{"id":3985,"date":"2025-04-16T19:01:19","date_gmt":"2025-04-16T11:01:19","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=3985"},"modified":"2025-08-14T14:02:45","modified_gmt":"2025-08-14T06:02:45","slug":"%e3%80%88%e4%b8%ad%e8%8f%af%e4%bf%a1%e8%a9%95%e5%b1%95%e6%9c%9b%e3%80%892026%e6%8e%a5%e8%bb%8c-%e5%8f%b0%e7%81%a3%e5%a3%bd%e9%9a%aa%e6%a5%ad%e9%9d%a2%e8%87%a8%e8%b3%87%e6%9c%ac%e9%9f%8c%e6%80%a7","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e3%80%88%e4%b8%ad%e8%8f%af%e4%bf%a1%e8%a9%95%e5%b1%95%e6%9c%9b%e3%80%892026%e6%8e%a5%e8%bb%8c-%e5%8f%b0%e7%81%a3%e5%a3%bd%e9%9a%aa%e6%a5%ad%e9%9d%a2%e8%87%a8%e8%b3%87%e6%9c%ac%e9%9f%8c%e6%80%a7\/","title":{"rendered":"\u3008\u4e2d\u83ef\u4fe1\u8a55\u5c55\u671b\u30092026\u63a5\u8ecc \u53f0\u7063\u58fd\u96aa\u696d\u9762\u81e8\u8cc7\u672c\u97cc\u6027\u8003\u9a57 \u5916\u532f\u66b4\u96aa\u4ecd\u5c45\u9ad8\u4f4d"},"content":{"rendered":"

\u3010\u9245\u4ea8\u7db2\uff0f\u8a18\u8005 \u9673\u4e8e\u6674\uff0f\u53f0\u5317\u30112025-04-16<\/p>\n

\u53f0\u7063\u4fdd\u96aa\u696d\u8005\u5c07\u65bc 2026 \u5e74\u63a1\u7528\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247 (IFRS 17) \u53ca\u4fdd\u96aa\u696d\u65b0\u4e00\u4ee3\u6e05\u511f\u80fd\u529b\u5236\u5ea6 (TW-ICS)\u3002\u4e2d\u83ef\u4fe1\u8a55\u8a8d\u70ba\uff0c\u65b0\u7684\u6703\u8a08\u6e96\u5247\u8207\u6cd5\u5b9a\u8cc7\u672c\u5236\u5ea6\u5c07\u5c0d\u53f0\u7063\u58fd\u96aa\u516c\u53f8\u5f62\u6210\u8003\u9a57\uff0c\u70ba\u80fd\u56e0\u61c9\u81ea\u660e\u5e74\u8d77\u5be6\u65bd\u66f4\u70ba\u56b4\u683c\u7684\u6703\u8a08\u8207\u6cd5\u5b9a\u8cc7\u672c\u67b6\u69cb\uff0c\u53f0\u7063\u58fd\u96aa\u516c\u53f8\u9700\u8981\u8b39\u614e\u7ba1\u7406\u5176\u8cc7\u672c\u7a69\u5b9a\u6027\u4ee5\u53ca\u8cc7\u7522\u8207\u8ca0\u50b5\u932f\u914d\u98a8\u96aa\u3002\u5916\u532f\u98a8\u96aa\u96aa\u66dd\u96aa\u65b9\u9762\uff0c\u9810\u4f30 2025 \u5e74\u5c07\u7dad\u6301\u5728\u6b77\u53f2\u9ad8\u4f4d\uff0c\u8207 2024 \u5e74\u7684\u6c34\u4f4d\u76f8\u6bd4\u61c9\u4e0d\u6703\u6709\u91cd\u5927\u504f\u96e2\u3002<\/p>\n

\u58fd\u96aa\u516c\u53f8\u8fd1\u5e74\u76e1\u53ef\u80fd\u4fdd\u7559\u591a\u6578\u8cc7\u672c\u4ee5\u929c\u63a5\u8f03\u56b4\u683c\u7684\u65b0\u4e00\u4ee3\u6e05\u511f\u80fd\u529b\u5236\u5ea6\uff0c\u8209\u4f8b\u4f86\u8aaa\uff0c\u58fd\u96aa\u696d\u8005\u4f9d\u7167\u4e3b\u7ba1\u6a5f\u95dc\u7684\u6307\u5c0e\u539f\u5247\uff0c\u5c07\u6210\u9577\u7387\u964d\u81f3\u4f4e\u65bc\u524d\u5e7e\u5e74\u7684\u6c34\u6e96\uff0c\u540c\u6642\u8a2d\u7acb\u9ad8\u98a8\u96aa\u6295\u8cc7\u4e0a\u9650\uff0c\u4e26\u9650\u5236\u76c8\u9918\u5206\u914d\u3002<\/p>\n

