\u3010\u4fe1\u50b3\u5a92\uff0f\u8449\u4f73\u83ef\u30112020-11=26<\/p>\n
\u70ba\u4e86\u8b93\u4fdd\u96aa\u696d\u8ca1\u5831\u5728\u570b\u969b\u4e0a\u66f4\u5177\u6709\u6bd4\u8f03\u6027\u4ee5\u53ca\u900f\u660e\u5ea6\uff0c\u4fdd\u96aa\u696d\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703 \uff08IASB\uff09\u65e5\u524d\u767c\u5e03\uff0c\u570b\u969b\u6703\u8a08\u6e96\u524717\u865f\u516c\u5831\uff08IFRS 17\uff09\u570b\u969b\u63a5\u8ecc\u6642\u9593\u5ef6\u5f8c\u4e00\u5e74\u81f32023\u5e741\u6708\u751f\u6548\uff1b\u800c\u53f0\u7063\u7684\u63a5\u8ecc\u6642\u9593\u5247\u662f\u6bd4\u570b\u969b\u5be6\u65bd\u665a3\u5e74\uff0c\u9810\u8a08\u5c07\u57282026 \u5e74\u6b63\u5f0f\u9069\u7528IFRS17\uff0c\u582a\u7a31\u662f\u4fdd\u96aa\u696d\u8ca1\u52d9\u5831\u8868\u6240\u9762\u81e8\u7684\u4e00\u5927\u8b8a\u9769\u3002<\/p>\n
\u5916\u754c\u4e00\u958b\u59cb\u5247\u662f\u5c07\u5b83\u5f62\u5bb9\u6210\u662f\u300c\u9b54\u738b\u7d1a\u300d\u7684\u570b\u969b\u6703\u8a08\u6e96\u5247\uff0c\u7a76\u7adf\u70ba\u4f55\u8b93\u53f0\u7063\u4fdd\u96aa\u696d\u500b\u500b\u90fd\u5982\u81e8\u5927\u6575\uff1f<\/p>\n
\u653f\u6cbb\u5927\u5b78\u98a8\u96aa\u7ba1\u7406\u8207\u4fdd\u96aa\u5b78\u7cfb\u7cfb\u4e3b\u4efb\u5f6d\u91d1\u9686\u63a5\u53d7\u300a\u4fe1\u50b3\u5a92\u300b\u5c08\u8a2a\u6642\u5148\u662f\u6b78\u7d0d\uff0c\u4fdd\u96aa\u516c\u53f8\u672a\u4f86\u63a5\u8eccIFRS 17\u5c0d\u65bc\u7d55\u5927\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u7684\u885d\u64ca\u5728\u65bc\uff0c\u4fdd\u55ae\u300c\u5229\u5dee\u640d\u300d\u5c07\u5168\u90fd\u9732\uff1b\u5176\u6b21\u662f\uff0c\u4fdd\u96aa\u516c\u53f8\u5fc5\u9808\u82b1\u8cbb\u7684\u4fdd\u96aa\u7cbe\u7b97\u7cfb\u7d71\u5347\u7d1a\u3001\u65b0\u8cc7\u8a0a\u7cfb\u7d71\u7684\u5efa\u7f6e\u8207\u5c0e\u5165\u8cbb\u7528\u3001\u4eba\u54e1\u7684\u6559\u80b2\u8a13\u7df4\u7b49\u6210\u672c\uff0c\u5927\u578b\u4fdd\u96aa\u516c\u53f8\u52d5\u8f12\u5f97\u82b1\u4e0a\u597d\u5e7e\u5104\u5143\u3002<\/p>\n
\u4f46\u5fc5\u9808\u8981\u63d0\u7684\u662f\uff0c\u4fdd\u96aa\u516c\u53f8\u63a5\u8eccIFRS 17\u5f8c\uff0c\u53ef\u9810\u671f\u672a\u4f86\u4fdd\u96aa\u696d\u5728\u8cc7\u672c\u8207\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\u5c07\u6703\u66f4\u6709\u6548\u7387\uff0c\u4e5f\u9810\u671f\u53ef\u63d0\u5347\u8cc7\u8a0a\u900f\u660e\u5ea6\u3001\u589e\u52a0\u5065\u5168\u5e02\u5834\u5ea6\u4ee5\u53ca\u63d0\u5347\u7d93\u71df\u54c1\u8cea\uff0c\u300c\u56e0\u70ba\u73fe\u5728\u4fdd\u96aa\u696d\u7684\u6703\u8a08\u5236\u5ea6\u78ba\u5be6\u5b58\u6709\u554f\u984c\u3002\u300d<\/p>\n
