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企业经营到年终,通过盘点决算,帐面上常会出现盈利或亏损数字,偶尔也会发生不赔也不赚的情况,这时企业称之为盈亏临界点,也称为保本经营。笔者认为,研究和探讨保险企业自身经济效益的规律时,研究盈亏临界点,即保本经营的内在涵义,特别是保本经营在保险企业经营中的应用,无疑对保险企业经营者和决策者在优化险种结构、努力提高自身经济效益、合理安排全年业务指标、制定利润计划,以及实行单险种效益的考核预测或决策,都将起到积极的指导作用。
Business to the end of the year, through the inventory of final accounts often appear on the profit or loss figures, and occasionally will not lose or not earn the case, when the business called the critical point of profit and loss, also known as capital preservation business. The author believes that when studying and discussing the law of insurance enterprises’ own economic benefits, it is necessary to study the critical point of profit and loss, that is, the intrinsic meaning of capital preservation, especially the application of capital preservation in the management of insurance enterprises. There is no doubt that insurance enterprises and decision- Insurance structure, and strive to improve their own economic efficiency, rational arrangements for the annual business indicators, the development of profit plans, as well as the implementation of a single assessment of insurance benefits forecasting or decision-making, will play an active guiding role.