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非寿险产品成本基础一直是保险公司管理的薄弱环节,也是专业理论的一个缺项。现有管理理论未体现非寿险经营和非寿险产品的特点。非寿险公司应建立标准业务流程;明确费用与准备金的配合规则;正确划分保险成本;合理归类费用成本,真实核算资金运用收益;改善精算准备金的管理模式。
The basis of the cost of non-life insurance products has always been the weak link in the management of insurance companies, but also a lack of professional theory. Existing management theory does not reflect the characteristics of non-life insurance business and non-life insurance products. Non-life insurance companies should establish standard business processes; clarify the coordination rules of fees and reserves; correctly divide the insurance costs; reasonably classify the cost of expenses and use actual accounting funds; and improve the management model of actuarial reserves.