摘要
摘要
随着 2020年 9月行业车辆保险开始进行综合改革，车险保费收入明显下降，
而赔付成本刚性上涨，车险的盈利空间进一步被压缩，为保持成本管理水平在
行业内领先，C财产保险公司对成本管控的需求更加凸显。实施成本管控，需要
采用较为先进与合适的方法。当前已进入电子信息时代，传统的财务核算已远
远满足不了公司精细化管理的需要。目前国内保险行业管理会计工具实践较少，
在国家财政部发布《关于全面推进管理会计体系建设的指导意见》后，保险公
司的高层管理者越来越意识到管理会计工具的价值地位与重要性，通过合理有
效使用管理会计工具，不仅可以优化资源配置，还可以提升公司的管理水平，
为公司的长远发展起到重要积极作用。
本文以 C财产保险公司作为研究对象，笔者紧密结合管理会计工具以及相关
理论在公司中的运用，通过预算管理中的全面预算管理法和成本管理中的作业
成本法两个主要的管理会计工具对 C财产保险公司进行多维度分析，并对成本
管控中存在的问题提出相应的策略优化，从而使公司实现成本精细化管理、优
化成本管控。最终公司达到降本增效、可持续健康发展的目的。
关键字：财险公司；成本管控；管理会计工具；策略优化
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Abstract
Abstract
In September 2020, the auto insurance industry will begin to reform, and auto
insurance profits will gradually decline, while the cost of covering up will rise sharply,
and auto insurance profits will fall further. All the above factors make the impact of
cost control level of property C insurance company on corporate benefits more
prominent. The implementation of cost control needs to adopt more advanced and
appropriate methods. Nowadays, in the era of electronic information, traditional
financial accounting far exceeds the needs of companies to improve governance, At
present, the application of insurance management tools in China is very small. After
the Ministry of Finance issued the "Guidelines for a Comprehensive Management
Accounting System", The senior managers of insurance companies are more and
more aware of the value, status and importance of management accounting tools. By
using management accounting tools reasonably and effectively, they can not only
optimize resource allocation, but also improve the management level of the company
and play an important and positive role in the long-term development of the company.
This document closely integrates the company as a research object with property
insurance, and combines the use of company management accounting tools with the
theory of management accounting tools. The author analyzed the reasons why the
company used two main management tools to manage property insurance in many
aspects, from overall budget management to cost management. In order to improve
cost management, optimize cost management strategies, and keep cost management
levels at the forefront, so as to achieve the goal of reducing efficiency.
Key words: Property insurance company；cost control; management accounting tools;
strategy to optimization
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目录
目录
摘要 ............................................................................................................ I
Abstract......................................................................................................II
第一章绪论 ............................................................................................1
第一节研究背景与意义 ...................................................................................1
一、研究背景 .......................................................................................................................... 1
二、研究意义 .......................................................................................................................... 3
第二节国内外研究现状 ...................................................................................4
一、国外研究现状综述 .......................................................................................................... 4
二、国内研究现状综述 .......................................................................................................... 6
三、国内外研究述评 .............................................................................................................. 8
第三节研究内容和拟解决的主要问题 ...........................................................9
一、研究内容 .......................................................................................................................... 9
二、拟解决的主要问题 ........................................................................................................ 11
第四节研究方法..............................................................................................12
一、文献研究法 .................................................................................................................... 12
二、案例分析法 .................................................................................................................... 12
三、对比分析法 .................................................................................................................... 13
四、访谈法 ............................................................................................................................ 13
五、归纳分析法 .................................................................................................................... 13
第五节本文创新之处 .....................................................................................13
第二章理论基础及相关概念 ..............................................................15
第一节理论基础 .............................................................................................15
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