一、问题的提出 随着保险事业的迅速发展,保险的经营效益问题,越来越引起人们的重视,并被列为企业经营管理的中心问题。对保险企业而言,既要注重社会效益,也要讲求自身的经济效益,两者缺一不可。 为了使保险企业能够实现更多的利润,人们普遍把注意力集中在多收保费、减少赔款和节约费用开支上。所以,保费、赔款和费用,便成为考核企业经营的主要经济指标。 在上级部门确定费用率后,保险企业的总利润,是由各个险种的保费收入和赔款支出所决定的。这里有两个重大课题,需要研究。 First, the question raised With the rapid development of insurance, insurance benefits of the operation, more and more aroused people’s attention and was listed as the center of business management issues. For insurance enterprises, we must pay attention to social benefits, but also pay attention to their own economic benefits, both indispensable. In order to enable insurance companies to achieve more profits, people generally focus on the overcharged, reduce claims and save costs. Therefore, premiums, indemnities and fees have become the major economic indicators for assessing the operation of enterprises. After the upper department to determine the cost rate, the insurance company’s total profit is determined by the insurance premium income and compensation expenses of various types of insurance. There are two major topics that need research.