太平人寿海南分公司费差优化策略研究

发布时间：2018-03-17 18:54

本文选题：保险业　切入点：寿险公司　出处：《海南大学》2017年硕士论文　论文类型：学位论文

【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题。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,引出本文的研究思路、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。研究发现,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。
[Abstract]:As one of the three pillars of the modern financial system, the insurance industry is not only the "stabilizer" of the society, but also the "booster" of the modern economic development, which has always played an important role in the economic and social development. Profit through the provision of financial and insurance products, but at present most of the life insurance companies in China have extensive budget and assessment of expenses. As an intangible commodity, insurance products are sold by signing double service contracts with policy holders. Unlike tangible goods, which can count profitability at a glance. In the early days of a new life insurance company, premiums were small, large amounts of labor costs, workplace expenses and operating expenses were recorded in the current period and could not be smooth. How to reduce the cost waste and improve the profit of insurance companies in the initial stage of operation is a problem to be solved urgently. This paper studies the optimization strategy of the cost difference of Taiping Life Insurance Hainan Branch. This paper discusses how premium income can be allocated to premium interest expenditure, operating cost expenditure, reserve adjustment and so on through the detailed analysis indexes involved in the fee difference, and summarizes the second-level organizations such as Taiping Life Insurance Hainan Branch. This paper is divided into six chapters. The first chapter introduces the research value of the optimization of fee difference through the background, purpose and significance of the topic. Based on the review of domestic and foreign literature, this paper introduces the research ideas, methods, innovations and deficiencies. Chapter two analyzes the current situation of China's life insurance industry fee difference, the main introduction of the basic concept of fee difference, the classification of cost difference degree, The third chapter deeply analyzes the current situation of the cost difference management of Taiping Life Insurance Hainan Branch, and the necessity of optimizing the cost difference through the summary of the operating situation of the company. At the same time, the problems and reasons of the management of corporate cost difference are expounded. Chapter 4th refers to New York expense limitation Act, the General Accounting Standards of the United States. Chapter 5th aims at the problems existing in the management of fee difference in Hainan Branch and combines the management experience of New York expense limitation method. From four aspects to explore the specific measures to improve the company's profit. 6th chapter conclusion, the main content of the full text is summarized. The study found that the optimization of the cost difference is closely related to the operation and management model, while running through the business structure, business scale, Customer service, talent training, corporate governance, budget management, cost structure, etc., on the premise of reducing marginal investment, to do large-scale, improve the rate of continuation, optimize the training of domestic and foreign talents, improve the structure of sales expenses, Raising the ratio of production to production can effectively promote the optimization of the structure of cost difference, realize the profit of cost difference, and thus contribute to the profit of the company.
【学位授予单位】：海南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3

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