对保险公司而言,保险责任准备金施构成负债的主要项目,是保险业务的负债即保险负债,保险合同本质上是一种金融工具。本文立足于一般会计理论,结合保险行业,对我国保险负债的公允价值计量方法问题进行了探讨。 For insurance companies, the principal component of the insurance liability reserve structure into liabilities is the liability of the insurance business, that is, the insurance liability. An insurance contract is essentially a financial instrument. This article based on the general accounting theory, combined with the insurance industry, China’s insurance liability fair value measurement methods were discussed.