中国太平洋保险公司管理手册编制人：授权人：版本：生效日期：目录第一部分概述....................................................................................................1第二部分职能架构体系....................................................................................31职能架构............................................................................................................31.1总貌............................................................................................................31.2特点............................................................................................................42职能具体描述....................................................................................................62.1集团职能说明............................................................................................62.2总公司职能说明........................................................................................82.3业务前线分支机构职能说明..................................................................112.4区域性后援支持职能说明......................................................................142.5特别分支机构职能说明..........................................................................15第三部分管理控制基础..................................................................................161管理原则..........................................................................................................161.1明确三种（投资、利润、成本）中心..................................................161.2集团/总公司–投资与成本中心...........................................................171.3业务前线分支机构–利润中心............................................................171.4后援支持分支机构–成本中心............................................................172利润中心核算基础..........................................................................................172.1利润中心利润定义..................................................................................172.2变动成本和固定成本..............................................................................182.3利润中心利润（率）考核法与费用率控制法的对比..........................183成本中心费用分摊..........................................................................................183.1费用归集和分摊......................................................................................193.2分摊范围..................................................................................................193.3分摊比率..................................................................................................193.4分摊步骤..................................................................................................203.5分摊执行..................................................................................................204投资中心的核算..............................................................................................204.1投资中心范围..........................................................................................204.2股权投资业绩考核主要指标..................................................................21第四部分前线业务分支机构具体管理办法..................................................221分支机构增设条件.......................................
