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fî]_ ÿý�/fÇ‘(u%„N6eeQN/eúQøvÏQ„vb__ ÿvQ-N%„N6eeQ;N�‰S+Tò]ángÝO9�ŒT•bD�6eÊv ÿ%„Nb,g;N�‰S+Táng/�ÝO/T�>kI{N¡Rb,gŒTvQÖNb,g0ž[E– N ÿÝOi–ON N TŽNvQÖNlQøS ÿ6eeQwQ g YBg'`ŒT Nnxš['`I{yr¹p ÿŠb•bD�6eÊv¡‹eQ%„N6eeQ ÿO)R¦mhˆàeÕl‚Yž[SO°sÝOi–ON„vÝOi–N¡RNé~0 CAS25ÿ2020 ÿ�‰BlÝOi–ON(W)R¦mhˆ-NR+RR:yNÝOi–T T gsQ„vy˜îvÿÝOi– g¡R6eeQ0ÝOi– g¡R9�(u0RúQÝO9�„vRJd0JdÞVÝOi– g¡R9�(u0bÝO"�¡R_cÊv0RúQ�QÝOi–"�¡R_cÊv0NÝOi–T T gsQ„vy˜îv„gb†NÝOi–N¡R„vbÝO6eÊv ÿ €N•bD�bR gsQ„v_cÊv¡‹eQ•bD�6eÊv ÿqQ Tb_bÀQ)R¦m0D�§NÊS�:P1uŽNlQAQ÷Nk�:P$N{| ÿ€{mf†N ÿôffŽN¥bhˆ„vO(uºN·ƒÖSøvsQáOo` ÿÐcØš N TONKNô•„v*jTïSÔk'`0 ”N0býVÝOi–ON”^ù[ÝOi–T TÆQRîO¢‹„vV{euú^®‹ ÿN ÿ»”xCAS25(2020)…Q¹[ ÝOi–T TÆQRuHeöeô•N¨c�Q¨c ÿgÈ~š[ŽN(W2023t^1g1åe_ËYuHe ÿÙ~LˆN„˜Yu†Nøvù[EQR„vöeô•:NCAS25ÿ2020 ÿ„vž[½eZPÆQY0b—ù[òS Ng¾–„vO¡‹ÆQR ÿÝOi–ON”^å‹ù[ÆQR…Q¹[Û�Lˆæ‹=\„vxvz ÿHQŠbtº‹åwÆ‹»”x�{_ ÿMbý€ŒT*geg„vž[õ�øv—_Êvp_0ÝOi–ONuó�ïSåNNè•ùW{QN/e\‹W„vž[½e†˜ü[âV– ÿ(ueg†Nã‰teSOÐ�%„!j_ÊSCAS25ÿ2020 ÿØSS@b§Nu„vq_ÍT ÿˆ”ù[ÆQR„v*gegž[½eåNÊS„˜gîvh¶r`ZPúQbeu³QV{ ÿˆ”ù[Tè�è•øvsQºNXT—�‰f[`NŒTŒte„vè�RZPúQûN¡RRR ÿñm;Rtã‰ÆQRØSS0 Töe ÿ"�¡RºNXTêS gEQR„v†Nã‰CAS25ÿ2020 ÿ„vŸSt ÿaÆ‹0R«b2—ON…Q+TáOo`NON÷Ny.2018:5. Revision of CAS25 Insurance Contract Standards and its Countermeasures XIN 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. 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