全面预算管理在XX中资寿险公司中的应用研究

发布时间：2018-01-30 10:38

本文关键词： 全面预算管理寿险公司　出处：《北京邮电大学》2013年硕士论文　论文类型：学位论文

【摘要】：全面预算管理已有一百年历史,并已形成一套相对完善、科学的企业内部控制的理论与方法,被大型企业和公司推崇,是目前世界上许多企业采用的管理模式。上世纪六十年代,全面预算管理开始引入我国,但影响甚微。改革开放后,全面预算管理逐渐在国内大型企业和公司采用,但在保险行业应用较少。在我国,寿险业在现代寿险制度的建立,提高国际国内的竞争力方面取得了较高的成就。但是随着入世后逐渐开放国内市场,面对国际保险公司争夺国内市场的压力,国内保险公司和企业在管理能力、运作效率、资金等方面的竞争力明显较低。本研究在深入探讨全面预算管理的理论基础和预算方法的基础上,结合XX中资寿险公司预算管理的发展现状,编制一套适用于该公司的全面预算管理体系,借助该公司2009-2011年经营状况的数据分析全面预算管理对公司发展的促进作用。并分析XX中资寿险公司在编制和实施全面预算管理时存在的不足,继而提出完善和发展该公司全面预算管理体系的建议和措施。本研究共得到以下几点结论：首先,从XX中资寿险公司的经营预算、长期投资预算、现金流量预算和主要报表的预算四个方面进行全面预算管理内容的编制。并使用固定预算法、增减量预算法、弹性预算法、零基预算法和概率预算法多种方法进行编制。根据具体编制每个方面的特点选择适合的编制方法。其次,使用定性分析与定量分析相结合的方法探讨全面预算管理在XX中资寿险公司的实施。分析发现,全面预算管理对XX中资寿险公司的产品的销售和保费收入、企业的投资收益均有较好的促进作用,同时较好地控制了企业不必要的日常支出,促进企业更加高效地运行,保证企业有稳定的营业利润。最后,XX中资寿险公司在实施全面预算管理时也存在一定的不足,且在一般寿险公司也普遍存在。主要表现在预算管理的基础较为薄弱、预算执行的监管不足、公司员工缺乏对预算管理的重视等。因此,建立统一的信息平台,加强预算管理的基础、建立并实施各项跟踪制度、培养员工对短期目标和长期目标的认识与认可是提高保险企业预算管理的效率、提升企业竞争力的重要举措。
[Abstract]:Comprehensive budget management has a history of 100 years, and has formed a set of relatively perfect, scientific theory and method of internal control of enterprises, which is highly praised by large enterprises and companies. In -40s, comprehensive budget management began to introduce into China, but the impact is very small. After the reform and opening up. Comprehensive budget management is gradually used in large enterprises and companies in China, but it is rarely used in insurance industry. In China, life insurance industry in the establishment of modern life insurance system. However, with the gradual opening of the domestic market after China's accession to the WTO, faced with the pressure of international insurance companies to compete for the domestic market, domestic insurance companies and enterprises in the management capacity. Operational efficiency, capital and other aspects of the competitiveness is significantly lower. On the basis of deeply discussing the theoretical basis and budget method of comprehensive budget management and combining the current situation of the budget management of XX Chinese-funded life insurance company, this study formulates a set of comprehensive budget management system suitable for this company. With the help of the data of the company's operating situation for 2009-2011, the paper analyzes the promoting effect of comprehensive budget management on the development of the company, and analyzes the shortcomings of XX Chinese-funded life insurance company in compiling and implementing the comprehensive budget management. . Then put forward the suggestions and measures to improve and develop the company's overall budget management system. First of all, from XX Chinese life insurance company's operating budget, long-term investment budget, cash flow budget and the budget of the main statements of the four aspects of the overall budget management content compilation. And the use of fixed budget law. The methods of adding and decreasing budget, elastic budget, zero base budget and probability budget are compiled. According to the characteristics of each aspect, the suitable method is chosen. Secondly, using qualitative analysis and quantitative analysis to explore the implementation of comprehensive budget management in XX Chinese-funded life insurance company. The comprehensive budget management can promote the sales and premium income of the products of XX Chinese life insurance company and the investment income of the enterprise. At the same time, it can control the unnecessary daily expenses of the enterprise. To promote more efficient operation of enterprises, to ensure stable operating profits. Finally, there are some deficiencies in the implementation of comprehensive budget management in XX Chinese-funded life insurance companies, and they also exist in general life insurance companies, mainly in the weak basis of budget management. The supervision of budget execution is insufficient, the company staff lack of attention to budget management, etc. Therefore, establish a unified information platform, strengthen the basis of budget management, establish and implement the tracking system. It is an important measure to improve the efficiency of budget management and enhance the competitiveness of insurance enterprises to cultivate the recognition and recognition of short-term and long-term goals.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F842.3

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