同时建议对实务中已经存在的会计准则中尚未规定但属于其他综合收益性质的事项，如保险公司的影子会计影响数等，尽快做出明确规定。
Meanwhile , suggesting that items belonging OCI are in practice but do not regulate in accounting standard , such as the influence number of Shadow accounting in assurance companies , should be regulated as soon as possible .
影子会计