{"id":4171,"date":"2025-11-29T14:57:17","date_gmt":"2025-11-29T06:57:17","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=4171"},"modified":"2026-01-08T14:58:01","modified_gmt":"2026-01-08T06:58:01","slug":"%e5%a3%bd%e9%9a%aa%e6%a5%ad2026%e5%b9%b4%e6%8e%a5%e8%bb%8c%e6%96%b0%e5%88%b6-%e6%8b%9a%e4%bf%9d%e9%9a%9c%e5%9e%8b%e5%95%86%e5%93%81%e7%b4%af%e7%a9%8dcsm","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e5%a3%bd%e9%9a%aa%e6%a5%ad2026%e5%b9%b4%e6%8e%a5%e8%bb%8c%e6%96%b0%e5%88%b6-%e6%8b%9a%e4%bf%9d%e9%9a%9c%e5%9e%8b%e5%95%86%e5%93%81%e7%b4%af%e7%a9%8dcsm\/","title":{"rendered":"\u58fd\u96aa\u696d2026\u5e74\u63a5\u8ecc\u65b0\u5236 \u62da\u4fdd\u969c\u578b\u5546\u54c1\u7d2f\u7a4dCSM"},"content":{"rendered":"

\u3010\u4e2d\u592e\u793e\uff0f\u8a18\u8005\u8607\u601d\u4e91\uff0f\u53f0\u531729\u65e5\u96fb\u30112025-11-29<\/p>\n

\u4fdd\u96aa\u696d2026\u5e74\u5c07\u63a5\u8eccIFRS 17\uff08\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c17\u865f\u4fdd\u96aa\u5408\u7d04\uff09\u53ca\u65b0\u4e00\u4ee3\u6e05\u511f\u80fd\u529b\u5236\u5ea6\uff08TW-ICS\uff09\uff0c\u5404\u5bb6\u58fd\u96aa\u696d\u8005\u7a4d\u6975\u63a8\u52d5\u4fdd\u969c\u578b\u5546\u54c1\uff0c\u529b\u62da\u7d2f\u7a4d\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08CSM\uff09\uff0c\u570b\u58fd\u4eca\u5e74\u76ee\u6a19CSM\u9054\u65b0\u53f0\u5e63700\u5104\u5143\uff0c\u5bcc\u90a6\u4eba\u58fd\u4e5f\u8a2d\u5b9a\u4eca\u5e74CSM\u7d2f\u7a4d500\u5104\u5143\uff0c\u78ba\u4fdd\u9577\u671f\u7372\u5229\u80fd\u529b\u3002<\/p>\n

\u5728IFRS 17\u4e0b\uff0c\u4fdd\u96aa\u696d\u4e0d\u6703\u5728\u92b7\u552e\u4fdd\u55ae\u6642\u8a8d\u5217\u5229\u6f64\uff0c\u800c\u662f\u5f8c\u7e8c\u63d0\u4f9b\u670d\u52d9\u6642\u624d\u9010\u6b65\u8a8d\u5217\u5230\u640d\u76ca\u8868\u4e2d\u7684\u4fdd\u96aa\u6536\u5165\uff0c\u56e0\u6b64\u6bcf\u8ce3\u51fa\u4e00\u5f35\u4fdd\u55ae\u53ef\u7d2f\u7a4d\u591a\u5c11\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08CSM\uff09\uff0c\u6210\u70ba\u5404\u5bb6\u696d\u8005\u6e96\u5099\u63a5\u8ecc\u7684\u91cd\u8981\u6307\u6a19\uff0c\u4e5f\u727d\u52d5\u4e2d\u9577\u671f\u7372\u5229\u80fd\u529b\u3002<\/p>\n

\u7c21\u55ae\u4f86\u8aaa\uff0cCSM\u53ef\u4ee5\u8996\u70ba\u696d\u8005\u8ce3\u51fa\u4e00\u5f35\u4fdd\u55ae\u9810\u671f\u672a\u4f86\u53ef\u4ee5\u5be6\u73fe\u7684\u5229\u6f64\u7e3d\u984d\uff0c\u4e0d\u540c\u985e\u578b\u4fdd\u55ae\u7d2f\u7a4dCSM\u72c0\u6cc1\u4e0d\u540c\uff0c\u5176\u4e2d\u4ee5\u4fdd\u969c\u578b\u5546\u54c1\u8ca2\u737bCSM\u8f03\u591a\uff0c\u56e0\u6b64\u6210\u70ba\u5404\u5bb6\u5fc5\u722d\u4e4b\u5730\u3002<\/p>\n

