摘 要
近十年来，我国经济发展速度迅猛，我国已经成为世界第二大经济体。在经
济发展的同时，医疗技术也突飞猛进的发展，很多以往“绝症”目前已能够治愈
或延长寿命，但随之而来的是昂贵的医疗费。因此，人们开始规划自身的健康费
用问题。采取什么样的方式使自己的健康在经济上有一个很好的保障。无疑，员
工投保团体健康保险是一个成本低廉，且行之有效的方法。随着近 5 年员工福利
待遇的提高，团体健康保险逐渐成为团体组织吸引人才，留住人才的“金手铐”。

虽然中国人寿北分公司团体健康保险业务的快速发展，自身的成本管理存在
问题也逐步显现：包括理赔率高，整体业务规模较小，成本控制手段不科学、不
到位，导致运营成本过高等。因此，本文尝试着在中国人寿北分公司团体健康保
险产业引入战略成本管理的理念，有针对性的运用了层次分析、规范分析、对比
分析和实证分析等研究方法，创新地提出了中国人寿北京公司如何在团体健康保
险进行战略成本管理；如何更好地让战略成本管理工具为公司所用，本文结合中
国人寿北分公司团体健康保险业务发展的特点，重点运用战略定位分析、价值链
分析和成本动因分析三大工具进行了论述和方案设计，着重地强调了战略成本管
理方法如何在中国人寿北分公司结合自身的实际情况进行更好、更合理的应用，
并根据笔者在中国人寿北分公司十年多工作的经历，结合所在单位团体健康保险
成本管理的实际案例进行了充分论证。

关键词：健康保险，战略成本管理，价值链，战略定位，成本动因

Abstract
Over the past decade, the economic development in China has kept rapid pace.
Our motherland has become the second largest economy in the world. With the
economic development, the medical technology are developed rapidly. Many deadly
disease has been able to be cured or the lives of the patients can be prolonged.
However, the medical expense is high. Therefore, people begin to make a plan to
solve the problem of their health cost. What can give their health a good protection
in the economy It is no doubt that the group commercial health insurance is a
low-cost and effective mean. Therefore, through nearly five decades of development,
the group commercial health insurance has been a way that an organization attracts
the talented persons, which become the “golden handcuffs” to retain the talent.
Although the size of the group health insurance market of Beijing Branch of the
China life Insurance company continues to expand, there exists some problems in its
cost management, including the high rate of claims, smaller size of the overall
business, unscientific cost control means and too high operating costs. Therefore, we
try to introduce a new concept of strategic cost management on the group health
insurance of Beijing Branch of the China life Insurance company, mainly with the
analytic hierarchy process, specification analysis, comparative analysis and empirical
analysis, and so on. Is is brought how to manage the strategic cost on the group health
insurance. How shall we better manage strategic cost in the insurance companies
Combined with the characteristics of the group health insurance business, we analyse
three tools, strategic positioning analysis, value chain analysis and cost motivation
analysis, and focus on how to better manage strategic cost, combined with the actual
situation of their own in the insurance business. According to the experience of my
work in the Beijing Branch of the China life Insurance company for many years,
combined with the cost management case of health insurance industry, a profound
discussion is brought.
Keywords: health insurance, strategic cost management, value chain, strategic
positioning, cost drivers