党的十四大把建立社会主义市场经济体制确立为中国经济体制改革的目标以后,人保公司作为企业,由高度计划体制下的经营机制向适应市场休制的经营机制转换、已成为历史的必然.新的《金融保险企业财务会计制度》颁布,并于1994年正式实施,使得加速实现这个转换迫在眉睫. Since the 14th CPC National Congress established the establishment of a socialist market economic system as the goal of China’s economic reform, the transformation of the PICC operating system under a highly-planned system into a business mechanism that is adapted to market restraint as a business has become a historical necessity The new Financial and Accounting System for Financial and Insurance Enterprises was promulgated and was formally implemented in 1994, making it extremely urgent to speed up this conversion.