太平洋财产保险湖南分公司费用预算管理研究

发布时间：2018-02-22 23:15

本文关键词： 保险公司费用预算管理考核体系　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，随着中国经济的腾飞，中国的保险市场也飞速发展，保险公司近二十年的发展也是中国经济发展的一个缩影，经济的发展必然伴随着问题的产生。保险公司保费年年增长，这也无法掩盖存在的问题，如利润的增长大大低于保费的增长等，造成这些问题的原因是多方的，而首当其冲就是费用预算管理薄弱，在保险行业，谁能加强费用预算管理，谁就在日后的竞争中拥有取胜之匙。从广义上讲，财产保险公司的财务分为“收支”两条线，“收”很明确就是各项保费收入，“支”是理赔款、职工工资、佣金手续费等其他各项支出，费用预算管理显得尤为重要。本文以太平洋财产保险湖南分公司为背景，对该公司自2010年来实施费用预算管理三年来的情况做一个对比，从三个层面对该公司的费用预算管理进行剖析：一是战略层面，建立健全的费用预算管理制度是未来财产保险公司发展趋势，也是完善内控的一个重要步骤；二是技术层面，费用预算管理制度可以更好的管理公司各项费用开支，做到资源合理配置；三是从管理层面，财产保险公司下拥有众多大小规模不一的支公司，在财务集中管理后，如何让有限的费用资金更好的助力支公司的发展，提高管理水平。本文将以一个在太平洋财产保险湖南分公司（以下简称“太保湖南分公司”）财务人员的角度，从已经建立的费用预算管理制度入手，，对这套制度的运行进行了理论和实践的研究与探索，讨论如何建立一套考核体系，去维护费用预算制度的良好运行。
[Abstract]:In recent years, with the rapid development of China's economy, China's insurance market has also developed rapidly. The development of insurance companies in the past 20 years is also a microcosm of China's economic development. The development of economy is bound to be accompanied by problems. Insurance company premiums increase year by year, which can not cover up the existing problems, such as the growth of profits is much lower than the growth of premiums, and the causes of these problems are various. The first is the weak cost budget management. In the insurance industry, who can strengthen the cost budget management, who will win in the future competition. Broadly speaking, the financial affairs of a property insurance company can be divided into two lines: "income and expenditure", "collection" is clearly defined as the premium income, and "support" is the settlement of claims, wages of workers and staff, commissions, commissions, and other expenses, The cost budget management is particularly important. This paper, taking the Hunan Branch of Pacific property Insurance as the background, makes a comparison of the three years since the implementation of the cost budget management in the company since 2010. This paper analyzes the cost budget management of the company from three aspects: first, the establishment of a sound cost budget management system is the development trend of the future property insurance company, and it is also an important step to improve the internal control, and the second is the technical level. The cost budget management system can better manage the expenses of the company and achieve the rational allocation of resources. Third, from the management level, property insurance companies have many branches of various sizes and sizes, after centralized financial management, How to make the limited expense funds better support the development of the company, improve the management level. This paper will start with the established cost budget management system from the perspective of a financial staff of the Hunan Branch of Pacific property Insurance (hereinafter referred to as "Taibao Hunan Branch"). This paper studies and explores the operation of this system in theory and practice, and discusses how to establish an examination system to maintain the good operation of the expense budget system.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F842.3

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