\u3010\u5353\u8d8a\u96dc\u8a8c\uff0f\u8a79\u82b3\u66f8\uff0f\u6771\u5433\u5927\u5b78\u8ca1\u52d9\u5de5\u7a0b\u8207\u7cbe\u7b97\u6578\u5b78\u7cfb\u6559\u6388\u517c\u5546\u5b78\u9662\u526f\u9662\u9577\u30112024-02-20<\/p>\n
\u5728\u7d93\u6fdf\u5b78\u7684\u6548\u7528\u7406\u8ad6\u57fa\u790e\u4e0a\uff0c\u98a8\u96aa\u8da8\u907f\u7684\u6d88\u8cbb\u8005\u6703\u900f\u904e\u4fdd\u96aa\u6a5f\u5236\u4f86\u79fb\u8f49\u6240\u9762\u5c0d\u7684\u98a8\u96aa\uff0c\u4e26\u4e14\u9858\u610f\u4ed8\u51fa\u6bd4\u516c\u5e73\u5c0d\u50f9\u66f4\u9ad8\u7684\u4fdd\u8cbb\u4f86\u964d\u4f4e\u98a8\u96aa\u6240\u81f4\u640d\u5931\u7684\u4e0d\u78ba\u5b9a\u6027\u3002\u7136\u800c\uff0c\u70ba\u4ec0\u9ebc\u98a8\u96aa\u504f\u597d\u5448\u73fe\u4e2d\u7acb\u7684\u58fd\u96aa\u516c\u53f8\u6703\u9858\u610f\u627f\u64d4\u4fdd\u6236\u6240\u79fb\u8f49\u7684\u98a8\u96aa\u5462\uff1f<\/p>\n
\u5728\u8a55\u4f30\u662f\u5426\u627f\u64d4\u4fdd\u6236\u79fb\u8f49\u7684\u98a8\u96aa\u6642\uff0c\u58fd\u96aa\u516c\u53f8\u901a\u5e38\u6709\u591a\u9805\u8003\u91cf\uff0c\u9996\u5148\uff0c\u58fd\u96aa\u516c\u53f8\u64c1\u6709\u591a\u6a23\u5316\u7684\u4fdd\u6236\u57fa\u790e\uff0c\u610f\u5473\u8457\u4fdd\u96aa\u516c\u53f8\u53ef\u4ee5\u900f\u904e\u627f\u64d4\u4e0d\u540c\u7684\u98a8\u96aa\u4f86\u9054\u5230\u98a8\u96aa\u5206\u6563\u7684\u76ee\u6a19\uff0c\u4e5f\u56e0\u6b64\u4fdd\u96aa\u516c\u53f8\u6574\u9ad4\u627f\u64d4\u7684\u98a8\u96aa\u4e26\u4e0d\u9ad8\uff1b\u5176\u6b21\uff0c\u58fd\u96aa\u516c\u53f8\u662f\u4ee5\u8cfa\u53d6\u9577\u671f\u5229\u76ca\u70ba\u76ee\u6a19\uff0c\u4e26\u900f\u904e\u7a69\u5b9a\u7684\u4fdd\u8cbb\u6536\u5165\u4f86\u5275\u9020\u76c8\u5229\u7684\u6a5f\u6703\uff1b\u7b2c\u4e09\uff0c\u58fd\u96aa\u5408\u7d04\u901a\u5e38\u6703\u8a02\u6709\u53d6\u6d88\u5408\u7d04\u7684\u689d\u6b3e\uff0c\u9019\u4e9b\u689d\u6b3e\u6703\u8981\u6c42\u4fdd\u6236\u65bc\u63d0\u524d\u89e3\u7d04\u6642\u652f\u4ed8\u8cbb\u7528\uff0c\u56e0\u6b64\u4fdd\u6236\u6d41\u5931\u7684\u60c5\u6cc1\u4e0d\u81f3\u65bc\u592a\u56b4\u91cd\uff1b\u6700\u5f8c\uff0c\u4fdd\u96aa\u5e02\u5834\u57fa\u672c\u4e0a\u5df2\u7d93\u662f\u5b8c\u5168\u7af6\u722d\u5e02\u5834\uff0c\u82e5\