经过40年的快速发展，我国保险业已经成为中国金融体系中不可或缺的重要组 成部分。但随着保险市场的开放，保险业的竞争也在进一步加剧，国内各保险公司纷 纷寻求走效益型道路。而且随着国家对保险行业的严监管，使保险公司面临着更大的 监管风险。近年来越来越多的保险公司采用集中式的财务管理模式来发挥财务调控功 能、降低财务风险。但财务集中的管理模式有其自身的限制，如何避免财务集中给企 业发展带来的制约成为各保险公司要解决的课题之一。 HX健康保险公司，作为一家全国性质的经营人身险、健康险的保险公司，从成 立之初就采用由总公司集中管理的财务管控模式，财务集中管理在公司的战略实现、 风险管控等方面发挥着巨大的作用，但随着公司内外部环境的变化，财务集中管理显 露出一些问题。本文通过梳理国内外关于财务管理，尤其是财务集中管理方面的研究 文献以及先进经验资料，学习研究了委托代理理论、财务管控理论及财务管理模式， 将其作为理论基础，对HX健康保险公司的财务集中管理运行现状进行深入研究，归 纳总结出其财务管理存在过度集权、全面预算管理不健全、财务组织架构模糊、岗位 职责不清晰等问题，并给出具体改进提升方案，通过加强机构财务管理职能、完善全 面预算管理制度、加强财务人员考核及培训、重新梳理财务组织架构等措施使财务集 中管控制度能更好的为公司发展提供支持，对HX健康保险公司在今后的财务管控工 作有着现实的指导意义。同时，也对中小型保险公司的财务集中管理有着借鉴意义。 关键词：保险公司 财务集中管理 财务集中管理优化 II ABSTRACT After 40 years of rapid development, China's insurance industry has become an indispensable part of China's financial system. However, with the opening of the insurance market, the competition of the insurance industry is further intensified. Domestic insurance companies have been seeking to take the road of efficiency. And with the strict supervision of the insurance industry by the state, insurance companies are facing greater regulatory risk. In recent years, more and more insurance companies adopt centralized financial management mode to play the role of financial regulation and reduce financial risks. However, the management mode of financial concentration has its own limitations. How to avoid the constraints brought by financial concentration to the development of enterprises has become one of the issues to be solved by insurance companies. HX health insurance company, as a national insurance company operating personal insurance and health insurance, has adopted the financial management and control mode centralized by the head office since its establishment. The financial centralized management plays a huge role in the strategic realization and risk management and control of the company. However, with the change of the internal and external environment of the company, some problems appear in the financial centralized management. This paper studies the principal-agent theory, financial management and control theory and financial management mode by combing the research literature and advanced experience of financial management at home and abroad, especially the financial centralized management. Taking them as the theoretical basis, it makes an in-depth study on the current situation of financial centralized management operation of HX health insurance company, and sums up the existence of excessive financial management. Centralized management, incomplete comprehensive budget management, fuzzy financial organization structure, unclear job responsibilities and other issues, and specific improvement plans are given. Through strengthening the financial management function of the organization, improving the comprehensive budget management system, strengthening the assessment and training of financial personnel, and re combing the financial organization structure and other measures, the financial centralized management and control system can better support the development of the company. It has practical guiding significance for HX health insurance III company in the future financial control work. At the same time, it also provides research materials and practical basis for the financial centralized management of small and medium-sized insurance companies. Key words：insurance company，centralized financial management，optimization of centralized financial management IV 目 录 摘 要 ......................................................................................................................................................I Abstract .................................................................................................................................................... II 第一章 绪论 ......................................................................................................................................... 1 1.1 研究背景及意义 ............................................................................................................................. 1 1.1.1 研究背景 ................................................................................................................................... 1 1.1.2 研究意义 ................................................................................................................................... 2 1.2 财务集中管理的国内外研究现状 ............................................................................................. 2 1.2.1 国外研究现状 ........................................................................................................... 2 1.2.2 国内研究现状 ......................................................................................................................... 4 1.2.3 国内外研究分析 ..................................................................................................................... 6 1.3 研究方法及研究框架 .................................................................................................................... 6 1.3.1 研究方法 ................................................................................................................................... 6 1.3.2 研究框架 ................................................................................................................................... 6 第二章 财务集中管理理论基础及概述 ....................................................................................... 8 2.1 财务集中管理理论基础 ............................................................................................................... 8 2.1.1 委托代理理论 ......................................................................................................................... 8 2.1.2 财务管控理论 ......................................................................................................................... 8 2.1.3 财务管理模式 ......................................................................................................................... 9 2.2 保险公司财务集中管理概述 .................................................................................................... 10 第三章 HX健康保险公司财务集中管理的现状 .................................................................... 12 3.1 公司简介 ........................................................................................................................................ 12 3.2 公司现行财务集中管理模式介绍 ........................................................................................... 12 3.2.1 财务组织架构及岗位职责 ................................................................................................. 13 3.2.2 财务负责人委派制及队伍集中管理 ............................................................................... 14 3.2.3 资金集中管理 ........................................................................................................................ 15 3.2.4 会计核算集中 ........................................................................................................................ 16 3.2.5 预算管理 ................................................................................................................................. 19 3.2.6 税务集中管理 .....................................................