T寿险企业财务管理模式研究

发布时间：2018-01-25 03:03

本文关键词： T寿险财务管理模式全面预算管理绩效考评财务集中化　出处：《福建师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：建立和完善寿险企业现代财务管理模式,对于推动寿险企业财务管理信息化、规范化、科学化,提高寿险企业的管理水平、经济效益和核心竞争力,应对日益激烈的内外部竞争环境有着重要的意义。本文通过对我国主要寿险企业尤其是T寿险的财务管理现状的调查和分析,借鉴了国内外大型企业集团财务管理的成功经验,结合全面预算管理、绩效考评和财务集中化管理理论,提出在网络信息化的基础上,以全面预算管理和绩效考评为控制手段,对生产经营进行全过程、全方位管理和控制的集中化会计核算和扁平化财务管理新模式。创造性地提出将全面预算管理和绩效考评指标纳入会计核算体系,实现会计核算与财务管理的有机结合；通过建立基于信息网络的会计核算中心,将会计核算与财务管理地点适度分离,实现集中化的会计核算、扁平化的财务管理；采取内部资金调度和虚拟银行的方式,实现资金的集中支付和统一管理等新观点。并且,财务管理新模式在寿险运营企业的初步应用中取得了明显效果。因此,中国寿险企业的财务管理,必须紧紧围绕管理和效益这两个中心,在财务管理信息化基础上,以全面预算管理和绩效考评为突破口,以此带来正三角效应,形成企业难以被模仿和替代的核心竞争力。
[Abstract]:Establishing and perfecting the modern financial management mode of life insurance enterprises can promote the informatization, standardization and science of financial management of life insurance enterprises, and improve the management level, economic benefits and core competitiveness of life insurance enterprises. It is of great significance to deal with the increasingly fierce internal and external competitive environment. This paper investigates and analyzes the current financial management situation of major life insurance enterprises in China, especially T life insurance. Based on the successful experience of financial management of large enterprise groups at home and abroad, combined with the theory of comprehensive budget management, performance evaluation and financial centralization management, this paper puts forward the basis of network informatization. With the overall budget management and performance appraisal as the control means, the whole process of production and operation is carried out. A new centralized accounting and flat financial management model of omni-directional management and control. Creatively put forward to bring the comprehensive budget management and performance evaluation index into the accounting accounting system. Realizing the organic combination of accounting and financial management; Through the establishment of accounting center based on information network, the location of accounting and financial management can be separated moderately, so as to realize centralized accounting and flat financial management. Adopting the method of internal capital dispatching and virtual bank, realizing the centralized payment of funds and unified management, and the new mode of financial management has achieved obvious results in the initial application of life insurance operation enterprises. The financial management of Chinese life insurance enterprises must focus closely on the two centers of management and benefit. On the basis of information of financial management, it is necessary to take comprehensive budget management and performance evaluation as the breakthrough point to bring positive triangle effect. Form the core competitiveness that enterprises are difficult to imitate and replace.
【学位授予单位】：福建师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F842.3

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