\u5bcc\u90a6\u4eba\u58fd\u8868\u793a\uff0c\u4eca\u5e74\u7acb\u4e0bCSM\u7d2f\u7a4d500\u5104\u5143\u7684\u76ee\u6a19\uff0c\u4eca\u5e74\u524d9\u6708\u5df2\u8d85\u904e400\u5104\u5143\u4ee5\u4e0a\uff0c\u6574\u9ad4\u9032\u5ea6\u7b26\u5408\u9810\u671f\uff0c\u660e\u5e74CSM\u91cb\u51fa\u5230\u640d\u76ca\u8868\u6bd4\u4f8b\uff0c\u521d\u6b65\u9810\u4f30\u70ba\u4e2d\u9ad8\u500b\u4f4d\u6578\u6bd4\u4f8b\u3002<\/p>\n

\u70ba\u9806\u5229\u63a5\u8ecc\u660e\u5e74\u65b0\u5236\uff0c\u5bcc\u90a6\u4eba\u58fd\u6307\u51fa\uff0c\u5df2\u7d93\u628aCSM\u7d0d\u5165\u901a\u8def\u91cd\u8981\u7d93\u71df\u6307\u6a19\uff0c\u5546\u54c1\u7b56\u7565\u4e5f\u805a\u7126\u5728\u63d0\u5347CSM\uff0c\u6301\u7e8c\u63a8\u52d5\u9ad8CSM\u7684\u5065\u5eb7\u53ca\u610f\u5916\u96aa\u7cfb\u5217\u5546\u54c1\uff0c\u4e26\u900f\u904e\u5546\u54c1\u642d\u914d\u5916\u6ea2\u6a5f\u5236\uff0c\u5dee\u7570\u5316\u4fdd\u8cbb\uff0c\u589e\u52a0\u8ddf\u5ba2\u6236\u9593\u7684\u9ecf\u8457\u5ea6\uff0c\u6b64\u5916\uff0c\u5206\u7d05\u53ca\u5229\u8b8a\u4fdd\u55ae\u4f5c\u70ba\u4fdd\u8cbb\u6536\u5165\u7684\u96d9\u4e3b\u8ef8\uff0c\u5bcc\u90a6\u4eba\u58fd\u805a\u7126\u5728\u9577\u5e74\u671f\u7e73\u8cbb\u7684\u9ad8\u4fdd\u969c\u578b\u58fd\u96aa\u70ba\u4e3b\uff0c\u540c\u6642\u70ba\u6e1b\u5c11\u5e63\u5225\u932f\u914d\u98a8\u96aa\uff0c\u4e3b\u63a8\u7f8e\u5143\u4fdd\u55ae\u92b7\u552e\u3002<\/p>\n

\u570b\u6cf0\u4eba\u58fd\u6307\u51fa\uff0c\u73fe\u5728\u6703\u66f4\u95dc\u5fc3CSM\uff0c\u800c\u975e\u6bcf\u5e74\u65b0\u5951\u7d04\u4fdd\u8cbb\u6578\u5b57\u3002\u4eca\u5e74\u76ee\u6a19\u7d2f\u7a4dCSM\u70ba700\u5104\u5143\uff0c\u4eca\u5e74\u524d9\u6708\u5df2\u9054681\u5104\u5143\uff0c\u660e\u5e74\u76ee\u6a19CSM\u8981\u8d85\u904e750\u5104\u5143\u3002\u76ee\u524d\u8a2d\u5b9aCSM\u91cb\u51fa\u81f3\u640d\u76ca\u8868\u7684\u91cb\u51fa\u7387\u70ba5%\uff0c\u521d\u671f\u8f03\u4f4e\uff0c\u4f46\u53ef\u80fd\u9010\u6b65\u589e\u52a0\uff0c\u5448\u73fe\u300c\u524d\u4f4e\u5f8c\u9ad8\u300d\u3002<\/p>\n

\u570b\u58fd\u9577\u671f\u4ee5\u6301\u7e8c\u4ee5\u300c\u805a\u7126\u63a8\u52d5\u4fdd\u969c\u578b\u5546\u54c1\uff0c\u4e26\u517c\u9867\u7406\u8ca1\u578b\u5546\u54c1\u767c\u5c55\u300d\u70ba\u6574\u9ad4\u5546\u54c1\u4e3b\u8ef8\uff0c\u63a8\u52d5\u7b56\u7565\u5c07\u6301\u7e8c\u4ee5\u5177\u9ad8CSM\u8ca2\u737b\u7684\u5065\u5eb7\u96aa\u53ca\u610f\u5916\u96aa\u7b49\u4fdd\u969c\u578b\u5546\u54c1\u70ba\u4e3b\uff0c\u800c\u7f8e\u5143\u5229\u8b8a\u578b\u5546\u54c1\u9664\u4e86\u53ef\u8ca2\u737b\u4e00\u5b9a\u7684CSM\uff0c\u540c\u6642\u6709\u5229\u9032\u884c\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\u3002<\/p>\n

