{"id":35793,"date":"2026-01-20T12:24:51","date_gmt":"2026-01-20T04:24:51","guid":{"rendered":"https:\/\/readfi.news\/?p=35793"},"modified":"2026-01-20T12:24:54","modified_gmt":"2026-01-20T04:24:54","slug":"ifrs-17-%e4%b8%8b%e7%9a%84%e9%80%8f%e6%98%8e%e5%ba%a6%e8%88%87%e5%8f%af%e6%af%94%e6%80%a7%e8%bf%b7%e6%80%9d","status":"publish","type":"post","link":"https:\/\/readfi.news\/en\/35793\/","title":{"rendered":"IFRS 17 \u4e0b\u7684\u900f\u660e\u5ea6\u8207\u53ef\u6bd4\u6027\u8ff7\u601d"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"354\" height=\"234\" src=\"https:\/\/readfi.news\/wp-content\/uploads\/2026\/01\/\u5716\u72477.jpg\" alt=\"\" class=\"wp-image-35794\" srcset=\"https:\/\/readfi.news\/wp-content\/uploads\/2026\/01\/\u5716\u72477.jpg 354w, https:\/\/readfi.news\/wp-content\/uploads\/2026\/01\/\u5716\u72477-300x198.jpg 300w, https:\/\/readfi.news\/wp-content\/uploads\/2026\/01\/\u5716\u72477-18x12.jpg 18w\" sizes=\"(max-width: 354px) 100vw, 354px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5f9e\u5236\u5ea6\u7406\u89e3\u5230\u5c08\u696d\u5224\u65b7\u3000\u56de\u5230\u98a8\u96aa\u7ba1\u7406\u672c\u8cea<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 17\u65bc\u4e8c\u25cb\u4e8c\u4e09\u5e74\u6b63\u5f0f\u63a1\u7528\u5f8c\uff0c\u88ab\u8996\u70ba\u5168\u7403\u4fdd\u96aa\u696d\u8ca1\u52d9\u5831\u5c0e\u5236\u5ea6\u7684\u91cd\u5927\u8b8a\u9769\uff0c\u5236\u5ea6\u8a2d\u8a08\u5f37\u8abf\u539f\u5247\u5c0e\u5411\uff08principle-based approach\uff09\u65b9\u5f0f\uff0c\u5c07\u4fdd\u96aa\u5408\u7d04\u7d0d\u5165\u73fe\u503c\u8a55\u50f9\uff0c\u85c9\u7531\u6700\u4f73\u4f30\u8a08\u8ca0\u50b5\uff08BEL\uff09\uff0c\u98a8\u96aa\u8abf\u6574\uff08RA\uff09\u8207\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08CSM\uff09\u4e09\u5927\u67b6\u69cb\uff0c\u4fc3\u4f7f\u4fdd\u96aa\u696d\u8ca1\u52d9\u4ee5\u66f4\u8cbc\u8fd1\u7d93\u6fdf\u5be6\u8cea\u65b9\u5f0f\u5448\u73fe\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6587\uff0e\u5f35\u58eb\u5091<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e2\u7136CSM\u8868\u793a\u672a\u5be6\u73fe\u4e4b\u4fdd\u96aa\u7d93\u71df\u7372\u5229\uff0c\u662f\u5426\u5b58\u5728\u4fdd\u96aa\u516c\u53f8 \u300cCSM\uff0f\u80a1\u6771\u6b0a\u76ca\u300d\u5408\u7406\u6bd4\u7387\u4e4b\u6a19\u6e96\u7b54\u6848\u5462\uff1f\u5f9e\u5df2\u516c\u958b\u4e4bIFRS 17\u8ca1\u5831\u89c0\u5bdf\uff0c\u570b\u969b\u5927\u578b\u58fd\u96aa\u96c6\u5718CSM\u898f\u6a21\u5e38\u7d04\u7565\u7b49\u540c\u80a1\u6771\u6b0a\u76ca\uff0c\u7d04\u25cb\uff0e\u4e94\u81f3\u4e00\uff0e\u4e8c\u500d\uff0c\u4f46\u662f\u9019\u500b\u6bd4\u7387\u662f\u5426\u5408\u7406\uff0c\u4f3c\u4e4e\u5c31\u986f\u5f97\u6709\u4e9b\u8010\u4eba\u5c0b\u5473\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u7406\u6a5f\u95dc\u3001\u6d88\u8cbb\u5927\u773e\u8207\u8cc7\u672c\u5e02\u5834\u671f\u5f85\uff0cIFRS 