08\u7684\u7576\u671f\u8ce0\u4ed8\u3001\u98a8\u96aa\u8abf\u6574\u3001\u5408\u540c\u670d\u52d9\u908a\u969b\u6524\u92b7\uff0c\u4ee5\u53ca\u7372\u53d6\u8cbb\u7528\u6524\u92b7\u548c\u9810\u671f\u7dad\u6301\u8cbb\u7528\u3002\u8207\u4fdd\u55ae\u76f4\u63a5\u6302\u9264\u7684\u8cbb\u7528\u53ef\u4ee5\u5283\u5206\u70ba\u6b78\u5c6c\u65bc\u4fdd\u55ae\u7684\u8cbb\u7528\uff0c\u4e5f\u9700\u8981\u5c0d\u61c9\u7576\u671f\u63d0\u4f9b\u7684\u670d\u52d9\u9032\u884c\u5206\u914d\u6216\u6524\u92b7\u3002\u4fdd\u96aa\u6536\u5165=\u9810\u671f\u8ce0\u4ed8+\u98a8\u96aa\u8abf\u6574\u91cb\u653e+\u5408\u540c\u670d\u52d9\u908a\u969b\u91cb\u653e+\u7372\u53d6\u8cbb\u7528\u6524\u92b7+\u7dad\u6301\u8cbb\u7528\u3002<\/p>\n

\u4fdd\u96aa\u696d\u52d9\u6536\u5165-\u4fdd\u96aa\u696d\u52d9\u652f\u51fa=\u4fdd\u96aa\u696d\u52d9\u5229\u6f64\uff0c\u6536\u5165\u9805\u76ee\u4e0b\u7684\u8ce0\u4ed8\u548c\u6210\u672c\u8cbb\u7528\u662f\u9810\u671f\u503c\uff0c\u8cbb\u7528\u9805\u76ee\u4e0b\u7684\u662f\u5be6\u969b\u767c\u751f\u503c\uff0c\u6240\u4ee5\u4fdd\u96aa\u696d\u52d9\u5229\u6f64\u5305\u542b\u7684\u662f\u672c\u5e74\u91cb\u653e\u51fa\u4f86\u7684\u5408\u540c\u670d\u52d9\u908a\u969b\u4ee5\u53ca\u5be6\u969b\u8ce0\u4ed8\u3001\u8cbb\u7528\u7684\u652f\u51fa\u8207\u9810\u671f\u503c\u4e4b\u9593\u5dee\u984d\u3002\u5728\u6536\u5165\u548c\u652f\u51fa\u66f4\u52a0\u5339\u914d\u4e4b\u5f8c\uff0c\u4fdd\u96aa\u5229\u6f64\u4e5f\u6703\u76f8\u61c9\u7684\u8207\u4fdd\u96aa\u670d\u52d9\u66f4\u52a0\u5339\u914d\uff0c\u76f8\u6bd4\u539f\u5831\u8868\u9ad4\u7cfb\uff0c\u66f4\u8cbc\u5207\u5730\u53cd\u61c9\u4fdd\u96aa\u696d\u52d9\u6240\u7522\u751f\u7684\u5229\u6f64\u3002<\/p>\n

\"\"<\/p>\n

5.2 CSM\u91cb\u653e\u53cd\u61c9\u76c8\u5229\u80fd\u529b\uff0c\u95dc\u6ce8\u76c8\u5229\u6027\u53ca\u53ef\u6301\u7e8c\u6027<\/p>\n

