合理应用管理会计以促进保险公司财务转型升级  

Rational Application of Management Accounting to Promote the Financial Transformation and Upgrading of Insurance Companies

作　　者：刁英平 DIAO Yingping

机构地区：[1]中国人民保险集团股份有限公司,北京100031

出　　处：《保险职业学院学报》2024年第4期32-36,共5页Journal of Insurance Professional College

摘　　要：当前,面对激烈的市场竞争,保险公司必须不断实现财务转型升级,以提升竞争力并适应市场需求变化。本文提出,管理会计作为一种现代财务管理工具,能够为企业提供战略性决策支持。通过精细化预算编制、成本分析模型、业财融合等手段,保险公司得以优化资源配置、提高决策效率、降低成本,从而实现财务转型升级的目标。同时,管理会计还有助于强化内部控制机制、提高风险管理水平,进一步增强企业竞争力。为确保管理会计体系在财务转型升级过程中发挥最大效用,企业还需要结合自身实际情况不断完善和优化管理会计体系,以适应不断变化的市场环境和业务需求,实现长期可持续发展。At present,in the face of fierce market competition,insurance companies must constantly realize financial transformation and upgrading in order to enhance competitiveness and adapt to changes in market demand.This paper proposes that management accounting,as a modern financial management tool,can provide strategic decision support for enterprises.By means of fine budgeting,cost analysis model,industry and financial integration,insurance companies can optimize resource allocation,improve decision-making efficiency,and reduce costs,so as to achieve the goal of financial transformation and upgrading.At the same time,management accounting also helps to strengthen the internal control mechanism,improve the level of risk management,and further enhance the competitiveness of enterprises.However,in order to ensure the maximum effectiveness of the management accounting system in the process of financial transformation and upgrading,enterprises need to continuously improve and optimize the management accounting system based on their own actual conditions,so as to adapt to the changing market environment and business needs,and achieve long-term sustainable development.

关 键 词：管理会计 保险公司 财务转型升级 

分 类 号：F40.43[经济管理—产业经济]