摘要
保险企业因其所经营的业务的特点，具有与其他行业不同的核算机制。通过建立保险企业的利润核算模型并对其进行了应用分析，归纳出影响保险企业实现利润和维持盈亏平衡的主要因素，并由此得出对保险企业经营管理有益的启示。
Insurers have special system of profit calculation because of their different characters comparing to other industries.This paper gives an applied analysis of newly-created profit calcula- tion model of insurers,and then through the analysis process find out which factors will be important for insurers to fulfill their profit plans.At last it provides useful suggestions for daily management of insurers.
