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较长时期以来,有的保险企业不大重视自身的经济效益。其表现:一是过份追求发展速度,只讲保费收入,不顾经济效益。二是相当一部分保险职工过于强调保险企业的特殊性,只讲社会效益,不讲自身的经济效益。三是保险系统实行统一经营、统一核算、统负盈亏的经济核算体制,本身就是“大锅饭”企业。四是职工素质参差不齐,使强化内部管理、挖掘内部潜力失去了基础。应解决好以下几个问题。 一、演化经营机制改革 保险企业的经济效益,可表示为:经济效益=各项收入总额-赔款-费用±提转责任准备金之差±其它。准确评价经营效益,并将利益分配及奖惩,主要与利润指标挂钩,为今后进一步深化改革奠定必要的基础。
For a long time, some insurance companies do not pay much attention to their own economic benefits. Its performance: First, excessive pursuit of development speed, only premium income, regardless of economic benefits. Second, a considerable part of the insurance workers over-emphasize the particularity of insurance companies, only talk about social benefits, not to mention their own economic benefits. Third, the implementation of a unified insurance system, a unified accounting, profit and loss of the system of economic accounting, itself is the “big pot” enterprise. Fourth, uneven quality of workers, to strengthen the internal management, mining internal potential lost the foundation. Should solve the following questions. First, the evolution of operating mechanisms to reform the economic efficiency of insurance companies, can be expressed as: economic benefits = the total revenue - indemnity - expenses ± transfer of liability reserve difference ± other. Accurately evaluate the operating efficiency, and the distribution of benefits and rewards and punishments, mainly linked with profit targets, lay the necessary foundation for further deepening the reform in the future.