编制人：授权人：版本：生效日期：此手册仅供太保使用和参考，未经太保授权和许可，不得外传。)目录第一部分概述....................................................................................................1第二部分职能架构体系....................................................................................21职能架构............................................................................................................21.1总貌............................................................................................................21.2特点............................................................................................................32职能具体描述....................................................................................................42.1集团职能说明............................................................................................42.2总公司职能说明........................................................................................72.3业务前线分支机构职能说明..................................................................102.4区域性后援支持职能说明......................................................................122.5特别分支机构职能说明..........................................................................13第三部分管理控制基础..................................................................................151管理原则..........................................................................................................151.1明确三种（投资、利润、成本）中心..................................................151.2集团/总公司–投资与成本中心.........................................................151.3业务前线分支机构–利润中心..........................................................161.4后援支持分支机构–成本中心..........................................................162利润中心核算基础..........................................................................................162.1利润中心利润定义..................................................................................162.2变动成本和固定成本..............................................................................162.3利润中心利润（率）考核法与费用率控制法的对比..........................173成本中心费用分摊..........................................................................................173.1费用归集和分摊......................................................................................173.2分摊范围..................................................................................................173.3分摊比率..................................................................................................183.4分摊步骤..................................................................................................183.5分摊执行..................................................................................................184投资中心的核算..............................................................................................194.1投资中心范围..........................................................................................194.2股权投资业绩考核主要指标..................................................................19第四部分前线业务分支机构具体管理办法..................................................211分支机构增设条件..............