\u540c\u6642\u5728\u4e3b\u7ba1\u6a5f\u95dc\u5f15\u5c0e\u4e0b\uff0c\u696d\u8005\u5c0d\u58fd\u96aa\u5546\u54c1\u7d50\u69cb\u9032\u884c\u6301\u7e8c\u6539\u9769\uff0c\u4ee5\u50f9\u503c\u70ba\u5c0e\u5411\u7684\u7b56\u7565\u4e5f\u6709\u52a9\u63a8\u5347\u696d\u52d9\u50f9\u503c\u7684\u7d2f\u7a4d\u3002<\/p>\n

\u4e0d\u904e\uff0c\u8cc7\u672c\u6c34\u6e96\u5411\u4f86\u662f\u570b\u5167\u8a31\u591a\u58fd\u96aa\u516c\u53f8\u5728\u4fe1\u7528\u7d50\u69cb\u4e2d\u76f8\u5c0d\u8f03\u5f31\u7684\u4e00\u74b0\u3002\u4e2d\u83ef\u4fe1\u8a55\u767c\u73fe\uff0c\u5728\u904e\u53bb\u80a1\u5e02\u5f37\u52c1\u7684\u672a\u5be6\u73fe\u8a55\u50f9\u6536\u76ca\u63a8\u5347\u4e0b\uff0c2023 \u5e74\u81f3 2024 \u5e74\u58fd\u96aa\u516c\u53f8\u7684\u8cc7\u672c\u7de9\u885d\u7a7a\u9593\u6709\u6240\u589e\u52a0\u3002\u4e0d\u904e\uff0c\u696d\u8005\u9762\u81e8\u7684\u8cc7\u672c\u6210\u9577\u6311\u6230\u53ef\u80fd\u5347\u9ad8\u3002<\/p>\n

\u4e2d\u83ef\u4fe1\u8a55\u6307\u51fa\uff0c\u58fd\u96aa\u516c\u53f8\u7684\u76c8\u9918\u9ad8\u5ea6\u4f9d\u8cf4\u8cc7\u672c\u5229\u5f97\uff0c\u4f7f\u5176\u80a1\u6771\u6b0a\u76ca\u8b8a\u52d5\u8207\u80a1\u7968\u6295\u8cc7\u7684\u672a\u5be6\u73fe\u8a55\u50f9\u5229\u5f97\u8b8a\u5316\u9023\u52d5\u6027\u9ad8\u3002\u9019\u7a2e\u4f9d\u8cf4\u4fc3\u4f7f\u58fd\u96aa\u516c\u53f8\u63d0\u9ad8\u5c0d\u80a1\u7968\u7684\u66dd\u96aa\u90e8\u4f4d\uff0c\u537b\u53ef\u80fd\u56e0\u6b64\u9700\u8981\u66f4\u591a\u7684\u8cc7\u672c\u3002\u518d\u8005\uff0c\u5728\u6295\u8cc7\u5e02\u5834\u689d\u4ef6\u4e0d\u5229\u7684\u60c5\u6cc1\u4e0b\uff0c\u5c0d\u80a1\u7968\u5e02\u5834\u7684\u4f9d\u8cf4\u6050\u5c0e\u81f4\u7372\u5229\u8207\u8cc7\u672c\u7565\u70ba\u4e0b\u6ed1\u3002<\/p>\n

\u4e2d\u83ef\u4fe1\u8a55\u8868\u793a\uff0c2024 \u5e74\u5916\u532f\u50f9\u683c\u8b8a\u52d5\u6e96\u5099\u91d1\u56e0\u826f\u597d\u7684\u532f\u514c\u6536\u76ca\u800c\u4f7f\u5176\u6709\u6240\u589e\u9577\uff0c\u9019\u7a2e\u589e\u9577\u5728\u4e00\u5b9a\u7a0b\u5ea6\u4e0a\u5e6b\u52a9\u7a69\u5b9a\u4e86\u5916\u532f\u98a8\u96aa\u66b4\u96aa\uff0c\u5373\u4f7f\u8a31\u591a\u58fd\u96aa\u516c\u53f8\u5728\u540c\u671f\u9593\u4e9b\u8a31\u4e0b\u8abf\u907f\u96aa\u6bd4\u4f8b\u3002 <\/p>\n

\u5916\u532f\u98a8\u96aa\u6bd4\u7387\u8861\u91cf\u7684\u662f\u58fd\u96aa\u696d\u76f8\u5c0d\u65bc\u5176\u8cc7\u7522\u8ca0\u50b5\u8868\u7e3d\u8cc7\u7522\u7684\u5916\u532f\u66dd\u96aa\u6c34\u6e96\uff0c\u5176\u4e2d\u4ea6\u5c07\u4e2d\u83ef\u4fe1\u8a55\u91dd\u5c0d\u58fd\u96aa\u516c\u53f8\u5916\u532f\u50f9\u683c\u8b8a\u52d5\u6e96\u5099\u91d1\u4f30\u8a08\u53ef\u80fd\u7522\u751f\u7684\u62b5\u92b7\u6548\u61c9\u7d0d\u5165\u8003\u91cf\u3002 <\/p>\n

