财务管控是企业管理的核心,财务管控的成败直接影响企业的生存和发展。财产保险公司作为经营风险的特殊企业,其财务管理也具有特殊性,如:现金流入先于现金流出、现金流入具有确定性而现金流出不确定、资金运用不存在循环往复、保费收入确认的复杂性(需要计提未到期责任准备金)、精算对利润的影响较大、财务监管更加严格等等。 Financial control is the core of business management, the success or failure of financial control directly affects the survival and development of enterprises. Property insurance company, as a special enterprise with risk management, also has its own specialties in financial management, such as cash inflow before cash outflow, cash inflow with certainty and uncertain cash outflow, no recurrence of capital utilization, complicated confirmation of premium income (Needs to be accrued for unexpired liability reserves), actuarial impact on profits larger, financial regulation more stringent and so on.