摘要
我国保险公司在社会主义市场经济环境下,各方面取得了迅速的发展,寿
险公司利润的主要来源为“死差益、利差益、费差益”,作为寿险公司利润重要来
源的“费差益”在保险公司管理中具有很强的可控性,而寿险公司的费用预算管理
是对费用进行管理的有效手段,是公司实现“费差益”的重要途径,在竞争越来越
激烈的保险市场中,各人寿保险公司纷纷加强费用预算管理,因此研究我国人
寿保险公司费用预算管理具有重要的现实意义。

虽然我国寿险近几年发展迅速,各保险公司逐渐认识到预算管理尤其是费
用预算管理的重要性,但因我国寿险发展比较晚,只有二十多年的历史,目前
寿险预算管理方面的内容研究很少,国内有关预算管理方面的书籍和资料中系
统完整的专门介绍寿险预算管理方面的书籍和资料不多,而作为寿险预算管理
的核心-费用预算方面的研究资料更少,国外专门针对该课题方面的研究也不多
见。

本人从事财务工作18年,其中从事保险财务工作11年,在从事保险财务工
作期间主要负责全系统预算管理工作和研究。本论文研究的目标为保险公司预
算管理中的费用预算管理,对人寿保险公司费用预算的地位、编制、审核、控
制、分析以及系统建设等各方面进行了分析研究,本人在研究过程中将根据实
践工作经验进行相关的案例分析,达到系统研究人寿保险公司费用预算管理的
目的,也将详细介绍人寿保险公司费用预算管理体系建设。

关键词:保险;财务;费用预算管理;预算管理体系建设
ABSTRACT
The insurance company of our country under the condition of socialism market
economy, each respect obtained rapid development, the life insurance company profit
is the main source for death benefit poor, spread profit, cost benefit poor, as life
insurance companies profit source cost benefit poor management in insurance
companies has strong controllability, and life insurance company budget management
is the cost management of an effective means, is the company to achieve ”cost benefit
poor “ important way, in the increasingly fierce competition in the insurance market,
the insurance companies have to strengthen the budget management, so the study of
China's life insurance company cost budget management has the important practical
significance.
Although our country life insurance has developed rapidly in recent years, the
insurance companies gradually realize the budget management especially the cost
budget management importance, but because our country life insurance development
relatively late, only 20 years of history, the current life insurance budget management
content of little, I searched the relevant domestic budget management of books and
data, found no system complete introduction to life insurance budget management of
books and materials, and as a life insurance core of budget management budget
research is rare, specifically for the task of study also does not see more.
I have engaged in accounting work for 18 years, which engaged in insurance
accounting work for 11 years, engaged in the insurance and financial work is
responsible for the entire system budget management and research. This paper studies
the target for the insurance company budget management budget management for life
insurance company, the budget preparation, review, status, control, analysis and
system construction and other aspects were analyzed in the study, I in the process of
research,according to the practical work experience related to the case analysis,reach
system of life insurance company cost budget management purposes, also introduced
the life insurance company cost budget management system construction.
KeyWords: Insurance; finance; budget management; budget management system