\u5408\u540c\u670d\u52d9\u908a\u969b\u662f\u4fdd\u96aa\u5408\u540c\u672a\u4f86\u5229\u6f64\u7684\u6298\u73fe\u503c\uff0c\u5176\u6bcf\u5e74\u7684\u6524\u92b7\u91cb\u653e\u662f\u4fdd\u96aa\u696d\u52d9\u5229\u6f64\u7684\u4e3b\u8981\u4f86\u6e90\uff0c\u5f9e\u5e73\u5b89\u7684\u6b77\u53f2\u6578\u64da\u770b\uff0c\u5269\u9918\u908a\u969b\u6524\u92b7\u8ca2\u737b\u7a05\u524d\u71df\u904b\u5229\u6f64\u768460%-70%\u3002\u4e14CSM\u76f8\u5c0d\u4fdd\u8cbb\u7684\u6bd4\u4f8b\u8d8a\u5927\uff0c\u5176\u696d\u52d9\u5229\u6f64\u76c8\u5229\u80fd\u529b\u76f8\u5c0d\u8d8a\u5f37\u3002\u5728\u9032\u884c\u5831\u8868\u5206\u6790\u6642\uff0c\u6211\u5011\u53ef\u4ee5\u7c97\u7565\u7684\u4ee5CSM\u7684\u898f\u6a21\u53ca\u5728\u6536\u5165\u6216\u627f\u4fdd\u5229\u6f64\u4e2d\u7684\u4f54\u6bd4\u60c5\u6cc1\u4f86\u5224\u65b7\u5176\u76c8\u5229\u6027\uff0c\u4f46\u4e5f\u9700\u8981\u95dc\u6ce8\u4e0d\u540c\u516c\u53f8\u5c0d\u65bc\u5408\u540c\u5206\u7d44\u7684\u9846\u7c92\u5ea6\u5dee\u7570\uff0c\u65b0\u6e96\u5247\u5f15\u5165\u4e86\u4fdd\u96aa\u5408\u540c\u7d44\u5408\u548c\u5408\u540c\u7d44\u7684\u6982\u5ff5\uff0c\u8981\u6c42\u4fdd\u96aa\u516c\u53f8\u5c07\u5177\u6709\u76f8\u4f3c\u98a8\u96aa\u4e14\u7d71\u4e00\u7ba1\u7406\u7684\u4fdd\u96aa\u5408\u540c\u6b78\u985e\u70ba\u4e00\u500b\u4fdd\u96aa\u5408\u540c\u7d44\u5408\uff0c\u4e26\u4ee5\u76c8\u5229\u6c34\u5e73\u7b49\u70ba\u57fa\u790e\uff0c\u5c07\u5408\u540c\u7d44\u5408\u7d30\u5206\u70ba\u5408\u540c\u7d44\uff0c\u78ba\u8a8d\u548c\u8a08\u91cf\u5747\u4ee5\u5408\u540c\u7d44\u70ba\u57fa\u790e\u55ae\u5143\u3002\u4e0d\u540c\u7684\u7522\u54c1\u53ef\u4ee5\u5206\u5230\u540c\u4e00\u500b\u7d44\u9032\u884c\u7ba1\u7406\uff0c\u6703\u5b58\u5728\u4e0d\u540c\u7522\u54c1\u71df\u5229\u6027\u76f8\u4e92\u62b5\u6d88\u7684\u554f\u984c\uff0c\u5206\u7d44\u9846\u7c92\u5ea6\u8d8a\u7d30\u62b5\u6d88\u8d8a\u5c11\u3002\u9664\u4e86\u95dc\u6ce8CSM\u6bcf\u5e74\u91cb\u653e\u7684\u9ad4\u91cf\u5916\uff0c\u540c\u6642\u4e5f\u8981\u95dc\u6ce8\u4fdd\u55ae\u7684\u4e45\u671f\uff0c\u4ed6\u6c7a\u5b9a\u4e86\u5229\u6f64\u8981\u5728\u591a\u9577\u7684\u5e74\u9650\u91cb\u653e\uff0c\u9ad4\u73fe\u4e86\u76c8\u5229\u7684\u53ef\u6301\u7e8c\u6027\u3002<\/p>\n

\"\"<\/p>\n

5.3 \u6291\u5236\u898f\u6a21\u5c0e\u5411\uff0c\u7d9c\u5408\u8003\u616e\u898f\u6a21\u3001\u50f9\u503c\u548c\u98a8\u96aa<\/p>\n