17 \u80fd\u5920\u5e36\u4f86\u8cc7\u8a0a\u900f\u660e\u5ea6\uff0c\u4fc3\u9032\u8de8\u516c\u53f8\u8207\u570b\u969b\u5e02\u5834\u4e4b\u53ef\u6bd4\u8f03\u6027\u3002\u7136\u800c\uff0c\u5be6\u8b49\u7814\u7a76\u6aa2\u8996\u5168\u7403\u63a1\u7528IFRS 17\u5831\u8868\u4e4b\u986f\u8457\u5dee\u7570\uff0c\u537b\u5f97\u51fa\u900f\u660e\u5ea6\u4e0d\u7b49\u540c\u53ef\u6bd4\u8f03\u6027\u4e4b\u7d50\u8ad6\uff08Transparency \u2260Comparability\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u6587\u53cd\u601d\u53f0\u7063\u58fd\u96aa\u5e02\u5834\u65bc\u63a5\u8ecc IFRS 17\u7684\u540c\u6642\uff0c\u61c9\u5982\u4f55\u770b\u5f85\u300c\u7406\u8ad6\u7406\u60f3\u300d\u8207\u300c\u5be6\u52d9\u5dee\u8ddd\u300d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5236\u5ea6\u521d\u8877\u826f\u5584    \u7d50\u679c\u537b\u9ad8\u5ea6\u5206\u6b67<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 17 \u6838\u5fc3\u7cbe\u795e\uff0c\u5728\u65bc\u900f\u904e\u6e05\u695a\u6a21\u578b\u5047\u8a2d\u8207\u5408\u7d04\u670d\u52d9\u908a\u969bCSM\uff0c\u4f7f\u4fdd\u96aa\u8ca0\u50b5\u4f30\u8a08\u53ef\u8ffd\u6eaf\u3001\u53ef\u9a57\u8b49\u3001\u53ef\u6bd4\u8f03\uff0c\u7136\u800c\u5be6\u8b49\u986f\u793a\uff0c\u4e0d\u540c\u7cbe\u7b97\u5047\u8a2d\u3001\u65b9\u6cd5\u9078\u64c7\u8207\u6703\u8a08\u653f\u7b56\u89e3\u8b80\uff0c\u6703\u4f7f\u4fdd\u96aa\u516c\u53f8IFRS 17\u8ca0\u50b5\u8207\u640d\u76ca\u5448\u73fe\u986f\u8457\u5dee\u7570\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u843d\u5dee\u4f86\u6e90\u5305\u62ec\uff1a\u6298\u73fe\u7387\u7684\u5efa\u69cb\u65b9\u5f0f\uff0c\u98a8\u96aa\u8abf\u6574\uff08RA\uff09\u8207\u5951\u7d04\u5206\u7fa4\u65b9\u6cd5\uff08Grouping and Unit of Account\uff09\uff0c\u800c\u7576\u516c\u53f8\u81ea\u820a\u5236\u5ea6\uff08IFRS 4\uff09\u8f49\u5230 IFRS 17 \u6642\uff0c\u5fc5\u9808\u91dd\u5c0d\u65e2\u6709\u6709\u6548\u5951\u7d04\uff08in-force contracts\uff09\u91cd\u65b0\u8861\u91cf\u6700\u4f73\u4f30\u8a08\u8ca0\u50b5\uff08BEL\uff09\u7684\u904e\u6e21\u65b9\u6cd5\uff08Transition approach\uff09\uff0c\u5176\u4e2dBEL\u7684\u5047\u8a2d\u5c0d\u672a\u4f86\u73fe\u91d1\u6d41\u73fe\u503c\uff08PVFCF\uff09\u3001RA \u8207 CSM \u5f71\u97ff\u986f\u8457\uff0c\u5c0e\u81f4\u5169\u5bb6\u516c\u53f8\u5373\u4fbf\u64c1\u6709\u985e\u4f3c\u4fdd\u96aa\u5546\u54c1\u7d50\u69cb\uff0c\u5176\u4fdd\u96aa\u8ca0\u50b5\u898f\u6a21\u3001CSM\u8207\u80a1\u6771\u6b0a\u76ca\u6bd4\u7387\uff0c\u90fd\u53ef\u80fd\u5927\u76f8\u9015\u5ead\uff0c\u63db\u8a00\u4e4b\uff0c\u5831\u8868\u8868\u9762\u6578\u5b57\u662f\u53ef\u6bd4\u7684\uff0c\u4f46\u662f\u80cc\u5f8c\u7d93\u6fdf\u542b\u7fa9\u537b\u4e0d\u5fc5\u7136\u4e00\u81f4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CSM\uff1a\u672a\u5be6\u73fe\u5229\u6f64    \u537b\u4e5f\u662f\u5dee\u7570\u6700\u5927\u7684\u4f86\u6e90<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CSM\u88ab\u8a8d\u70ba\u662fIFRS 17\u6700\u5927\u5275\u65b0\uff0c\u5c07\u672a\u4f86\u9810\u671f\u5229\u6f64\u8cc7\u672c\u5316\uff0c\u4e26\u5728\u5c65\u7d04\u671f\u9593\u5206\u6524\u8a8d\u5217\uff0c\u4f7f\u4fdd\u96aa\u696d\u5c0d\u5916\u5448\u73fe\u7684\u7372\u5229\u66f2\u7dda\u66f4\u8da8\u5e73\u6ed1\uff0c\u7136\u800c\u7814\u7a76\u767c\u73fe\uff0c\u5404\u516c\u53f8\u5728CSM\u521d\u59cb\u4f30\u7b97\u3001\u904e\u6e21\u65b9\u5f0f\u8207\u5f8c\u7e8c\u91cb\u653e\u6a21\u5f0f\u7684\u9078\u64c7\u5dee\u7570\u986f\u8457\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e9b\u4e9e\u6d32\u5927\u578b\u58fd\u96aa\u516c\u53f8\uff0cCSM\u8207\u80a1\u6771\u6b0a\u76ca\u76f8\u7576\u751a\u81f3\u8d85\u904e\uff0c\u53e6\u4e00\u4e9b\u6b50\u6d32\u4fdd\u96aa\u96c6\u5718\uff0c\u56e0\u70ba\u9078\u64c7\u4e0d\u540c\u904e\u6e21\u65b9\u5f0f\u3001\u8abf\u6574\u5047\u8a2d\u6216\u4fdd\u55ae\u7d50\u69cb\u4e0d\u540c\uff0c\u5176CSM\u898f\u6a21\u5360\u80a1\u6771\u6b0a\u76ca\u6bd4\u7387\u9060\u4f4e\u65bc\u5e02\u5834\u9810\u671f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;\u76f4\u63a5\u5f71\u97ff\u8cc7\u672c\u5e02\u5834\u5c0dIFRS 17\u4e0b\u7684\u50f9\u503c\u8861\u91cf\uff0c\u56e0\u6b64CSM\u8f03\u9ad8\uff0c\u662f\u56e0\u9577\u5e74\u671f\u4fdd\u969c\u5951\u7d04\u8f03\u591a\uff0c\u696d\u52d9\u91cf\u5927\u6240\u8ca2\u737b\uff1f\u9084\u662f\u56e0\u9078\u7528\u8f03\u6709\u5229\u7684\u6298\u73fe\u7387\u8207\u904e\u6e21\u6cd5\uff1f\u800cCSM\u8f03\u4f4e\uff0c\u662f\u57fa\u65bc\u6210\u719f\u5e02\u5834\u7684\u7a69\u5065\u9ad4\u8cea\uff1f\u9084\u662f\u904e\u6e21\u65b9\u6cd5\u9078\u64c7\u4e0d\u7576\u6240\u9020\u6210\u7684\uff1f\u4e00\u65e6\u7f3a\u4e4f\u5e02\u5834\u8a73\u5be6\u8cc7\u8a0a\u8207\u9644\u8a3b\u63ed\u9732\uff0c\u55ae\u50c5\u6191\u8ca1\u5831CSM\u7684\u7d50\u679c\uff0c\u5f80\u5f80\u96e3\u4f50\u8b49\u63a8\u8ad6\u7684\u6b63\u78ba\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u900f\u660e\u4e0d\u4e00\u5b9a\u53ef\u6bd4\u8f03    \u63ed\u9732\u5f48\u6027\u4e0d\u7b49\u65bc\u8cc7\u8a0a\u4e2d\u7acb<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 17\u5c0a\u91cd\u5c08\u696d\u5224\u65b7\u3001\u63a5\u53d7\u516c\u53f8\u5728 