摘要
经济新常态下,大型企业集团业务模式日益创新、业务领域空前拓展,风险管理也随之成为重中之重。在企业集团内部成立保险经纪公司,进行保险集中管理和提供专业保险服务,是降低保险成本和防控风险的重要途径。集团内部保险经纪公司由于成立时间较晚、财务管理缺乏横向可比以及财务人员配备不足和重展业轻财管等因素的影响,存在着财务管理基础薄弱、结算催收工作滞后和外部监管风险适应能力需要提升等问题,通过对当前保险经纪公司财务管理存在的问题进行分析,从货币资金、收入结算、回款清收、预算管控、绩效考核和税收管理及风险防范等方面,论述了如何加强保险经纪财务管理,从而压降保险经纪成本,完成服务主业和产业协同的工作目标。
In the new normal of economy development,large-scale enterprise groups have gained innovative business models and wider business fields,where risk management has become a top priority.Establishing an insurance brokerage company within an enterprise group,carrying out centralized insurance management as well as providing professional insurance services,is an important way to reduce insurance costs and prevent risks.Due to the influence of the factors,such as the late establishment of the group's internal insurance brokerage company,lack of horizontal financial management,inadequate financial staffing and ignoring financial management,there exists many problems,including weak financial management foundation,delayed settlement collection and backward external regulatory risk adaptability.Based on the analysis of these problems,the author discussed how to strengthen the financial management of insurance brokers from the aspects of monetary funds,income settlement,collection of receivables,budget control,performance evaluation and tax management.These solutions are conductive to the reduction of cost and the achievement of the collaborative goals.
作者
王晓焕
WANG Xiao-huan(China Railway Construction Corporation Chenghe Insurance Broker.,LTD,Beijing 100855,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2020年第S01期23-25,28,共4页
Journal of Shanxi University of Finance and Economics
关键词
企业集团
保险经纪
财务管理
enterprise group
insurance broker
financial management
