本文从会计要素、会计核算技术、会计行为规范三个方面对保险会计的个性进行了分析。

This paper analyses the individuality of insurance accounting from three aspects: accounting factor; accounting computing technique and accounting behavior norm.

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尤其要实现会计行为主体的全程优化，优化会计行为规范实现的产权环境，建立健全监督体。

Especially we should optimize the behavioral agent in the whole course, build the environment of property right that will optimize the realization of norm of conduct in financial accounting.

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重塑会计诚信在于完善会计行为规范的法律法规体系，加强会计从业人员行为规范和责任教育。

Reshaping accounting credit lies in perfecting laws and regulations for accounting behavior norms and strengthening the education of accountants' behavior norms and responsibility.

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