近年来,随着我国保险业的快速发展,保险企业经营风险不断凸显,偿付能力、公司治理结构等成为监管机构监管的重点。各大保险公司也不断加强内部控制,其中,维护财务的独立性防范和化解财务风险,提高盈利能力逐步成为保险经营的核心因素之一。以制度建设为基础、以预算管理为起点、以资金管理为核心、以内部稽核为保障的保险公司财务总监委派制度正成为总公司防范分支机构经营风险,实现综合管控和监 In recent years, with the rapid development of China’s insurance industry, the operating risks of insurance companies have been constantly highlighted. Solvency and corporate governance structure have become the focus of supervision of regulatory agencies. Major insurance companies also continuously strengthened internal control. Among them, maintaining financial independence and preventing financial risks and increasing profitability have gradually become one of the core factors in insurance management. To institutional building as the basis, starting from the budget management, capital management as the core, the internal auditor for the insurance company CFO appointment system is becoming a head office to prevent branch risks and achieve comprehensive management and control and supervision