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MBA硕士论文_太平人寿海南分公司费差优化策略研究DOC

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文本描述
摘要
保险业作为现代金融体系的三大支柱之一,不仅是社会的稳定器”,更是现代
经济发展的助推器”,历来在经济社会的发展中扮演着重要角色。商业保险的经营
主体是企业,通过提供金融保险产品来获利,但目前中国大部分寿险公司的费用预算
和考核口径粗放,而保险产品作为一种无形商品,通过与投保人签订双务合同来实现
销售,不同于有形商品能一目了然的统计出盈利能力。在新寿险公司成立初期,保费
规模较小,大量的人力费用、职场费用及经营费用均计入当期而无法平滑,导致保险
公司在经营初期持续负利润,如何减少成本浪费和提升盈利,成为业界亟待解决的问

本文研究太平人寿海南分公司费差优化策略,通过细化费差涉及的各项分析指
标,探讨保费收入在缴费期内如何分配到保费利益支出、运营成本支出、准备金提转
差等,总结出对于太平人寿海南分公司这类二级机构,只能通过提升费差益来提高公
司经营绩效,明确费差优化途径的着力点。本文共分六个章节。第一章绪论,通过选
题背景、目的和意义的阐述,引出费差优化的研究价值;通过对国内外文献的综述,
引出本文的研宄思路、方法、创新和不足。第二章分析中国寿险业费差现状,主要介
绍费差的基本概念、费差程度分类,中资和外资寿险公司费差管理现状及原因。第三
章深入分析太平人寿海南分公司费差管理现状,通过对公司经营情况的概述,引出费
差优化的必要性,同时阐述公司费差管理存在的问题和原因。第四章分别引用纽约费
用限制法、美国通用会计准则、国际会计准则等方法阐述提升寿险公司费差管理经验

第五章针对海南分公司费差管理存在的问题,结合纽约费用限制法等管理经验,从四
个方面探讨提升公司费差益的具体举措。第六章结论,主要对全文内容进行总结

研宄发现,费差优化与经营管理模式息息相关,同时贯穿业务结构、业务规模、
客户服务、人才培养、公司治理、预算管理、费用结构等多个方面,在减少边际投入
的前提下做大规模、提升继续率、优化内外勤人才培养、改善销售费用结构、提高投
产比等,均可以有效促进费差结构的优化,实现费差益,从而为公司盈利做贡献

