Research On Information Disclosure Of Chinese Life Insurance Limited Accounting

August 13,2014. the State Council issued the "Opinions on Accelerating the development of modern insurance services," marks the CPC Central Committee and the State Council, the development of modern insurance services in economic and social work of the overall layout of the overall consideration for the insurance industry wider areas and at a deeper level the overall economic and social services provides a strategic opportunity. With the advance of the supply-side structural reforms, to production, to inventory, deleveraging, lower costs, make short board, will promote China's economy to a more advanced form of division of labor is more complex, more structured phase of evolution, deep-seated economic provide vast new space adjustment for the insurance industry. The insurance industry to develop without sufficient capital and effective management, but also need to continue to attract investors and customers, standardized, high-quality accounting information disclosure, not only can provide the basis for investment decisions, provide a basis for evaluation of the regulatory authorities, more in order to promote the healthy development of China's insurance industry, the insurance industry to play a stronger role in supporting the national economy. China Life Insurance Company Limited or its development process, whether from premiums in China's insurance market share in China's insurance industry has a strong typical and representative, thus by China Life Insurance Company Limited disclosure of accounting information as a starting point be Study for the improvement of accounting information disclosure system of insurance companies, the insurance industry to improve the level of our accounting information disclosure has important practical significance.On the basis of domestic and foreign insurance companies accounting information Disclosure of summary, this paper introduces the theory of insurance company accounting information disclosure, through the analysis of all the accounting information disclosed in China Life Insurance Co., from disclosure, quality, frequency and aspects of the channels, the status of China life Insurance company Limited disclosure of accounting information, analyze problems and reasons of accounting information by drawing on the insurance industry is highly developed Western countries, the insurance companies to disclose experiences of China life Insurance company Limited accounting improve the information disclosure system was put forward countermeasures from the insurance company accounting information disclosure system of external monitoring mechanism and China life Insurance company Limited own management level, to China life Insurance company accounting information disclosure high-level, high-quality, transparent the goal is to provide users with more reliable reference information, and promote the healthy development of the insurance market.