Research On Accounting Information Disclosure Of A Listed Insurance Companies

With the rapid development of the market economy,people’s insurance awareness has gradually increased,and China’s insurance industry has developed rapidly.Especially in recent years,with the application of the Internet and big data technology,the insurance industry has developed by leaps and bounds.By the end of 2020,China’s original premium income Reaching 4.53 trillion yuan,my country has become the second largest insurance market in the world.The insurance industry has been paid more and more attention by the society.The state has successively issued "Several Opinions of the State Council on the Reform and Development of the Insurance Industry","Several Opinions on Accelerating the Development of the Modern Insurance Service Industry","China Insurance Regulatory Commission on the Insurance Industry Serving the "Belt and Road Initiative" In order to reform the shortcomings of my country’s insurance industry,attract investors’ attention to my country’s insurance market,and maximize the development and growth of insurance companies.At this time,the disclosure of accounting information of insurance companies is playing an increasingly important role as an important bridge and link for internal and external communication.The standardization,sufficiency and quality of accounting information disclosure are particularly important,which directly affect the interests of investors and relevant information demanders.But in reality,the accounting information disclosure problems of listed insurance companies emerge in an endless stream,and financial fraud incidents occur frequently,which has caused many negative impacts.In addition,my country has not yet formed special accounting information disclosure rules for insurance companies.Therefore,it is very important to study the accounting information disclosure of listed insurance companies.This paper analyzes the research status of accounting information disclosure of insurance companies at home and abroad,and makes a theoretical interpretation of the information disclosure of insurance companies.In addition,the characteristics of accounting information in my country’s insurance industry and the particularity of accounting information disclosure are introduced in detail.Based on this,insurance company A is selected as a research case.Analyzed and focused on the disclosure of accounting information such as insurance contracts,financial instruments,risk management,etc.,pointed out the problems of Company A’s accounting information disclosure and analyzed the causes of the problems,so as to promote the effective disclosure of accounting information of Insurance Company A.From the perspective of perfection,put forward relevant suggestions and solutions.This paper uses the combination of normative research and case analysis,as well as qualitative and quantitative analysis to study the financial statements of listed insurance companies.This method can focus on the data and non-data information of insurance company A.In addition,The advanced experience of excellent foreign insurance companies is also very useful for reference.This paper hopes to help enterprises to standardize and improve the quality of accounting disclosure through the study of accounting information disclosure,so as to achieve faster and healthier development of insurance companies.