\u7d9c\u4e0a\u5206\u6790\uff0c\u65b0\u4fdd\u96aa\u5408\u540c\u6e96\u5247\u8981\u6c42\u4fdd\u8cbb\u6536\u5165\u5206\u671f\u78ba\u8a8d\u4e26\u5254\u9664\u6295\u8cc7\u6210\u5206\uff0c\u5c07\u5c0e\u81f4\u58fd\u96aa\u516c\u53f8\u7684\u6536\u5165\u51fa\u73fe\u8f03\u5927\u5e45\u5ea6\u4e0b\u964d\uff0c\u5408\u7406\u64e0\u51fa\u4e86\u4fdd\u8cbb\u6536\u5165\u4e2d\u542b\u6709\u7684\u8f03\u5927\u300c\u6c34\u5206\u300d\uff0c\u4ee5\u5f80\u76f2\u76ee\u64f4\u5f35\u898f\u6a21\u7684\u7d93\u71df\u5c0e\u5411\u5c07\u6709\u6548\u88ab\u6291\u5236\uff0c\u4fdd\u8cbb\u898f\u6a21\u7684\u5927\u5c0f\u53ef\u4ee5\u9ad4\u73fe\u516c\u53f8\u7684\u92b7\u552e\u80fd\u529b\uff0c\u4f46\u662f\u4e0d\u80fd\u9ad4\u73fe\u76c8\u5229\u80fd\u529b\u7684\u9ad8\u4f4e\uff0c\u65b0\u6e96\u5247\u5c0d\u65bc\u5831\u8868\u7684\u300c\u66b4\u9732\u5f0f\u300d\u62ab\u9732\u8207\u5217\u793a\uff0c\u8b93\u6295\u8cc7\u8005\u80fd\u5920\u66f4\u591a\u7684\u95dc\u6ce8\u696d\u52d9\u7684\u8cea\u91cf\u548c\u76c8\u5229\u80fd\u529b\uff0c\u4e5f\u5012\u903c\u4fdd\u96aa\u516c\u53f8\u91cd\u65b0\u601d\u8003\u548c\u8abf\u6574\u5167\u90e8\u7e3e\u6548\u8003\u6838\u7ba1\u7406\u9ad4\u7cfb\u3002\u898f\u6a21\u4ee5\u5916\uff0c\u50f9\u503c\u548c\u98a8\u96aa\u4e5f\u9700\u8981\u7d9c\u5408\u8003\u616e\uff0c\u4ee5\u4fdd\u8b49\u516c\u53f8\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u52d5\u529b\u3002\u4fdd\u96aa\u516c\u53f8\u9700\u8981\u660e\u6670\u4e0d\u540c\u696d\u52d9\u7684\u89d2\u8272\u5b9a\u4f4d\uff0c\u91cd\u65b0\u805a\u7126\u53ef\u5e36\u4f86\u9577\u671f\u6536\u76ca\u7684\u4fdd\u969c\u578b\u4fdd\u96aa\u7522\u54c1\uff0c\u66f4\u52a0\u8b39\u614e\u5730\u7814\u767c\u5177\u6709\u5408\u7406\u5229\u6f64\u7387\u7684\u6295\u8cc7\u578b\u4fdd\u96aa\u7522\u54c1\uff0c\u4fc3\u9032\u696d\u52d9\u9ad8\u8cea\u91cf\u767c\u5c55\u3002\u6b64\u5916\uff0c\u5c0d\u65bc\u98a8\u96aa\uff0c\u6211\u5011\u53ef\u4ee5\u95dc\u6ce8\u300c\u98a8\u96aa\u8abf\u6574\u300d\u9805\u76ee\u4ee5\u53ca\u9644\u8868\u4e2d\u6240\u62ab\u9732\u7684\u654f\u611f\u6027\u3001\u53cd\u6620\u98a8\u96aa\u8abf\u6574\u7684\u98a8\u96aa\u5bb9\u5fcd\u5ea6\u7b49\u6307\u6a19\uff0c\u6d1e\u6089\u4fdd\u96aa\u516c\u53f8\u7684\u98a8\u96aa\u504f\u597d\uff0c\u4ee5\u66f4\u5168\u9762\u7684\u5206\u6790\u4fdd\u96aa\u516c\u53f8\u7684\u6210\u9577\u6027\u3001\u76c8\u5229\u6027\u548c\u98a8\u96aa\u3002<\/p>\n

