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保监发【2012】8号关于印发《保险公司财会工作规范》的通知中第二十一条规定保险公司应当实施分支机构财务经理委派制。财务经理委派制是指保险公司总公司委派财务负责人监督所在分支机构的资产经营和财务状况。各委派财务负责人肩负财务管理和财务监督的双重职责,主要是严格执行总公司对机构财务部的各项指令,负责受派公司的资金管理工作和会计核算工作,开展业务收支活动,进行财务分析,成本分析,监督检查各项资金的使用情况,为所在机构经营者和上级主管单位提供及时准确的财务信息。目前财务经理委派制被应用于各保险公司,并且在公司经营管理过程中起到了重大作用。但在实际执行过程中,委派财务经理制也存在一些问题。现笔者结合自身工作经验对保险公司财务经理委派制进行浅析。
Bao Jian Fa [2012] No. 8 on the issuance of “Insurance Company Financial Accounting norms,” the 21st article provides that insurance companies should implement branch financial manager appointment system. Financial manager appointments refer to the head office of the insurance company appoints the person in charge of finance to supervise the asset management and financial status of the branch where the insurance company is located. Each responsible person in charge of financial affairs shoulders the dual responsibilities of financial management and financial supervision. The main responsibilities are the strict implementation of various directives of the head office on the departmental finance department, the fund management and accounting work of the dispatched companies, the carrying out of business receipts and payments activities, Financial analysis, cost analysis, supervision and inspection of the use of various funds for the agencies and supervisors to provide timely and accurate financial information. At present, the financial manager appointment system is applied to various insurance companies and plays a significant role in the company’s management. However, in the actual implementation process, there are some problems in the appointment of financial manager system. Now I combine their own experience of insurance companies finance manager appointment system analysis.