Chpt保险公司财务管理PPT学习教案

1、会计学1Chpt保险公司财务管理保险公司财务管理第1页/共30页第2页/共30页FinancialmanagerFirmsoperationsFinancialmarkets(1) Cash raised from investors(1)第3页/共30页FinancialmanagerFirmsoperationsFinancialmarkets(1) Cash raised from investors(2) Cash invested in firm(1)(2)第4页/共30页FinancialmanagerFirmsoperationsFinancialmarkets(1) Cash

2、raised from investors(2) Cash invested in firm(3) Cash generated by operations(1)(2)(3)第5页/共30页FinancialmanagerFirmsoperationsFinancialmarkets(1) Cash raised from investors(2) Cash invested in firm(3) Cash generated by operations(4a) Cash reinvested(1)(2)(3)(4a)第6页/共30页FinancialmanagerFirmsoperation

3、sFinancialmarkets(1) Cash raised from investors(2) Cash invested in firm(3) Cash generated by operations(4a) Cash reinvested(4b) Cash returned to investors(1)(2)(3)(4a)(4b)第7页/共30页CompanyIntermediariesBanksInsurance Cos.Brokerage FirmsObligationsFunds第8页/共30页IntermediariesInvestorsDepositorsPolicyho

4、ldersInvestorsObligationsFunds第9页/共30页Chief Financial Officer第10页/共30页Chief Financial OfficerControllerTreasurer财务长：即财务总监，负责财务长：即财务总监，负责管理现金和有价证券，规划管理现金和有价证券，规划资本结构，管理筹资和信贷资本结构，管理筹资和信贷部。部。会计长：即总会计师，负责会计长：即总会计师，负责企业内部会计、审计和税收企业内部会计、审计和税收问题。问题。第11页/共30页第12页/共30页Sole ProprietorshipsPartnerships第13页/共30

5、页Sole ProprietorshipsPartnershipsUnlimited LiabilityPersonal tax on profits第14页/共30页Sole ProprietorshipsCorporationsPartnershipsUnlimited LiabilityPersonal tax on profits第15页/共30页Sole ProprietorshipsCorporationsPartnershipsUnlimited LiabilityPersonal tax on profitsLimited LiabilityCorporate tax on p

6、rofits +Personal tax on dividends 第16页/共30页第17页/共30页第18页/共30页第19页/共30页第20页/共30页更一般更一般的目标的目标一般一般目标目标引用最引用最频的目频的目标标第21页/共30页Primary MarketsMoney第22页/共30页Primary MarketsSecondary MarketsMoney第23页/共30页Primary MarketsSecondary MarketsOTCMarketsMoney场外交易市场（场外交易市场（over the counter over the counter marketsmarkets，OTCOTC），又称柜台市），又称柜台市场、店头市场，是指在证券交场、店头市场，是指在证券交易所以外的、由证券买卖双方易所以外的、由证券买卖双方协商议价成交的证券交易市场