6.\u6295\u8cc7\u8a55\u50f9\u548c\u5efa\u8b70<\/strong><\/p>\n

\u65b0\u6e96\u5247\u7684\u5be6\u65bd\u4f7f\u4fdd\u96aa\u6536\u5165\u7684\u78ba\u8a8d\u8207\u8a08\u91cf\u66f4\u52a0\u5408\u7406\uff0c\u5229\u6f64\u8207\u6536\u5165\u548c\u4fdd\u96aa\u8cac\u4efb\u5339\u914d\u5ea6\u66f4\u9ad8\uff1b\u5408\u540c\u670d\u52d9\u908a\u969b\u7684\u6efe\u52d5\u8abf\u6574\u4ee5\u53ca\u6298\u73fe\u7387\u5047\u8a2d\u8abf\u6574\u7684\u8b8a\u901a\u8655\u7406\u5e73\u6ed1\u4e86\u4fdd\u96aa\u516c\u53f8\u5229\u6f64\u7684\u6ce2\u52d5\u6027\uff0c\u4f7f\u5229\u6f64\u53ef\u4fe1\u5ea6\u66f4\u9ad8\uff1bIFRS9\u548cIFRS17\u6e96\u5247\u4e0b\u7684\u8cc7\u7522\u8ca0\u50b5\u806f\u52d5\u589e\u5f37\u4e86\u516c\u53f8\u8cc7\u7522\u8ca0\u50b5\u5339\u914d\u5ea6\u548c\u9032\u884c\u8cc7\u8ca0\u7ba1\u7406\u7684\u52d5\u529b\uff1b\u5831\u8868\u62ab\u9732\u8207\u5217\u793a\u7684\u8abf\u6574\u6253\u958b\u4e86\u4fdd\u96aa\u516c\u53f8\u795e\u79d8\u7684\u300c\u9ed1\u5323\u5b50\u300d\uff0c\u4f7f\u6295\u8cc7\u8005\u901a\u904e\u5831\u8868\u5c0d\u516c\u53f8\u696d\u52d9\u8cea\u91cf\u9032\u884c\u5206\u6790\u7684\u53ef\u884c\u6027\u66f4\u9ad8\u3002\u6574\u9ad4\u770b\u65b0\u6e96\u5247\u7684\u5be6\u65bd\u5c07\u4fc3\u9032\u4fdd\u96aa\u884c\u696d\u9ad8\u8cea\u91cf\u767c\u5c55\uff0c\u771f\u6b63\u9ad4\u73fe\u300c\u4fdd\u96aa\u59d3\u4fdd\u300d\u7684\u4fdd\u96aa\u672c\u6e90\uff0c\u4e5f\u6709\u5229\u65bc\u6211\u570b\u4fdd\u96aa\u516c\u53f8\u8207\u570b\u969b\u540c\u884c\u5c0d\u6a19\uff0c\u63d0\u5347\u6211\u570b\u4fdd\u96aa\u884c\u696d\u7684\u570b\u969b\u5f62\u8c61\u548c\u570b\u969b\u5f71\u97ff\u529b\u3002<\/p>\n

\u4f46\u662f\u65b0\u6e96\u5247\u5be6\u65bd\u7684\u8907\u96dc\u6027\u52a0\u5927\u4e86\u4fdd\u96aa\u516c\u53f8\u5728\u6210\u672c\u548c\u4eba\u624d\u4e0a\u7684\u6295\u5165\uff0c\u4eba\u624d\u5132\u5099\u8c50\u5bcc\u3001\u7cfb\u7d71\u7814\u767c\u80fd\u529b\u66f4\u5f37\u7684\u5927\u578b\u4fdd\u96aa\u516c\u53f8\u627f\u53d7\u80fd\u529b\u66f4\u5f37\uff1b\u5f9e\u76ee\u524d\u5be6\u65bd\u9032\u5ea6\u4f86\u770b\uff0c\u4e2d\u570b\u5e73\u5b89\u3001\u53cb\u90a6\u4fdd\u96aa\u3001\u4e2d\u570b\u592a\u4fdd\u8d70\u5728\u884c\u696d\u524d\u5217\uff0c\u76f8\u8f03\u5176\u4ed6\u516c\u53f8\u61c9\u5c0d\u8b8a\u5316\u7684\u6e96\u5099\u66f4\u52a0\u5145\u8db3\uff0c\u4e14\u5e73\u5b89\u5df2\u7d93\u57282018\u5e74\u7387\u5148\u5be6\u65bd\u4e86IFRS9\uff0c\u5728\u8cc7\u7522\u8ca0\u50b5\u806f\u52d5\u7ba1\u7406\u4e0a\u53ef\u80fd\u66f4\u5148\u9032\u3002\u4e09\u5bb6\u516c\u53f8\u7684\u4fdd\u96aa\u696d\u52d9\u5177\u6709\u8f03\u5f37\u7684\u76c8\u5229\u80fd\u529b\uff0c\u4e14\u8ca0\u50b5\u4e45\u671f\u8f03\u9577\uff0c\u4fdd\u8b49\u4e86\u76c8\u5229\u7684\u53ef\u6301\u7e8c\u6027\u3002\u7e7c\u7e8c\u63a8\u85a6\u53cb\u90a6\u4fdd\u96aa\u3001\u4e2d\u570b\u5e73\u5b89\u3001\u4e2d\u570b\u592a\u4fdd\uff0c\u7576\u524d\u80a1\u50f9\u5c0d\u61c9\u7684PEV\u5206\u5225\u70ba1.9x\u30010.98x\u30010.68x\u3002<\/p>\n

7. \u98a8\u96aa\u63d0\u793a<\/strong><\/p>\n

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