一、关于成本概念的使用我国《金融企业会计制度》、《保险公司财务制度》、《保险公司会计制度》,对成本、费用等概念的使用不太统一,很容易引起人们的误解。因此,有必要澄清成本、费用等有关概念的区别,以便正确使用。《保险公司财务制度》第7章46条对成本和费用作了规定:“公司在业务经营过程中发生的与业务经营有关的支出,包括赔款支出、给付支出和退保金、分保业务支出、代理手续支出及佣金支出、防预费、业务宣传费、业务招待费、固定资产折旧费、业务管理费、保险保障基金、准备金提 First, the use of the concept of cost China’s ”financial enterprise accounting system“, ”insurance company financial system“, ”insurance company accounting system“, the use of the concept of cost, cost is not uniform, it is easy to cause people’s misunderstanding. Therefore, it is necessary to clarify the differences between the concepts of costs, expenses and so on for proper use. Chapter 7, Article 46 of the Financial System of Insurance Companies stipulates the costs and expenses: ”The business-related expenses incurred by the Company in the course of business, including compensation payments, disbursements and surrender payments, reinsurance business Expenses, Agency Expenses and Commission Expenses, Pre-prevention, Business Advice, Business Hospitality, Depreciation of Fixed Assets, Business Management Fees, Insurance Funds, Reserves