\u6b64\u5916\uff0c\u570b\u58fd\u6307\u51fa\uff0c\u6295\u8cc7\u578b\u5546\u54c1\u5c0d\u516c\u53f8\u6574\u9ad4\u8cc7\u672c\u8ca2\u737b\u53ef\u5e36\u4f86\u98a8\u96aa\u62b5\u6e1b\u6548\u679c\uff0c\u7b56\u7565\u4e0a\u5c07\u4ee5\u5f37\u5316\u5177CSM\u8ca2\u737b\u7684\u8b8a\u984d\u58fd\u96aa\u53ca\u9644\u4fdd\u8b49\u6700\u4f4e\u6b7b\u4ea1\u7d66\u4ed8\u5546\u54c1\u70ba\u4e3b\u3002\u8fd1\u671f\u58fd\u96aa\u516c\u6703\u63d0\u51fa\u958b\u653e\u6307\u6578\u578b\u5546\u54c1\u5f15\u5165\u53f0\u7063\uff0c\u9019\u985e\u5546\u54c1\u570b\u5916\u92b7\u552e\u7d93\u9a57\u4f73\uff0c\u570b\u58fd\u5c07\u6301\u7e8c\u89c0\u5bdf\u6cd5\u4ee4\u958b\u653e\u72c0\u6cc1\u548c\u958b\u8fa6\u7d93\u71df\u3002<\/p>\n

\u53f0\u7063\u4eba\u58fd\u4ee59\u6708\u5e95\u5e02\u5834\u5229\u7387\u8a08\u7b97\uff0c\u76ee\u524d\u7d2f\u8a08CSM\u9918\u984d\u90541200\u5104\u5143\u4ee5\u4e0a\uff0c\u4eca\u5e74\u4f30\u8a08\u53ef\u65b0\u589eCSM\u6578\u7d04117\u5104\u5143\uff1b\u70ba\u56e0\u61c9\u63a5\u8eccIFRS17\u8207TW-ICS\uff0c\u4e26\u914d\u5408\u53f0\u7063\u9ad8\u9f61\u5316\u8da8\u52e2\uff0c\u53f0\u58fd\u6301\u7e8c\u63a8\u52d5\u92b7\u552e\u9ad8CSM\u7684\u4fdd\u969c\u578b\u5546\u54c1\uff0c\u63d0\u5347\u516c\u53f8\u9577\u671f\u7372\u5229\u6027\u3002<\/p>\n

\u81f3\u65bc\u672a\u4f86\u805a\u7126\u7684\u5546\u54c1\u985e\u578b\uff0c\u53f0\u58fd\u5c07\u52a0\u901f\u9f4a\u5099\u610f\u5916\u96aa\u8207\u5065\u5eb7\u96aa\uff08A&H\uff09\u5546\u54c1\uff0c\u4e26\u63a8\u5ee3\u92b7\u552e\u9577\u5e74\u671f\u3001\u5916\u5e63\u58fd\u96aa\u7b49\u5546\u54c1\uff0c\u6eff\u8db3\u8cc7\u7522\u50b3\u627f\u8207\u4fdd\u969c\u9700\u6c42\u3002<\/p>\n

\u51f1\u57fa\u4eba\u58fd\u8a2d\u5b9a\u4eca\u5e74\u5168\u5e74\u65b0\u5951\u7d04CSM\u76ee\u6a19\u70ba350\u5104\u5143\u5230400\u5104\u5143\uff0c\u51f1\u57fa\u4eba\u58fd\u65e5\u524d\u6307\u51fa\uff0c\u4e0a\u534a\u5e74\u8868\u73fe\u7b26\u5408\u9810\u671f\uff0c\u672a\u4f86CSM\u91cb\u653e\u7387\u61c9\u8ddf\u540c\u696d\u6c34\u6e96\u76f8\u8fd1\uff0c\u4f30\u57285%\u52307%\u4e4b\u9593\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u3010\u4e2d\u592e\u793e\uff0f\u8a18\u8005\u8607\u601d\u4e91\uff0f\u53f0\u531729\u65e5\u96fb\u30112025-11-29 \u4fdd\u96aa\u696d2026\u5e74\u5c07\u63a5\u8eccIFRS 17\uff08\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96… Read More »\u58fd\u96aa\u696d2026\u5e74\u63a5\u8ecc\u65b0\u5236 \u62da\u4fdd\u969c\u578b\u5546\u54c1\u7d2f\u7a4dCSM<\/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-4171","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\/4171","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=4171"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/4171\/revisions"}],"predecessor-version":[{"id":4172,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/4171\/revisions\/4172"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=4171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=4171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=4171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}