ABC保险公司全面预算管理的编制与控制的分析

发布时间：2018-03-14 06:13

本文选题：全面预算管理　切入点：预算编制　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：自从中国2001年加入WTO以后，在市场经济的磨练中，无论是国内走出去的企业，还是中国引进来的企业，他们的体现出来的管理素质都与那些墨守成规的企业有着本质的不同，不是他们企业人的素质有多高，而是他们采用了更先进的管理方法——全面预算管理制度。“预算管理是利用预算对企业内部各部门、各单位的各种财务及非财务资源进行分配、考核、控制，以便有效地组织和协调企业的生产经营活动，完成既定的战略发展目标。”[1]全面预算管理是企业全过程，全方位及全员参与的预算管理。在企业发展战略的指引下，全面预算管理是企业围绕预算而展开的一系列活动，已经成为企业管理不可或缺的核心内容之一，其作用在于全面提高企业经营管理效率和盈利水平，进而促进实现企业价值最大化，给利益相关者带来益处。随着经济的不断发展和改革的不断深入，特别是目前全球经济处于一个低迷时期，企业面临经济环境更加严峻，面临同行业的竞争日趋激烈，我国保险企业已经将全面预算管理的重视提高到了前所未有的高度，国内大多数保险企业已经采用了全面预算管理这种先进的管理方法。由于我国保险企业起步较晚，大多数保险企业都属于中小型保险公司，经不起市场经济的大风大浪洗礼，在预算管理实务中存在诸多的人为因素，因此很难使预算管理真正的重要作用发挥出来。因此，本文将ABC保险公司全面预算管理编制与控制作为研究对象，在全面预算管理理论的指导下，系统地、深入地剖析ABC保险公司全面预算管理实务，指出其问题所在之处并提出改进的合理化建议。全面预算管理在保险业界的实施，促进和保证了保险企业未来经营发展战略目标的实现，促进企业工作效率和经济效益的提高，同时也增强了企业在市场经济中的竞争能力。同时观念还没有彻底转变、预算编制不尽完善、预算控制缺失等一些问题还需要进一步解决。改善中小型保险公司全面预算管理，管理层首先要重视、明确全面预算管理的在企业管理中的地位，避免预算管理的片面性，建立健全预算管理组织架构，，制订适合本企业的预算管理政策和完备的预算控制体系。本文以ABC保险公司为例，根据全面预算管理基本理论，结合ABC保险公司全面预算管理编制与实施的实际情况，从预算控制与实施方面提出了全面预算管理的合理化建议。本文共分为四个章节。第一章是绪论部分，介绍了本文选题背景、本文研究的目的和意义以及推行全面预算管理的必要性，重点介绍了企业推行全面预算管理必要性；第二章对ABC保险公司概况进行了简单的介绍，从宏观和微观两个方面指出其全面预算管理需要改进之处，为本文的后面行文做铺垫；第三章以ABC保险公司全面预算的编制为基础，从流程维度对ABC公司全面预算编制实务予以详尽介绍；第四章针对ABC保险公司目前预算管理控制的缺失，预算执行分析严重落后的现状，参照ABC保险公司的预算编制信息，提出了详尽的预算控制与分析。最后是本文的结论部分，针对ABC公司全面预算管理编制与控制实务存在的问题,从宏观方面和微观方面对其全面预算管理提出了完善建议。
[Abstract]:Since Chinese joined WTO in 2001, honed in the market economy, whether at home or go out of business, Chinese introduction to the enterprise, they reflected the quality of management is essentially different from those of conventional enterprises, not their business people's quality is high, but they use management the comprehensive budget management system and more advanced methods. The budget management is the enterprise internal departments by the budget units of various financial and non-financial resources allocation, assessment and control, so as to effectively organize and coordinate the production and business activities of enterprises, achieve the strategic development goals. "[1] is the whole process of comprehensive budget management the enterprise budget management, all-round and full participation. In the enterprise development strategy under the guidance of comprehensive budget management is a series of activities of the enterprise focuses on the budget, has become One of the core content of enterprise management indispensable, its role is to improve the enterprise management efficiency and profitability, and promote enterprise value maximization to stakeholder benefits. With the development of economy and the deepening of the reform, especially in the current global economy is in a downturn, enterprises are facing more severe economic environment in the same industry, facing increasingly fierce competition, China's insurance companies have a comprehensive budget management to improve to hitherto unknown height, most of the domestic insurance companies have adopted the advanced management methods of comprehensive budget management. As China's insurance companies started late, most insurance companies are small and medium sized insurance companies can not afford to the strong wind and big waves of market economy baptism, there are many human factors in the budget management practice, so it is difficult to make the budget management The important role of the real play. Therefore, the comprehensive budget management and control system of ABC insurance company as the research object, the system in the comprehensive budget management under the guidance of the theory, in-depth analysis of the overall budget management of ABC insurance company, points out the problem and put forward reasonable suggestions for improvement.
The implementation of comprehensive budget management in the insurance industry, to promote and guarantee the implementation of the insurance business development strategy, promote the enterprise work efficiency and economic benefit, but also enhance the competition ability of enterprise in market economy. At the same time the concept has not been completely changed, the budget is not perfect, the lack of budget control etc. the problem needed to be solved. To improve the comprehensive budget management of small and medium sized insurance companies, managers should first pay attention to clear, comprehensive budget management in enterprise management status, to avoid the one sidedness of budget management, establish and improve the budget management organization, set up the enterprise budget management policy and the comprehensive budget control system.
This paper takes ABC insurance company as an example, according to the basic theory of comprehensive budget management, combined with the actual situation of ABC insurance company comprehensive budget management planning and implementation, from the implementation of the budget control and put forward reasonable suggestions to the comprehensive budget management. This paper is divided into four chapters. The first chapter is the introduction, describes the research background of this article and the purpose and significance of this study and the necessity of the implementation of a comprehensive budget management, focuses on the necessity of implementing comprehensive budget management in enterprise; the second chapter makes a brief introduction to the general situation of the ABC insurance company, two from the macro and micro aspects of the comprehensive budget management needs to be improved, in order to pave the way for the back of the the third chapter is on the basis of; preparation of ABC insurance company from the process of comprehensive budget, comprehensive budget and dimensions of the practice of ABC company to be introduced in detail; the fourth chapter in the ABC insurance The company currently lack of budget control, budget analysis of the current situation of lagging behind, according to the budget information of ABC insurance company, puts forward the budget control and analysis in detail. The last part is the conclusion of this paper, according to the ABC company comprehensive budget management system and control of practical problems, from the macro and micro aspects of the comprehensive budget management and puts forward suggestions.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.3

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