IFRS 17\u8ca1\u5831\u63d0\u5347\u300c\u53ef\u6bd4\u8f03\u6027\u300d\u8207\u300c\u7d93\u71df\u8cc7\u8a0a\u900f\u660e\u5ea6\u300d<\/strong><\/p>\n \u5f6d\u91d1\u9686\u5247\u5f62\u5bb9\uff0c\u4fdd\u96aa\u696d\u63a5\u8eccIFRS 17\u5c31\u597d\u50cf\u662f\u6539\u8b8a\u4e00\u5957\u8861\u91cf\u5065\u5eb7\u7684\u6307\u6a19\uff0c\u4ee5\u4fdd\u96aa\u516c\u53f8\u7684\u73fe\u6cc1\u3001\u9ad4\u8cea\u800c\u8a00\uff0c\u4e0d\u6703\u56e0\u70ba\u6703\u8a08\u5236\u5ea6\u7684\u6539\u8b8a\u800c\u6539\u8b8a\u4e00\u5bb6\u4fdd\u96aa\u516c\u53f8\u7684\u9ad4\u8cea\uff0c\u4f46\u662f\u63a5\u4e0b\u4f86\u5728\u300c\u5065\u5eb7\u6307\u6a19\u300d\u8abf\u6574\u904e\u4e4b\u5f8c\uff0c\u4fdd\u96aa\u696d\u82e5\u8981\u8ffd\u6c42\u300c\u5065\u5eb7\u300d\uff0c\u5c31\u5fc5\u9808\u6309\u7167\u6a19\u6e96\u4f86\u6539\u8b8a\u884c\u70ba\uff0c\u81ea\u7136\u5c31\u6703\u958b\u59cb\u8abf\u6574\u9ad4\u8cea\u3002<\/p>\n \u5f6d\u91d1\u9686\u5766\u8a00\uff0c\u50b3\u7d71\u7684\u8ca1\u52d9\u6703\u8a08\u6e96\u5247\u4e3b\u8981\u662f\u91dd\u5c0d\u8cb7\u8ce3\u696d\u3001\u88fd\u9020\u696d\u9019\u5169\u500b\u6700\u5178\u578b\u884c\u696d\u7684\u89d2\u5ea6\u51fa\u767c\uff0c\u96a8\u8457\u884c\u696d\u4e2d\u6709\u8d8a\u4f86\u8d8a\u591a\u7684\u7279\u6b8a\u6027\uff0c\u5373\u4fbf\u662f\u8cb7\u8ce3\u696d\u4e5f\u6709\u5927\u5c0f\u4e4b\u5206\u3001\u4e0d\u540c\u570b\u5bb6\u4e4b\u5225\uff0c\u4f46\u6703\u8a08\u5236\u5ea6\u5fc5\u9808\u89e3\u6c7a\u7684\u91cd\u8981\u8ab2\u984c\u5c31\u662f\u300c\u5177\u6709\u53ef\u6bd4\u8f03\u6027\u300d\uff0c\u56e0\u6b64\u78ba\u5be6\u53ef\u80fd\u72a7\u7272\u90e8\u5206\u884c\u696d\u7684\u7368\u7279\u6027\u3002<\/p>\n \u300c\u5f9e\u4e00\u500b\u6295\u8cc7\u4eba\u7684\u89d2\u5ea6\u4f86\u8aaa\uff0c\u4ed6\u5011\u60f3\u8981\u770b\u4fdd\u96aa\u516c\u53f8\u7684\u8ca1\u52d9\u8868\u73fe\uff0c\u4f46\u4ed6\u7e3d\u89ba\u5f97\u73fe\u5728\u9019\u5957\u5831\u8868\uff0c\u6295\u8cc7\u4eba\u6c92\u8fa6\u6cd5\u770b\u61c2\uff0c\u56e0\u6b64IFRS 17\u8ca1\u6703\u5236\u5ea6\u4e5f\u5c07\u4e00\u822c\u884c\u696d\u7684\u8ca1\u5831\u6982\u5ff5\u62c9\u9032\u4f86\u3002\u300d\u5f6d\u91d1\u9686\u6307\u51fa\uff0c\u56e0\u70ba\u6295\u8cc7\u4eba\u7e3d\u662f\u5e0c\u671b\uff0c\u96d6\u7136\u7522\u696d\u5225\u4e0d\u540c\uff0c\u4f46\u81f3\u5c11\u8ca1\u5831\u7684\u57fa\u672c\u6a19\u6e96\u4e5f\u61c9\u8a72\u4e00\u81f4\u3002<\/p>\n \u5f6d\u91d1\u9686\u4e5f\u8209\u4f8b\uff0c\u5c31\u50cf\u5927\u5b78\u5165\u5b78\u8003\u8a66\uff0c\u5168\u570b\u7686\u9069\u7528\u540c\u4e00\u5957\u7504\u8a66\u6a19\u6e96\u4f86\u6c7a\u5b9a\u9304\u53d6\u8207\u5426\uff0c\u96d6\u7136\u78ba\u5be6\u6709\u4e0d\u76e1\u516c\u5e73\u4e4b\u8655\uff0c\u4f46\u70ba\u4e86\u51f8\u986f\u51fa\u300c\u53ef\u6bd4\u8f03\u6027\u300d\uff0c\u53ea\u597d\u72a7\u7272\u6389\u8003\u751f\u7684\u7368\u7279\u6027\u3002\u9019\u500b\u6982\u5ff5\u5957\u7528\u5728\u6703\u8a08\u6e96\u5247\u4e0a\uff0c\u5c31\u662f\u5e0c\u671b\u80fd\u627e\u51fa\u884c\u696d\u7576\u4e2d\u7684\u5171\u901a\u9ede\u3002<\/p>\n \u65b0\u7684\u8ca1\u5831\u63ed\u9732\uff0c\u8b93\u300c\u5229\u5dee\u640d\u300d\u6d6e\u4e0a\u6aaf\u9762<\/strong><\/p>\n \u7531\u65bc\u5168\u7403\u4e3b\u8981\u592e\u884c\u5439\u8d77\u964d\u606f\u98a8\uff0c\u5c0e\u81f4\u6240\u6709\u4fdd\u96aa\u696d\u7686\u9762\u81e8\u4f4e\u5229\u7387\u74b0\u5883\uff0c\u9762\u81e8\u300c\u5229\u5dee\u640d\u300d\u56f0\u5883\uff0c\u52a0\u4e0a\u4fdd\u96aa\u696d\u53c8\u904e\u65bc\u6295\u8cc7\u6d77\u5916\uff0c\u4e0d\u5f97\u4e0d\u627f\u64d4\u570b\u969b\u80a1\u50b5\u5e02\u5834\u6ce2\u52d5\u4ee5\u53ca\u532f\u640d\u98a8\u96aa\uff0c\u5831\u916c\u7387\u5df2\u4e0d\u5982\u4ee5\u5f80\u3002<\/p>\n \u6240\u8b02\u7684\u300c\u5229\u5dee\u640d\u300d\u662f\u6307\uff0c\u4fdd\u96aa\u516c\u53f8\u8cc7\u91d1\u904b\u7528\u7684\u5831\u916c\u7387\u4f4e\u65bc\u4fdd\u55ae\u7684\u9810\u5b9a\u5229\u7387\u800c\u9020\u6210\u640d\u5931\u3002\u65e9\u671f\u4fdd\u96aa\u516c\u53f8\u92b7\u552e\u7684\u9ad8\u5229\u4fdd\u55ae\uff0c\u9810\u5b9a\u5229\u7387\u6709\u7684\u9ad8\u90547\u30018\uff05\uff0c\u4e0d\u6599\u53f0\u7063\u5229\u7387\u4e00\u8def\u4e0b\u6ed1\u8eba\u5e73\u81f31\uff05\u4e0a\u4e0b\uff0c\u82e5\u4f9d\u7167\u73fe\u5728\u7684\u5229\u7387\u8a55\u4f30\uff0c\u5404\u58fd\u96aa\u516c\u53f8\u52e2\u5fc5\u5f97\u91cd\u65b0\u8a08\u7b97\u8ca0\u50b5\u7f3a\u53e3\u3002<\/p>\n \u800c\u570b\u969b\u6703\u8a08\u6e96\u524717\u865f\u516c\u5831\uff08IFRS 