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\u58fd\u96aa\u696d\u7684\u8cc7\u7522\u8ca0\u50b5\u672c\u8cea\u5177\u6709\u9ad8\u5ea6\u9577\u671f\u6027\u3002\u591a\u6578\u4fdd\u96aa\u8ca0\u50b5\u7684\u5b58\u7e8c\u671f\u9593\u9577\u9054\u6578\u5341\u5e74\uff0c\u696d\u8005\u56e0\u6b64\u914d\u7f6e\u5927\u91cf\u9577\u5929\u671f\u50b5\u5238\u4f5c\u70ba\u4e3b\u8981\u6295\u8cc7\u6a19\u7684\uff0c\u4ee5\u9054\u6210\u5b58\u7e8c\u671f\u9593\u5339\u914d\u3002\u5728\u6b64\u7d50\u69cb\u4e0b\uff0c\u77ed\u671f\u532f\u7387\u6ce2\u52d5\u5c0d\u4fdd\u96aa\u516c\u53f8\u9577\u671f\u5c65\u7d04\u80fd\u529b\u7684\u5be6\u8cea\u5f71\u97ff\u76f8\u5c0d\u6709\u9650\u3002\u7136\u800c\uff0c\u5728\u73fe\u884c\u6703\u8a08\u8207\u8cc7\u672c\u5236\u5ea6\u4e0b\uff0c\u5916\u5e63\u8cc7\u7522\u7684\u5e02\u50f9\u8207\u532f\u7387\u8b8a\u52d5\u6703\u5373\u6642\u53cd\u6620\u65bc\u6de8\u503c\u8207\u8cc7\u672c\u6bd4\u7387\uff0c\u4f7f\u5e33\u9762\u6ce2\u52d5\u5feb\u901f\u8f49\u5316\u70ba\u76e3\u7406\u58d3\u529b\uff0c\u9032\u800c\u5f71\u97ff\u696d\u8005\u7684\u98a8\u96aa\u7ba1\u7406\u6c7a\u7b56\u3002<\/p>\n
\u4ee5\u570b\u969b\u5be6\u52d9\u70ba\u4f8b\uff0c\u7f8e\u570b\u4fdd\u96aa\u76e3\u7406\u6703\u8a08\u5236\u5ea6\uff08Statutory Accounting Principles, SAP\uff09\u523b\u610f\u8981\u6c42\u4fdd\u96aa\u516c\u53f8\u4ee5\u6524\u92b7\u5f8c\u6210\u672c\u8861\u91cf\u591a\u6578\u50b5\u5238\u8cc7\u7522\uff0c\u4e26\u5c07\u77ed\u671f\u5e02\u50f9\u8207\u532f\u7387\u6ce2\u52d5\u6392\u9664\u5728\u76e3\u7406\u8cc7\u672c\u4e4b\u5916\uff0c\u50c5\u65bc\u767c\u751f\u5be6\u8cea\u4fe1\u7528\u640d\u5931\u6642\u624d\u8abf\u6574\u8cc7\u672c\u6c34\u4f4d\uff08NAIC\u5728SAP\u7684 conceptual framework \u88e1\u660e\u78ba\u8aaa\u660e\uff1aStatutory accounting principles are designed to emphasize solvency protection rather than economic valuation, and to minimize surplus volatility caused by short-term market fluctuations.\uff09\u3002\u5176\u6838\u5fc3\u7406\u5ff5\u5728\u65bc\uff0c\u76e3\u7406\u5236\u5ea6\u7684\u91cd\u9ede\u61c9\u653e\u5728\u78ba\u4fdd\u4fdd\u96aa\u516c\u53f8\u9577\u671f\u511f\u4ed8\u80fd\u529b\uff0c\u800c\u975e\u5373\u6642\u53cd\u6620\u5e02\u5834\u8a55\u50f9\u7684\u77ed\u671f\u6ce2\u52d5\u3002\u570b\u969b\u8ca8\u5e63\u57fa\u91d1\uff08IMF\uff09\u53ca\u91d1\u878d\u7a69\u5b9a\u7406\u4e8b\u6703\uff08FSB\uff09\u4ea6\u591a\u6b21\u6307\u51fa\uff0c\u904e\u5ea6\u5c07\u77ed\u671f\u5e02\u50f9\u6ce2\u52d5\u7d0d\u5165\u8cc7\u672c\u898f\u7bc4\uff0c\u53ef\u80fd\u52a0\u5287\u9806\u5faa\u74b0\u6548\u679c\uff0c\u53cd\u800c\u4e0d\u5229\u65bc\u91d1\u878d\u9ad4\u7cfb\u7684\u7a69\u5b9a\u3002<\/p>\n
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\u503c\u5f97\u9032\u4e00\u6b65\u601d\u8003\u7684\u662f\uff0c\u82e5\u76e3\u7406\u5236\u5ea6\u8981\u6c42\u58fd\u96aa\u516c\u53f8\u5c0d\u77ed\u671f\u532f\u7387\u8207\u5e02\u50f9\u6ce2\u52d5\u5373\u6642\u5168\u9762\u53cd\u61c9\uff0c\u5be6\u52d9\u4e0a\u5c07\u9010\u6f38\u5f31\u5316\u300c\u6c38\u7e8c\u7d93\u71df\u300d\uff08going concern\uff09\u7684\u8a55\u50f9\u524d\u63d0\uff0c\u4f7f\u4f01\u696d\u7d93\u71df\u8207\u98a8\u96aa\u7ba1\u7406\u884c\u70ba\u88ab\u8feb\u671d\u5411\u77ed\u671f\u53ef\u8b8a\u73fe\u50f9\u503c\u8abf\u6574\u3002\u6b64\u4e00\u8da8\u52e2\uff0c\u96d6\u975e\u540d\u7fa9\u4e0a\u7684\u6e05\u7b97\u6703\u8a08\uff0c\u537b\u5728\u8a55\u50f9\u908f\u8f2f\u4e0a\u6108\u4f86\u6108\u63a5\u8fd1\u6e05\u7b97\u8996\u89d2\uff0c\u8207\u58fd\u96aa\u696d\u9577\u671f\u5c65\u7d04\u3001\u9577\u671f\u6295\u8cc7\u7684\u7d93\u71df\u7279\u6027\u5b58\u5728\u4e00\u5b9a\u7a0b\u5ea6\u7684\u843d\u5dee\u3002\u7576\u6703\u8a08\u8207\u8cc7\u672c\u898f\u7bc4\u904e\u5ea6\u805a\u7126\u65bc\u77ed\u671f\u5e02\u5834\u50f9\u683c\uff0c\u53cd\u800c\u53ef\u80fd\u626d\u66f2\u8cc7\u7522\u914d\u7f6e\u8207\u907f\u96aa\u6c7a\u7b56\uff0c\u524a\u5f31\u58fd\u96aa\u696d\u4f5c\u70ba\u9577\u671f\u8cc7\u91d1\u63d0\u4f9b\u8005\u7684\u529f\u80fd\uff0c\u4ea6\u4e0d\u5229\u65bc\u7522\u696d\u7684\u6c38\u7e8c\u7d93\u71df\u3002<\/p>\n
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