邢唷>? ???N?  !"#$%&'()*+,-./0123456789:;<=F?@ABCDEPGHIJKLMO???Root Entry F?刔@SummaryInformation(DocumentSummaryInformation8WordDocument3€? ??? 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f頬_ 龕/f菓(u%N6eeQN/e鶴鴙螿剉b__ vQ-N%N6eeQ;N亯S+T騗醤g軴9崒T昩D?e蕍 %Nb,g;N亯S+T醤g/愝O/T岨kI{Nb,g孴vQ諲b,g0瀃E N 軴iONN T嶯vQ諲lQ鳶 6eeQwQ gYBg'`孴Nnx歔'`I{yr筽 奲昩D?e蕍eQ%N6eeQ O)Rh堗e誰俌瀃SO皊軴iON剉軴iNN閪0CAS252020 亯Bl軴iON(W)Rh?NR+RR:yN軴iT T gsQ剉y橆v軴ig6eeQ0軴ig9?u0R鶴軴9崉vRJd0Jd轛軴ig9?u0b軴"崱R_c蕍0R鶴峇軴i?崱R_c蕍0N軴iT T gsQ剉y橆v刧b哊軴iN剉b軴6e蕍  €N昩DbR gsQ剉_c蕍eQ昩D?e蕍 qQ Tb_b繯)R0D崸N蔛岤P1u嶯lQAQ鱊y.2018:5.Revision of CAS25 Insurance Contract Standards and its CountermeasuresXIN Zijiao, CHEN Min, CHENG Ya nan(School of Finance and Economics, Jimei University, Xiamen, Fujian 361021, China)Abstract: Six months after the IASB issued the final draft of IFRS17, the Ministry of Finance revised and issued the Insurance Contract standards (CAS25). Considering the high complexity of insurance standards, it is particularly urgent to study CAS25 (2020). This paper analyzes the background of the revision of insurance contract standards, sorts out the process of the revision of international insurance contract standards, compares the differences between the new and old insurance contract standards in China, and concludes that CAS25 (2020) has a positive impact on improving insurance performance, improving the comparability and transparency of financial statements, reducing accounting mismatch, and reducing profit volatility, and puts forward the suggestions of studying the content of the standards, reserving high-quality professionals, improving the internal organization of insurance enterprises and other countermeasures.Key words: insurance contract standards; revision; influence#嶜N憦u嵡R 6e?z錯g2021t^01g29錯\O€€{薔洀揾Z1996-  sY _l墱[%f篘 Ux隭 ;N亯xvz筫T"崱ROND?g^:W0H 鹐1976-  sY 弝鷁3o轢篘 ZS隭 oRYe坈 ;N亯xvz筫TD?g^:WO0O芉R6R歔0 z歂`i1997-  sY 弝鷁3o轢篘 Ux隭xvzu ;N亯xvz筫T"崱R閪Het0鶺褢y橆v弝鷁w-NR梩^Ye^Ye瞼褃xy橆v O芉R齎E枊 T虁of N$N竆褢崌T\O剉q_蚑 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