17\uff09\u6700\u5927\u7684\u7cbe\u795e\u5728\u65bc\uff0c\u5e0c\u671b\u80fd\u5920\u8207\u5176\u4ed6\u6703\u8a08\u6e96\u5247\u4e00\u81f4\uff0c\u4e5f\u5c31\u662f\u6536\u5165\u5728\u5be6\u969b\u767c\u751f\u6642\u5c31\u8a8d\u5217\u3001\u6709\u8667\u640d\u6642\u4e5f\u7acb\u5373\u8a8d\u5217\uff0c\u5e6b\u52a9\u4fdd\u96aa\u516c\u53f8\u80fd\u5920\u66f4\u516c\u5141\u5730\u8868\u9054\u8ca1\u52d9\u72c0\u6cc1\uff0c\u5c07\u5404\u7a2e\u53ef\u80fd\u7684\u5408\u7d04\u8ca0\u50b5\u300c\u771f\u5be6\u300d\u53cd\u61c9\u5728\u8ca1\u52d9\u5831\u8868\u4e0a\uff0c\u5c07\u6709\u5229\u65bc\u6295\u8cc7\u4eba\u5f97\u5230\u66f4\u900f\u660e\u7684\u8cc7\u8a0a\u63ed\u9732\uff0c\u4f5c\u70ba\u6295\u8cc7\u53c3\u8003\uff0c\u9019\u5c31\u662f\u300c\u516c\u5141\u50f9\u503c\u300d\u3002<\/p>\n \u7c21\u55ae\u4f86\u8aaa\uff0cIFRS 17\u6703\u8a08\u6e96\u5247\u5c31\u662f\u5e0c\u671b\u4fdd\u96aa\u516c\u53f8\u5c07\u6240\u6709\u7684\u8ca0\u50b5\u3001\u8cc7\u7522\u90fd\u662f\u7528\u516c\u5141\u50f9\u503c\u4f86\u8a55\u50f9\uff0c\u76ee\u7684\u5728\u65bc\uff0c\u4efb\u4f55\u4e00\u500b\u8a55\u50f9\u7684\u6642\u9593\u9ede\uff0c\u6295\u8cc7\u4eba\u90fd\u80fd\u77e5\u9053\u73fe\u5728\u9019\u5bb6\u4fdd\u96aa\u516c\u53f8\u7684\u50f9\u503c\u662f\u591a\u5c11\u3002<\/p>\n \u300c\u904e\u53bb\u4fdd\u96aa\u516c\u53f8\u6536\u4fdd\u8cbb\u53ea\u7ba1\u9762\u5b50\u4e0d\u7ba1\u88e1\u5b50\uff0c\u4f46\u65b0\u7684\u6703\u8a08\u5236\u5ea6\u4e0d\u9f13\u52f5\u9019\u7a2e\u884c\u70ba\u3002\u300d\u5f6d\u91d1\u9686\u76f4\u8a00\uff0c\u4fdd\u96aa\u696d\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703 \uff08IASB\uff09\u70ba\u4ec0\u9ebc\u7a4d\u6975\u8a0e\u8ad6IFRS 17\u52e2\u5fc5\u6709\u5176\u50f9\u503c\uff0c\u56e0\u70ba\u73fe\u5728\u4fdd\u96aa\u516c\u53f8\u7684\u8ca1\u52d9\u8868\u9054\u78ba\u5be6\u662f\u6709\u554f\u984c\u7684\uff0c\u300c\u672c\u671f\u6d44\u5229\u5275\u65b0\u9ad8\uff0c\u4f46\u6de8\u503c\u4e26\u6c92\u6709\u6b63\u9762\u53cd\u6620\uff0c\u70ba\u4ec0\u9ebc\uff1f\u56e0\u70ba\u9084\u6709\u5f88\u591a\u5be6\u8cea\u8ca0\u50b5\u672a\u88ab\u516c\u5141\u8a55\u50f9\u5728\u5167\uff0c\u6240\u4ee5\u6211\u5011\u5e38\u8aaa\uff0c\u8ca1\u5831\u672c\u8eab\u78ba\u5be6\u5931\u771f\u3002\u300d<\/p>\n \u672a\u4f86\u4fdd\u96aa\u6536\u5165\u5c07\u6703\u5927\u5e45\u6e1b\u5c11\uff0c\u4f46\u6574\u9ad4\u4f86\u8aaa\u53ef\u63d0\u5347\u7d93\u71df\u54c1\u8cea<\/strong><\/p>\n \u65e2\u7136\u5be6\u65bdIFRS17\u53ef\u4ee5\u5065\u5168\u4fdd\u96aa\u696d\u9ad4\u8cea\uff0c\u90a3\u70ba\u4f55\u53f0\u7063\u4fdd\u96aa\u696d\u8005\u5982\u6b64\u4e0d\u5b89\uff1f<\/p>\n 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