摘要
在全球经济复苏乏力的背景下,寿险公司面临偿付能力不足、资产负债匹配性差、持续盈利能力不足等一系列财务风险。全面预算作为企业经济活动的一种有效管理工具,与财务风险管理在目标协同、内部管理支持、外部环境融合方面具有紧密的关系。通过建立基于全面预算的财务风险监控指标体系、风险预算分解机制、市场竞争策略、现金流预测手段,防范和化解财务风险,保持寿险公司财务稳定。
In the background of global economic recovery is weak, life insurance companies face a lack of solvency, the matching of assets and liabilities, the lack of sustained profitability and a series of financial risk. The overall budget as effective management tool for enterprise economic activity has a close relationship with financial risk management in target coincidence, internal management support, integration of the external environment. Through the establishment of the monitoring index system based on the comprehensive budget of the financial risk, risk budgeting decomposition mechanism, competition strategy, cash flow forecast means to guard against and defuse financial risk, maintain the financial stability of the insurance companies.
出处
《上海市经济管理干部学院学报》
2012年第6期45-50,共6页
Journal of Shanghai Economic Management College
关键词
全面预算管理
寿险公司
财务风险
风险管理
comprehensive budget management
life insurance company
financial risk
risk management