ALM\u3001\u98a8\u96aa\u504f\u597d\u8207\u5e02\u5834\u7d50\u69cb\u5dee\u7570\uff0c\u56e0\u6b64\u4fdd\u7559\u65b9\u6cd5\u4e0a\u5f48\u6027\uff0c\u7136\u800c\u6b64\u5f48\u6027\u4e5f\u5275\u9020\u51fa\u8cc7\u8a0a\u89e3\u8b80\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u63d0\u9192\u4f7f\u7528\u8005\u82e5\u4e0d\u6df1\u5165\u4e86\u89e3\u65b9\u6cd5\uff0c\u4fbf\u7121\u6cd5\u8a73\u5be6\u6bd4\u8f03\u8ca1\u5831\u80cc\u5f8c\u7684\u771f\u5be6\u98a8\u96aa\u8207\u50f9\u503c\uff0c\u800c\u8f03\u6a02\u89c0\u7684\u5047\u8a2d\u53ef\u80fd\u5f62\u6210\u8ca1\u5831\u904e\u5ea6\u7f8e\u5316\uff0c\u516c\u53f8\u9593\u6700\u4f73\u4f30\u8a08\u8ca0\u50b5\uff08BEL\uff09\u5047\u8a2d\u82e5\u672a\u6a19\u6e96\u5316\uff0c\u5f8c\u7e8c\u7522\u51fa\u7684CSM\u8207RA\u6578\u5b57\u672c\u8eab\u5c31\u53ef\u80fd\u7121\u6bd4\u8f03\u7684\u5be6\u8cea\u610f\u6db5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8207IFRS 9\u91d1\u878d\u5de5\u5177\u7684\u8a2d\u8a08\u7406\u5ff5\u7570\u66f2\u540c\u5de5\uff0c\u516c\u5141\u50f9\u503c\u7684\u7406\u8ad6\u900f\u660e\uff0c\u4e5f\u53ef\u80fd\u56e0\u5e02\u5834\u7684\u5047\u8a2d\u3001\u98a8\u96aa\u8cbc\u6c34\u8207\u8a55\u50f9\u6a21\u578b\u5dee\u7570\uff0c\u5f62\u6210\u53e6\u4e00\u7a2e\u6a21\u578b\u8a8d\u5b9a\u7684\u8a08\u50f9\u98a8\u96aa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58fd\u96aa\u516c\u53f8\u63a5\u8eccIFRS 17\u9762\u81e8\u7684\u6311\u6230\u4e0d\u53ea\u662f\u6280\u8853\u5347\u7d1a\uff0c\u800c\u662f\u65b9\u6cd5\u900f\u660e\u8207\u570b\u969b\u7af6\u722d\u529b\uff0c\u5c24\u5176\u5728\u653f\u7b56\u8a0e\u8ad6\u904e\u7a0b\u4e2d\uff0c\u61c9\u907f\u514d\u51fa\u73fe\u4ee5\u4e0b\u8ff7\u601d\uff1a\u50c5\u4ee5IFRS 17\/ICS\u6578\u5b57\uff0c\u5373\u63a8\u8ad6\u8cc7\u672c\u7a69\u5065\u5ea6\uff0c\u56e0\u800c\u5f97\u51fa\u4ee5CSM\u5927\u5c0f\u6bd4\u8f03\u4f01\u696d\u9ad4\u8cea\uff0c\u63a8\u8ad6\u51faIFRS 17\u5c31\u80fd\u8b93\u516c\u53f8\u8ca1\u52d9\u6578\u5b57\u5b8c\u5168\u53ef\u6bd4\u8f03\u7684\u5929\u771f\u601d\u7dad\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5be6\u8b49\u7814\u7a76\u540c\u6642\u63d0\u51fa\uff0c\u653f\u7b56\u5236\u5b9a\u8207\u5e02\u5834\u5206\u6790\u82e5\u5ffd\u7565\u8a55\u50f9\u5047\u8a2d\u5dee\u7570\uff0c\u6bd4\u8f03\u7d50\u679c\u53ef\u80fd\u5b8c\u5168\u5931\u771f\uff0c\u76e3\u7406\u5982\u679c\u8981\u904b\u7528IFRS 17\u8861\u91cf\u8ca1\u52d9\u7a69\u5065\u5ea6\uff0c\u4e5f\u5fc5\u9808\u8981\u6c42\u4fdd\u96aa\u696d\u63ed\u9732\u66f4\u5b8c\u6574\u7684\u98a8\u96aa\u8abf\u6574\u65b9\u6cd5\u8207\u5951\u7d04\u5206\u7fa4\u8cc7\u8a0a\uff0c\u907f\u514d\u5236\u5ea6\u4e0a\u7684\u5047\u76f8\u900f\u660e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 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