u4e00\u5bb6\u4fdd\u96aa\u516c\u53f8\u4e0d\u9858\u610f\u63a5\u53d7\u4fdd\u6236\u79fb\u8f49\u98a8\u96aa\uff0c\u5247\u53ef\u80fd\u6703\u5931\u53bb\u696d\u52d9\u6a5f\u6703\uff0c\u58fd\u96aa\u516c\u53f8\u901a\u5e38\u6703\u900f\u904e\u5546\u54c1\u8abf\u6574\u4f86\u722d\u53d6\u65b0\u5ba2\u6236\u7684\u8a8d\u540c\u53ca\u7dad\u7e6b\u65e2\u6709\u5ba2\u6236\u3002\u7e3d\u6b78\u4f86\u8aaa\uff0c\u4fdd\u96aa\u4eba\u9858\u610f\u627f\u64d4\u5ba2\u6236\u79fb\u8f49\u7684\u98a8\u96aa\uff0c\u662f\u56e0\u70ba\u98a8\u96aa\u627f\u64d4\u53ef\u4ee5\u70ba\u80a1\u6771\u5e36\u4f86\u300c\u6b7b\u5dee\u76ca\u300d\u3001\u300c\u5229\u5dee\u76ca\u300d\u53ca\u300c\u8cbb\u5dee\u76ca\u300d\uff0c\u4e09\u8005\u4e5f\u88ab\u7a31\u70ba\u4fdd\u96aa\u696d\u7684\u4e09\u500b\u5229\u6f64\u4f86\u6e90\u3002<\/p>\n
\u58fd\u96aa\u5546\u54c1\u7684\u5229\u6f64\u662f\u671f\u5f85\u503c \u5efa\u7acb\u5728\u7cbe\u7b97\u8207\u6295\u8cc7\u5047\u8a2d\u4e0a<\/strong><\/p>\n \u627f\u64d4\u98a8\u96aa\u6240\u7522\u751f\u7684\u5229\u6f64\u4e26\u975e\u767e\u5206\u767e\u53ef\u4ee5\u8cfa\u5230\u7684\u9322\u3002\u6aa2\u8996\u58fd\u96aa\u516c\u53f8\u958b\u767c\u5546\u54c1\u7684\u5229\u6f64\u5206\u6790\u6a94\uff0c\u6211\u5011\u53ef\u4ee5\u767c\u73fe\u58fd\u96aa\u516c\u53f8\u901a\u5e38\u900f\u904e\u908a\u969b\u5229\u6f64\uff08Profit Margin, \u5373\u6de8\u5229\u73fe\u503c\u7e3d\u548c\u5c0d\u4fdd\u8cbb\u73fe\u503c\u7e3d\u5408\u7684\u6bd4\u7387\uff09\u4f5c\u70ba\u5229\u6f64\u6307\u6a19\u3002\u5018\u82e5\u67d0\u5546\u54c1\u7684\u908a\u969b\u5229\u6f64\u9ad8\u65bc\u6240\u8a2d\u5b9a\u7684\u6c34\u6e96\uff0c\u5247\u4fdd\u96aa\u516c\u53f8\u6703\u518d\u9032\u4e00\u6b65\u8a55\u4f30\u300c\u640d\u76ca\u5e73\u8861\u7684\u696d\u52d9\u4ef6\u6578\u300d\u3001\u300c\u6de8\u5229\u73fe\u503c\u5c0d\u9996\u5e74\u5ea6\u4fdd\u8cbb\u6536\u5165\u7684\u6bd4\u7387\u300d\u53ca\u300c\u6de8\u5229\u7684\u672a\u4f86\u503c\u7e3d\u5408\u300d\u3002\u7121\u8ad6\u662f\u54ea\u4e00\u500b\u5229\u6f64\u6307\u6a19\uff0c\u8a08\u7b97\u6642\u90fd\u5fc5\u9808\u5c0d\u4fdd\u96aa\u516c\u53f8\u8cc7\u7522\u9762\u8207\u8ca0\u50b5\u9762\u505a\u5408\u7406\u7684\u5047\u8a2d\u3002<\/p>\n \u8cc7\u7522\u9762\u5047\u8a2d\u6d89\u53ca\u7684\u9805\u76ee\u5341\u5206\u5ee3\u6cdb\uff0c\u5305\u542b\u5404\u5e74\u5ea6\u65b0\u9322\u914d\u7f6e\u8cc7\u7522\u9805\u76ee\u7684\u6bd4\u4f8b\uff08\u4f8b\u5982\uff1a\u80a1\u7968\u4e94\uff05\u3001\u50b5\u5238\u4e5d\u4e94\uff05\uff09\u3001\u8cc7\u7522\u7684\u8a55\u50f9\u65b9\u6cd5\uff08\u63a1\u7528\u516c\u5141\u50f9\u503c\u6216\u6524\u92b7\u6210\u672c\uff09\u3001\u9055\u7d04\u6210\u672c\uff08\u50b5\u5238\u9055\u7d04\u7387\u8207\u9055\u7d04\u5f8c\u7684\u56de\u6536\u6bd4\u7387\uff09\u3001\u907f\u96aa\u6210\u672c\uff08\u5916\u532f\u50f9\u683c\u8b8a\u52d5\u6e96\u5099\u91d1\u63d0\u5b58\u6210\u672c\u3001\u56fa\u5b9a\u907f\u96aa\u6210\u672c\u7387\u53ca\u52d5\u614b\u907f\u96aa\u6210\u672c\u7387\uff09\u3001\u50b5\u5238\u8d16\u56de\u5047\u8a2d\u3001\u6295\u8cc7\u7b56\u7565\u5047\u8a2d\u3001\u6a21\u578b\u5167\u501f\u8cb8\u5047\u8a2d\u3001\u8cc7\u7522\u5230\u671f\u524d\u53ca\u8cc7\u7522\u5e02\u50f9\u4e0b\u8dcc\u6642\u7684\u8cb7\u8ce3\u7b56\u7565\u7b49\u3002\u540c\u6a23\u5730\uff0c\u8ca0\u50b5\u9762\u4e5f\u5fc5\u9808\u8003\u616e\u4e00\u822c\u58fd\u96aa\u5546\u54c1\u7684\u89e3\u7d04\u7387\u53ca\u5229\u7387\u8b8a\u52d5\u578b\u58fd\u96aa\u5546\u54c1\u7684\u52d5\u614b\u89e3\u7d04\u7387\u5047\u8a2d\u3001\u5ba3\u544a\u5229\u7387\u5047\u8a2d\u3001\u901a\u8def\u50ad\u91d1\u7387\u5047\u8a2d\u3001\u6b7b\u4ea1\u7387\u53ca\u5404\u7a2e\u8cbb\u7528\u7387\u5047\u8a2d\u7b49\u3002\u7576\u6536\u5165\u9762\u8207\u652f\u51fa\u9762\u7684\u73fe\u91d1\u6d41\u91cf\u90fd\u88ab\u8a55\u4f30\u51fa\u4f86\u5f8c\uff0c\u518d\u4f9d\u4e3b\u7ba1\u6a5f\u95dc\u5c0d\u5229\u7387\u7d50\u69cb\u7684\u898f\u5b9a\u9032\u884c\u6298\u73fe\u4ee5\u8a08\u7b97\u51fa\u6de8\u5229\u7684\u73fe\u503c\uff0c\u4e5f\u56e0\u6b64\u5404\u7a2e\u5047\u8a2d\u7684\u5408\u7406\u6027\u5c07\u5f71\u97ff\u5229\u6f64\u7684\u671f\u671b\u503c\u3002<\/p>\n \u63a5\u8eccIFRS17 \u6709\u52a9\u65bc\u5229\u6f64\u8cc7\u8a0a\u8868\u9054\u66f4\u52a0\u9069\u5207<\/strong><\/p>\n \u73fe\u884c\u4fdd\u96aa\u696d\u8ca1\u52d9\u5831\u544a\u6536\u5165\u4fc2\u65bc\u6536\u53d6\u7c3d\u55ae\u4fdd\u8cbb\u6642\u8a8d\u5217\uff0c\u4e26\u6263\u9664\u6e96\u5099\u91d1\u53ca\u76f8\u95dc\u8cbb\u7528\u5f8c\u8a8d\u5217\u5229\u6f64\u3002\u7531\u65bc\u4fdd\u8cbb\u4e2d\u5305\u542b\u672a\u4f86\u61c9\u8fd4\u9084\u4fdd\u6236\u7684\u5132\u84c4\u90e8\u5206\uff0c\u5728\u6536\u53d6\u6642\u7acb\u5373\u4f5c\u70ba\u516c\u53f8\u6536\u5165\uff0c\u7121\u6cd5\u5408\u7406\u53cd\u6620\u58fd\u96aa\u516c\u53f8\u901a\u904e\u63d0\u4f9b\u4fdd\u96aa\u670d\u52d9\u6240\u8cfa\u53d6\u7684\u5229\u6f64\u3002\u76ee\u524d\u7372\u5229\u7684\u8861\u91cf\u65b9\u5f0f\u5f88\u660e\u986f\u5730\u8b93\u4fdd\u96aa\u5546\u54c1\u671d\u5411\u5132\u84c4\u578b\u5546\u54c1\u767c\u5c55\uff0c\u9032\u800c\u5f71\u97ff\u4fdd\u969c\u578b\u5546\u54c1\u7684\u63a8\u5ee3\u3002<\/p>\n \u672a\u4f86\u63a5\u8ecc IFRS17\u5f8c\uff0c\u8ca1\u52d9\u5831\u544a\u4e2d\u4fdd\u96aa\u6536\u5165\u9700\u6392\u9664\u5132\u84c4\u7d44\u6210\u90e8\u5206\uff0c\u4fdd\u96aa\u6536\u5165\u7531\u9810\u671f\u4fdd\u96aa\u6210\u672c\u53ca\u5229\u6f64\uff08\u7a31\u70ba\u5408\u7d04\u670d\u52d9\u908a\u969b\uff0c\u539f\u6587\u70baContract Service Margin\uff09\u7d44\u6210\uff0c\u5408\u7d04\u670d\u52d9\u908a\u969b\u9808\u65bc\u4fdd\u96aa\u670d\u52d9\u63d0\u4f9b\u671f\u9593\u9010\u671f\u8a8d\u5217\uff0c\u6539\u8b8a\u73fe\u884c\u8ca1\u52d9\u5831\u5c0e\u8207\u5206\u6790\u57fa\u790e\u3002\u6b64\u5916\uff0c\u63a5\u8eccIFRS 17\u4e5f\u6709\u52a9\u65bc\u63d0\u9ad8\u4fdd\u96aa\u696d\u8ca1\u52d9\u8cc7\u8a0a\u4e4b\u900f\u660e\u5ea6\uff0c\u672a\u4f86\u58fd\u96aa\u696d\u640d\u76ca\u5c07\u5340\u5206\u70ba\u4fdd\u96aa\u5408\u7d04\u670d\u52d9\u640d\u76ca\u8207\u6295\u8cc7\u640d\u76ca\u5169\u90e8\u5206\uff0c\u89e3\u6c7a\u73fe\u884c\u5916\u754c\u7121\u6cd5\u77ad\u89e3\u58fd\u96aa\u516c\u53f8\u5229\u6f64\u4f86\u6e90\u53ca\u58fd\u96aa\u5546\u54c1\u4e4b\u7372\u5229\u7b49\u554f\u984c\u3002\u901a\u904e\u63ed\u9732\u58fd\u96aa\u7522\u54c1\u7684\u908a\u969b\u5229\u6f64\u7b49\u76c8\u8667\u7d44\u6210\u5167\u5bb9\u3001\u5546\u54c1\u5b9a\u50f9\u76f8\u95dc\u7684\u6210\u672c\u548c\u8cbb\u7528\u7b49\u5be6\u969b\u7d93\u71df\u7d50\u679c\uff0c\u6709\u52a9\u65bc\u63a8\u52d5\u58fd\u96aa\u7522\u54c1\u5b9a\u50f9\u7684\u5408\u7406\u5316\u3002 <\/p>\n \u4fdd\u96aa\u5546\u54c1\u5c07\u671d\u4f4e\u5132\u84c4\u7406\u8ca1\u8207\u9ad8\u4fdd\u96aa\u4fdd\u969c\u767c\u5c55<\/strong><\/p>\n \u63a5\u8eccIFRS 17\u5f8c\uff0c\u5c07\u4f7f\u58fd\u96aa\u696d\u8005\u767c\u5c55\u66f4\u80fd\u5e73\u8861\u4fdd\u6236\u4fdd\u969c\u9700\u6c42\u53ca\u516c\u53f8\u98a8\u96aa\u7ba1\u7406\u80fd\u529b\u4e4b\u5546\u54c1\uff0c\u9032\u800c\u843d\u5be6\u4fdd\u96aa\u4fdd\u969c\u4e4b\u670d\u52d9\u3002\u58fd\u96aa\u696d\u904e\u53bb\u4ee5\u92b7\u552e\u9ad8\u5132\u84c4\u6027\u8cea\u4e4b\u4fdd\u96aa\u5546\u54c1\u70ba\u4e3b\uff0c\u5728\u4f4e\u5229\u7387\u74b0\u5883\u4e0b\u5177\u6709\u5229\u7387\u4fdd\u8b49\u4e4b\u5546\u54c1\u5c07\u56b4\u91cd\u4e0d\u5229\u58fd\u96aa\u516c\u53f8\u9577\u671f\u7d93\u71df\u4e26\u5f71\u97ff\u6e05\u511f\u80fd\u529b\u3002\u91d1\u7ba1\u6703\u70ba\u5f15\u5c0e\u696d\u8005\u8abf\u6574\u5546\u54c1\u7d50\u69cb\u671d\u5411\u63d0\u9ad8\u4fdd\u969c\u53ca\u964d\u4f4e\u5132\u84c4\u6bd4\u91cd\u65b9\u5411\u767c\u5c55\uff0c\u8981\u6c42\u672a\u4f86\u92b7\u552e\u4fdd\u96aa\u5546\u54c1\u4e4b\u5408\u7d04\u670d\u52d9\u908a\u969b\u9808\u5927\u65bc\u96f6\u4ee5\u907f\u514d\u92b7\u552e\u8667\u640d\u6027\u4fdd\u96aa\u5408\u7d04\uff0c\u4e26\u9f13\u52f5\u696d\u8005\u591a\u92b7\u552e\u4fdd\u969c\u578b\u7b49\u5229\u7387\u654f\u611f\u5ea6\u8f03\u4f4e\u4e4b\u4fdd\u96aa\u5546\u54c1\uff0c\u4ee5\u63d0\u4f9b\u4fdd\u6236\u6240\u9700\u4e4b\u4fdd\u96aa\u4fdd\u969c\u3002 <\/p>\n \u58fd\u96aa\u5546\u54c1\u92b7\u552e\u7b56\u7565\u2500 From Top Line to Bottom Line<\/strong><\/p>\n \u5728\u58fd\u96aa\u696d\u9010\u6f38\u9069\u61c9IFRS 17\u5f8c\uff0c\u5176\u7522\u54c1\u92b7\u552e\u7b56\u7565\u5c07\u5f9e\u8ffd\u6c42\u4fdd\u8cbb\u6536\u5165\u8f49\u8b8a\u70ba\u8ffd\u6c42\u7a69\u5b9a\u7684\u5229\u6f64\u3002\u300cFrom Top Line to Bottom Line\u300d\u7684\u7b56\u7565\u610f\u5473\u8457\u4fdd\u96aa\u516c\u53f8\u4e0d\u80fd\u518d\u8ffd\u6c42\u92b7\u552e\u984d\u7684\u589e\u9577\uff08Top Line\uff09\uff0c\u800c\u662f\u66f4\u52a0\u6ce8\u91cd\u5229\u6f64\u7684\u54c1\u8cea\u548c\u6301\u7e8c\u6027\uff08Bottom 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