摘要
近年来,随着我国保险市场的不断完善与发展,保险公司逐渐走向成熟,财务管理作为统筹战略规划、支持业务发展的重要手段越来越受到人们的重视。尽管保险公司在很多领域取得了较为明显的进步,但客观的说,财务管理模式等方面还存在一些缺陷与不足。鉴于此,本文对保险公司财务管理职能和存在的问题进行分析,并建议:保险公司财务管理应采用集中和分权相结合的模式,即对核算、资金、资产等体系进行集中管理,对预算采用集中与分权混合管理的模式。
In recent years, with the continuous improvement and development of China＇s insurance market, the insurance companies gradually become mature. As an important means, more and more people pay attention to the effect of overall financial management in strategic planning and business development. Although many insurance companies in the field have made obvious progress, but objectively speaking, the financial management still has some defects and shortcomings. This paper analyzes insurance company＇s financial management functions and problems of the insurance company＇s financial management model. At last, it recom-mends that the insurance company＇s financial management model should apply a combination of centralization and decentralization model, specifically, centralized management model for accounting, funds, assets and other systems, centralized and decentralized management model for budget.
出处
《财政科学》
2016年第8期77-83,共7页
Fiscal Science
关键词
保险公司
财务管理
模式选择
Insurance Companies
Financial Management
Mode Selection
