推进管理会计在保险企业中的应用,有利于释放管理潜力,提升经营管理精细化水平,更好地发挥决策支持作用。本文主要针对管理会计在保险企业的应用目标、现状及存在的主要问题进行分析,并据此提出构建符合保险企业实际的管理会计体系的策略。 Promoting the application of management accounting in insurance enterprises is beneficial to release the potential of management, enhance the level of management and refinement, and give better play to the role of decision support. This article mainly analyzes the application objective, present situation and main problems of management accounting in insurance enterprises, and puts forward the strategy of building management accounting system in line with the actual situation of insurance enterprises.