关键词:保险业;寿险公司;费差益;经营绩效;公司治理 Abstract
As one of the three pillars of the modem financial system, The Insurance Industry not
only promotes social stability, but also boosts economic development. It has always played
an important role in the economic and social development.The operators of commercial
insurance is enterprises, which make a profit by offering financial and insurance
productsbut most of Chinafs Life Insurance companies cost budget and assessment of
extensive caliber.The insurance products as an intangible goods, through the signing of a
bilateral-obligation contract with the insured to achieve sales,different from tangible goods
at a glance the statistical profitability. During the initial stage of insurance company, the
premiums are small, a lot of manpower costs, workplace expenses and operating expenses
are included in the current and can not be smooth,leading to insurance companies
continued negative profits. So how to reduce the cost and profitability, become the industry
to solve the problem.
This thesis focuses on the strategy adopted by Hainan Taiping Life Insurance Co.Ltd.
to optimize the cost-profit deficiency. By going through other analyses concerning this
subject, discusses how insurance income can be spread into insurance benefit expense,
operation expense, reserve fund transfer and so on. The solution is that, for second-tier
branches like Hainan Taiping Life Insurance Co.,Ltd.,the only way to enhance its
operation performance is by increasing the cost-profit deficiency. Meanwhile, this paper
tries to identify those key points to achieve this goal. This thesis is divided into 6 chapters.
In the first chapter, through the background of the topic, the purpose and significance of
the elaboration, the study of the value of the difference in the study of the difference;
through the domestic and foreign literature review, leads to the research ideas, methods,
innovations and deficiency. The second chapter analyzes the situation of China’s life
insurance industry. This chapter mainly introduces the basic concepts and the classification
of cost-profit deficiency, the current situation and reasons of the difference management of
Chinese and foreign life insurance companies. Next chapter digs deep into the existing
situation of Taiping Life Insurance Company in Hainan,draws out the necessity of the
difference of the company&39;s business situation,and expounds the problems and reasons of
the cost-profit deficiency.The fourth chapter cites the New York Expense Regulation,
American General Protocols of Accounting, International Accounting Protocols and so on
to illustrate the management experience. In the fifth chapter, according to the problems
existing in the management of Hainan Province, this paper discusses the concrete measures
to improve the company&39;s cost-profit deficiency from four aspects in combination with the
management experience of New York Expense Regulation.The final chapter is the
conclusion of this thesis.
Research shows that cost-profit deficiency has a lot to do with the operation and
management mode of the company, and at the same time it involves the business structure,
the business scale, customer service, hrnnan resource training, management, budget control, expense structure and so on. To expend the business scale, increase the continuality rate,
optimize the training of office and front-line personnel, improve the sales expense structure,
heighten the invest-outcome rate, while reducing the marginal invest, can help with the
optimization of the cost-benefit structure,make positive cost-benefit rate and contribute to
the company&39;s success.
Key words: Insurance; Life insurance corporation; Positive cost-benefit rate; Operation
performance; Management 目 录
1 m ^ 1
i.i研宄的背景l.i.i选题背景1.1.2研究的目的和意义1.2费差理论及文献综述1.2.1费差定义1.2.2国外文献综述1.2.3国内文献综述1.2.4国内外文献研宄述评1.3研究的思路和方法1.3.1研宄的思路1.3.2研宄的方法1.4创新与不足1.4.1 创新 8
1.4.2 不足 8
2中国寿险业费差现状及原因分析2.1中国寿险业费差现状2.1.1中资寿险公司费差现状2.1.2外资寿险公司费差现状2.2中国寿险业费差现状的原因分析2.2.1市场监管体系不完善2.2.2中国寿险业长期粗放式发展的必然结果2.2.3行业战略导向重业务轻费用控制3太平人寿海南分公司费差现状3.1太平人寿海南分公司发展概况及费差优化的必要性3.1.1公司经营发展概况3.1.2公司费差优化的必要性3.2太平人寿海南分公司费差管理现存问题3.2.1粗放式经营策略,不注重资源使用效率3.2.2续期保费规模较小,客户服务体系有待完善3.2.3刚性费用占比过高,费用资源紧缺3.2.4费差分析指标不够明确,缺少评判费用支出合理性的工具3.2.5费差考评体系不健全,存在突击花钱等短视行为3.3太平人寿海南分公司费差现存问题的原因分析I 3.3.1公司经营理念未及时转型3.3.2费用资源未有效利用3.3.3对费差管理认识存在误区,不重视4提升寿险公司费差益的管理经验
21
4.1纽约费用限制法下费差管理要求
21
4.2美国通用会计准则(GAAP)下费差管理要求
22
4.3国际会计准则(IFRS)下费差管理要求
23
4.4各类管理经验综合评述
24
5太平人寿海南分公司费差优化的有效途径
25
5.1告别粗放式经营,科学平衡费差
25
5.1.1产品多元化分析,明确业务结构比例
25
5.1.2规模效应分析,明确业务规模
26
5.1.3投入量代替弹性分析,明确业务投入资源
26
5.2提升客户服务质量,做有品质的长期保单
28
5.2.1多元化客户服务渠道
28
5.2.2提升保费继续率指标,保证持续长期的费差益
28
5.3提升公司治理水平,控制和降低保险业务成本
29
5.3.1力口强内夕卜勤人才培养
30
5.3.2明确费差指标统计口径,确保费用支出的合理性
31
5.4完善费用预算控制及分析机制,提升资金使用效率
35
5.4.1改善销售费用结构,控制个人业务佣金损的发生
36
5.4.2关注费用投产比,注重长期效率,减少短视行为
36
^ T& 38
参考文献
39
附录:攻读硕士学位期间取得的学术成果
41
Wi ii 42
ii
海南大学硕士学位论文
1绪论
1.1研究的背景
1.1.1选题背景
保险业作为现代金融体系的三大支柱之一,不仅是社会的稳定器”,更是现代
经济发展的助推器”,历来在经济社会的发展中扮演着重要角色,在吸纳就业、促
进社会稳定方面发挥着至关重大的作用。随着保险业规模不断扩大,超过12万亿的
保险资金运作对于中国的经济都将产生深刻的影响。保险监管严”字当头,通过四
个着力点:着力优化保险供给、着力完善金融市场体系、着力补齐社会保障的短板、
着力增强社会托底水平,引导保险公司由销售短期理财型产品向传统型保险产品转
变,通过完善产品结构和资金运用规则助力供给侧改革,解决公司治理缺陷和不足

x即让保险业更好的为人民提供贴心、全面的保障,又能推动产业转型升级,更好地
服务实体经济的发展,推动社会治理能力的
。。。以上简介无排版格式,详细内容请下载查看