Our research aims to identifying the coordinates of financial management at the level of insurance companies. Insurance companies sell insurance products at a specific price (the insurance premium), without knowing the right cost, until the risk occurs. From this perspective, they need to mobilize and posses resources, that are used to meet anytime the financial claims. That explains how insurance sector is required to fulfill restrictions concerning a minimum level of issued and subscribed capital, specific reserves that need to be constituted, financial investments, monitoring the financial position and the relations with the insured by the supervising authority, etc.