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与单纯的财务管理相比,全面预算管理关注的重点应从经营结果延伸到经营过程并扩展到经营质量。寿险公司应着力构建资产管理、负债管理、资产负债匹配管理、损益管理、偿付能力管理为主要指标的全面预算体系。文章分析了全面预算管理的意义,指出了做好全面预算管理的方法,提出要构建全面预算体系。
Compared with the simple financial management, the focus of the overall budget management should extend from the operation result to the operation process and extend to the operation quality. Life insurance companies should focus on building a comprehensive budget system with asset management, liability management, asset and liability matching management, profit and loss management, and solvency management as the main indicators. The article analyzes the significance of total budget management, points out the way to do a comprehensive budget management, and proposes to build a comprehensive budget system.