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过去,金融、保险部门一直是作为行政事业单位进行管理的。近几年来,金融保险企业逐步实行企业化管理后,由于有些制度不够完善,某些内容已与当前实际情况不相适应,为了加强金融、保险企业的成本管理,财政部根据《国营企业成本管理条例》的规定,结合金融、保险企业的特点,制定了《国营金融、保险企业成本管理实施细则》。《细则》在原金融、保险企业财会制度和有关财经法规的基础上,主要作了以下变动: 一、修订了成本开支范围,调整了成本项目首先,打破了原银行、保险公司成本支出的格局,将成本项目基本分为:各项利息、保险赔款、业务费、管理费和其他支出。同时根据成本管理条例的有关规定,将原来非营业支出中的离休、退休、退职费、丧葬抚恤费、
In the past, the financial and insurance sectors have always been managed as administrative units. In recent years, after the gradual implementation of the enterprise-based management of financial and insurance enterprises, some systems are not perfect and some of them have not been adapted to the current actual conditions. In order to strengthen the cost management of financial and insurance enterprises, the Ministry of Finance, in accordance with the State Enterprise Cost Management Regulations “, combined with the characteristics of the financial and insurance companies, formulated the” Implementation Rules for the Cost Management of State-owned Finance and Insurance Enterprises ". The Rules mainly made the following changes on the basis of the original financial and insurance accounting systems and relevant financial laws and regulations: I. Revised the scope of cost expenditures and adjusted cost items Firstly, the pattern of the cost expenditures of the original bank and insurance companies was broken, The cost of the project is basically divided into: the interest, insurance claims, operating expenses, management fees and other expenses. At the same time according to the relevant provisions of the cost management regulations, the original non-operating expenses in the retirement, retirement, severance pay, funeral pensions,