平安产险吉林分公司预算管理优化研究

发布时间：2018-04-21 19:19

本文选题：预算管理 + 资本预算　；参考：《吉林大学》2014年硕士论文

【摘要】：十二五规划以来，中国财产保险市场得到了飞速发展，随着车险费率放开管制，财产保险市场的竞争逐渐加剧，各主体在竞相推出电话车险、网上直销和上门理赔等一系列方便消费者服务举措后，一个创新服务的出现，很快会被市场竞争者复制跟随，产品在服务上和价格上的差异不大。同时，随着乡镇经济飞速发展，农业保险业务市场放开，都使财产保险公司在乡镇市场的快速扩张需求加大。而公司在快速扩张的同时，往往要面临更多的经营风险，会滞后发现很多管理上的问题。因此保险公司在采取低成本战略的同时，需要对资本投资进行优化，防范经营风险于未然。预算管理作为金融保险行业成本管控的主要手段，是公司战略实施的重要工具。预算管理的优化研究对保险公司总体战略目标的实现、市场竞争力的提升具有十分重要的意义,精细化的预算管理更能为公司在激烈的市场竞争中规避风险，创造价值。本文以平安财产保险吉林分公司为研究对象，以公司战略为核心,以降低公司经营成本为目标，根据分公司所处的经营环境，针对分公司在资本预算管理和费用预算管理中存在的一些问题，对分公司的预算管理进行优化。优化措施主要为借助财务管理净现值模型及其衍生模型和企业竞争与战略分析SWOT模型等分析工具，对资本预算项目投资决策流程进行优化，为平安产险吉林分公司预算管理委员会的决策提供模型预测数据信息以及结合自身优势与劣势的市场竞争环境分析，防止因快速扩张需求带来的盲目投资而加大的经营风险，节约投资成本。在费用预算管理优化方面，借助全面预算管理理论中的先进方法，改变现有组织架构下的预算管理体系架构，转变乡镇级机构预算管理模式。一方面，减少管理的中间环节，发挥财务集中管理模式的优点和长处；另一方面加快费用资金流转，授予乡镇机构部分费用使用的自主权，，提高终端机构的成本管控意识，充分调动机构在经营上的积极性和主动性，提高费用使用效率。为了保证优化方案的顺利开展，本文分别从信息管理系统、队伍建设和制度流程三个方面提出了实施保障方案。信息管理系统提高了预算管理工作的效率与质量；队伍建设保障了预算人力的充足和员工工作技能水平的不断提高以适应新的要求；制度流程的完善明确和规范了乡镇机构的预算管理操作流程，使优化后的终端机构在预算管理方面更为顺畅。从而保证了优化方案的可行性与适用性。
[Abstract]:Since the 12th Five-Year Plan, the property insurance market in China has been developing rapidly. With the deregulation of vehicle insurance rates, the competition in the property insurance market has gradually intensified, and various main bodies are competing to launch telephone auto insurance. After a series of convenient consumer service measures, such as online direct selling and door-to-door settlement, the emergence of an innovative service will soon be replicated by market competitors, with little difference in service and price. At the same time, with the rapid development of township economy and the opening up of agricultural insurance market, the rapid expansion demand of property insurance companies in the township market is increased. But the company in the rapid expansion, often to face more business risks, will lag behind the discovery of a lot of management problems. Therefore, the insurance company should optimize the capital investment while adopting the low cost strategy to guard against the operating risk. As the main means of cost control in financial and insurance industry, budget management is an important tool for the implementation of corporate strategy. The research on the optimization of budget management is of great significance to the realization of the overall strategic objectives of insurance companies and the promotion of market competitiveness. The refined budget management can avoid risks and create value for the companies in the fierce market competition. This paper takes the Jilin Branch of Ping an property Insurance as the research object, takes the company strategy as the core, aims at reducing the operating cost of the company, and according to the operating environment of the branch company, Aiming at some problems existing in capital budget management and expense budget management, this paper optimizes the branch budget management. The optimization measures are to optimize the investment decision-making process of capital budget items by means of the net present value model of financial management and its derivative model and the SWOT model of enterprise competition and strategy analysis. To provide model forecast data information for the decision of the budget management committee of Jilin Branch of Ping an property Insurance Company, and to analyze the market competitive environment combining its own advantages and disadvantages, to prevent the increased operating risk caused by blind investment brought by the rapid expansion demand. Save the cost of investment. In the aspect of cost budget management optimization, with the help of the advanced methods in the theory of overall budget management, the budget management system structure under the existing organizational structure and the budget management mode of township organizations are changed. On the one hand, we should reduce the intermediate links of management and give full play to the advantages and advantages of the mode of centralized financial management; on the other hand, we should speed up the flow of expense funds, grant township organizations the autonomy to use part of their expenses, and enhance the awareness of cost control in the terminal organizations. Fully mobilize the enthusiasm and initiative of the organization in the operation, improve the efficiency of the use of expenses. In order to ensure the smooth development of the optimization scheme, this paper puts forward the implementation guarantee scheme from three aspects: information management system, team building and system flow. The information management system improves the efficiency and quality of the budget management, and the construction of the team ensures the sufficient budget manpower and the continuous improvement of the working skills of the staff to meet the new requirements. The perfection of the system process clearly and standardizes the operation flow of the budget management of the township organization, which makes the optimized terminal organization more smooth in the budget management. Thus, the feasibility and applicability of the optimization scheme are guaranteed.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F840.4;F842.3

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