论文部分内容阅读
在我国经济体制由传统的计划经济向社会主义市场经济体制转轨的过程中,在实行新的保险企业会计制度后,人保公司的外部环境发生了重大变化.除保险市场竞争加剧外,一是财政取消了对保险企业实行30%固定赔付率计提留成的办法,企业利益与效益直接挂钩.二是财政取消了弥补亏损的政策,亏损由企业自身解决.上述两方面都促使保险企业不仅要关注保费收入,业务发展速度,更要重视经济效益,把追求利润最大化作为经营的主要目标.但是,保险企业实现利润有别有其它企业,有其特殊性.如何认识和把握保险企业实现利润的特殊性处理好规模、速度与效益的关系,
In the course of the transition of our economic system from the traditional planned economy to the socialist market economy, after the implementation of the new accounting system for insurance enterprises, the external environment of PICC has undergone major changes. Except for the intensified competition in the insurance market, The elimination of the 30% fixed insurance companies to pay the retention rate approach, the interests of enterprises directly linked with the benefits.Second, the financial cancellation of the loss-making policies, losses by the enterprises themselves to solve the above two aspects of the insurance business should not only be concerned about Premium income, business development speed, but also pay more attention to economic benefits, the pursuit of profit maximization as the main goal of business.However, the insurance company has its own profits, there are other companies have their own particularity.How to understand and grasp the profits of insurance companies Special deal with the scale, speed and effectiveness of the relationship,