\u58fd\u96aa\u516c\u53f8\u85c9\u7531\u5916\u532f\u50f9\u683c\u8b8a\u52d5\u6e96\u5099\u91d1\u4f86\u62b5\u79a6\u5916\u532f\u6ce2\u52d5\u5e36\u4f86\u7684\u501a\u8cf4\uff0c\u8fd1\u5e74\u6709\u589e\u52a0\u8da8\u52e2\u3002\u4fdd\u96aa\u5c40 2024 \u5e74 8 \u6708\u4e0a\u8def\u7684\u5916\u532f\u8b8a\u52d5\u50f9\u683c\u6e96\u5099\u91d1\u65b0\u5236\uff0c\u53ef\u6709\u52a9\u696d\u8005\u8f03\u5feb\u901f\u7d2f\u7a4d\u6e96\u5099\u91d1\uff0c\u4f46\u4e5f\u6709\u53ef\u80fd\u5728\u532f\u7387\u8b8a\u52d5\u4e0d\u5229\u60c5\u52e2\u4e0b\u8f03\u820a\u5236\u6c96\u6e1b\u66f4\u5feb\u3002\u56e0\u6b64\uff0c\u5e7e\u5bb6\u5927\u578b\u58fd\u96aa\u516c\u53f8\u4ecd\u5728\u89c0\u671b\u532f\u7387\u72c0\u6cc1\uff0c\u4e5f\u4e0d\u6392\u9664\u7b49\u5230\u6b63\u5f0f\u63a5\u8ecc\u518d\u4f86\u7533\u8acb\u65b0\u5236\u3002<\/p>\n

\u63a5\u8ecc\u5f8c\uff0c\u63ed\u9732\u7a0b\u5ea6\u63d0\u9ad8\uff0c\u58fd\u96aa\u516c\u53f8\u53ef\u80fd\u6703\u56e0\u80a1\u6771\u5c0b\u6c42\u5831\u916c\u7387\u800c\u9762\u81e8\u66f4\u5927\u58d3\u529b\uff0c\u5c24\u5176\u662f\u7576\u696d\u8005\u5c0d\u65bc\u9054\u5230\u6cd5\u5b9a\u8cc7\u672c\u6c34\u6e96\u7684\u4fe1\u5fc3\u6f38\u589e\u4e4b\u969b\u3002<\/p>\n

\u591a\u5e74\u4f86\uff0c\u8a31\u591a\u58fd\u96aa\u516c\u53f8\u5df2\u7d93\u505c\u6b62\u5b9a\u671f\u652f\u4ed8\u80a1\u606f\uff0c\u9019\u53cd\u6620\u51fa\u4fdd\u96aa\u696d\u5728\u4fdd\u7559\u8cc7\u672c\u4e0a\u7684\u8b39\u614e\u614b\u5ea6\u3002\u4e0d\u904e\uff0c\u4e00\u65e6\u53ef\u5206\u914d\u76c8\u9918\u7684\u63ed\u9732\u7a0b\u5ea6\u63d0\u9ad8\uff0c\u4fdd\u96aa\u516c\u53f8\u53ef\u80fd\u5c07\u9762\u81e8\u80a1\u6771\u8981\u6c42\u63d0\u9ad8\u80a1\u5229\u7684\u60c5\u5f62\uff1b\u5728\u65b0\u7684\u6703\u8a08\u67b6\u69cb\u4e0b\uff0c\u53ef\u5206\u914d\u76c8\u9918\u7684\u63ed\u9732\u7a0b\u5ea6\u5c07\u6709\u6240\u589e\u52a0\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u3010\u9245\u4ea8\u7db2\uff0f\u8a18\u8005 \u9673\u4e8e\u6674\uff0f\u53f0\u5317\u30112025-04-16 \u53f0\u7063\u4fdd\u96aa\u696d\u8005\u5c07\u65bc 2026 \u5e74\u63a1\u7528\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247 (IF… Read More »\u3008\u4e2d\u83ef\u4fe1\u8a55\u5c55\u671b\u30092026\u63a5\u8ecc \u53f0\u7063\u58fd\u96aa\u696d\u9762\u81e8\u8cc7\u672c\u97cc\u6027\u8003\u9a57 \u5916\u532f\u66b4\u96aa\u4ecd\u5c45\u9ad8\u4f4d<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"off","neve_meta_content_width":70,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,2],"tags":[],"class_list":["post-3985","post","type-post","status-publish","format-standard","hentry","category-taiwan","category-news"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/3985","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/comments?post=3985"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/3985\/revisions"}],"predecessor-version":[{"id":3986,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/3985\/revisions\/3986"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=3985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=3985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=3985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}