The Study On The Disclosure Of Accounting Information In China Insurance Industry

Nowadays Insurance business has taken a big share of China Finance Industry. The development of Insurance Industry is driven by not only ambulant capital and efficient management, but also new investors and customers. The standardized and accurate disclosure of Accounting information could offer reference for decision making, provide evaluation basis for Administrative, and promote the healthy development of China Insurance Industry and the construction of harmonious society. The article will observe the specialty of Insurance business and analyze the diversified requests for Accounting Information from different customers. Based on the case of the accounting information disclosure in CL Insurance Company Shanghai Branch, the article intends to discover the limitations lying in the current accounting information disclosure system and to advice further improvements on the disclosure quality. The advice would be positive reference for the healthy growth of Insurance Industry.The article has 6 chapters. Chapter 1 and Chapter 2 introduce the theory of accounting information disclosure and the specialty of Insurance Industry accounting information disclosure. Chapter 3 analyzes the problems and the source of problems in China Insurance Industry accounting information disclosure. Chapter 4 is the case example of CL Insurance Company Shanghai Branch. It is discussed on the problems of the information delivery and disclosure among the Headquarter, the Shanghai Branch and the local Administrative. Chapter 5 offers suggestions on the disclosure of accounting and other information and also the model of accounting information disclosure.