A Study On The Information Disclosure Of Insurance Company Of China

As one of 3 big pillars of finance industry, insurance has close connection with economic growth. Major functions of insurance are scattering some of risk, compensating loss and providing financing channels. Under globalization and market economic condition, Development is to accompany with cost, which is like safe and risk. Our country is being in crucial period of perfect socialist market economy, the uncertainty factor in internal and external environment that enterprises and residents are faced with grows increasingly, the risk in survival and development is more and larger, the channel of circulate necessary funds does not be also perfected, which need to develop insurance vigorously to raise social welfare, stable people's life, and escort to escort for the modernization drive of our country. Since 1980s, our country resumes insurance, insurance has gotten huge achievements, but compared with developed country, still has great gap, mainly including 3 contents: little in scale , low in coverage and not enough in exploiting insurance function. The factors that influence insurance's development are various, information disclosure being not full and appropriate is a important.Many research methods, such as comparison research, criterion analysis and cross-subject research, are used in this thesis. Through analysis of information asymmetry in insurance market, associated with Accounting Rules for Insurance Companies, and with a reference to international practice in revealing one's financial information, different users of insurance information are classified. Also the principles of insurance information disclosure are discussed and the current situation of insurance information disclosure is analyzed in this thesis, including our country's newest insurance contract accounting standards. On the basis of all above, suggestions are put forward about the content of insurance information disclosure and the way to improve the level of insurance information disclosure in China, while the means of insurance information disclosure are generalized and summarized. This article hopes it can offer some helps for normalizing the safe information disclosure of our country and promoting the healthy development of our country's insurance.