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随着中国加入世贸组织,中国寿险业的竞争也日趋激烈。寿险公司在发展过程中大多只重视保费规模和市场占有率,而忽视了盈利能力。所以,寿险公司的价值管理成了摆在财务人员面前的难题。本文从介绍中国寿险公司面临的营业费用管理问题入手,重点阐述了营业费用模型建立的背景、理论依据、基本假设、基本内容、建立过程等,最后明确了营业费用模型应用需关注的问题。
With China’s accession to the WTO, the competition in life insurance industry in China is becoming increasingly fierce. Most life insurance companies in the development process only focus on premium size and market share, while ignoring the profitability. Therefore, the life insurance company’s value management has become a problem facing financial officers. This article starts with the introduction of the business cost management faced by life insurance companies in China, and mainly elaborates the background, theoretical basis, basic assumptions, basic contents and establishment process of the business cost model, and finally clarifies the issues that should be paid attention to in the application of business cost model.