HX人寿保险公司全面预算管理研究

发布时间：2018-06-21 23:50

本文选题：预算 + 预算管理　；参考：《山东大学》2017年硕士论文

【摘要】：全面预算管理作为企业管理的一种内部控制工具,在合理配置企业资源,实现公司战略方面发挥着越来越大地作用,现代企业管理已经离不开全面预算管理。2001年中国加入WTO以后,我国保险行业面对临着巨大发展机遇,一些新的保险公司相继成立并迅速在全国开设机构,我国保险市场保持强劲增长势头,总资产规模和业务规模迅速增长,结构调整方面成效显现,有效防范风险,在国民经济发展中的保驾护航作用愈来愈重要。但同时我国保险业也面对国外同行竞争加剧的挑战,保险公司亟需一种可以增强自身管理水平的管理工具。全面预算管理是一套行之有效的内部管理系统,可以帮助保险公司及时把握信息,抓住市场机会,提升企业管理能力,增强公司抗风险能力,并最终提升企业的核心价值和综合竞争力。目前国内外在企业全面预算管理方面的理论文献数量非常多,研究的方法、范围、内容也非常的广泛,其实务运用主要集中在大型的工商企业和集团,全面系统介绍我国保险公司全面预算管理方面的专著相对较少。本人在保险公司从事计划财务工作多年,从基层做起,目前在总公司财务部负责全国预算管理工作,有着丰富的预算管理工作经验,有一些工作中的思考和领悟。HX人寿保险公司是我国新兴保险公司的优秀代表,公司治理结构科学规范,管理决策科学严谨,近年来在业务规范和预算管理方面都取得了不俗的成绩。公司预算管理工作从最初的学习借鉴到成为中小保险公司标杆,建立拥有了一套相对成熟、完整的全面预算管理体系,有力的促进了公司的业务发展,效益逐年增加。本文以HX人寿保险公司全面预算管理为例,从公司预算管理组织体系的组成及职责、预算编制流程、预算纲要制定、工作计划的制定、预算管理主要内容、预算控制和考核等七个方面入手,全方位详细介绍了公司进行全面预算管理的理论指导、工作思路和方法。特别介绍了公司推行实施全面预算管理的发展历程、预算管理管控细则、评价考核操作细则等方面,有很强的可操作性,对我国中小型保险公司实施预算管理有很好的参考和借鉴作用。但是我们仍然看到,虽然HX人寿保险公司通过实施全面预算管理,己经取得了一些成绩,公司在全面预算管理中仍存在一些不够完善的环节,公司管理层对全面预算管理认识和重视程度还不够高,观念转变不彻底;在预算的编制、考核、分析等环节的应用还存在很多困惑;全面预算管理还未能很好的和公司战略匹配一致;全面预算管理的控制、激励、评价等功能也未能得到充分发挥,在公司应用的效果和效益还不高。因此,通过本文的研究,以期在当前竞争激烈的市场环境下,增强我国保险公司对全面预算管理的认识,深入探讨提高全面预算管理在公司管理实务中有效应用具有十分重要的理论价值。
[Abstract]:As an internal control tool of enterprise management, comprehensive budget management plays a more and more important role in the rational allocation of enterprise resources and the realization of corporate strategy. After China's entry into WTO in 2001, China's insurance industry is facing great opportunities for development. Some new insurance companies have been set up one after another and have set up institutions throughout the country. The insurance market of our country maintains the strong growth momentum, the total asset scale and the business scale increases rapidly, the structural adjustment aspect effect is obvious, effective guard against the risk, in the national economy development the safeguard function is becoming more and more important. But at the same time, the insurance industry of our country also faces the challenge of the competition from abroad. Insurance companies need a kind of management tool which can enhance their management level. Comprehensive budget management is a set of effective internal management system, which can help insurance companies to grasp information in time, seize market opportunities, enhance their management ability, and enhance their ability to resist risks. And finally enhance the core value of the enterprise and comprehensive competitiveness. At present, there are a large number of theoretical documents on enterprise overall budget management at home and abroad. The methods, scope and contents of the research are also very extensive. Their practical applications are mainly concentrated in large industrial and commercial enterprises and groups. There are relatively few monographs on comprehensive budget management of insurance companies in China. I have been engaged in planning finance for many years in the insurance company, starting at the grass-roots level. At present, I am in charge of the national budget management in the finance department of the head office. I have rich experience in budget management. HX Life Insurance Company is an excellent representative of new insurance companies in China. The corporate governance structure is scientific and standardized, and management decisions are scientific and rigorous. In recent years in business norms and budget management have made good achievements. From the initial study of the company budget management to become the benchmark of small and medium-sized insurance companies, the establishment of a relatively mature, complete comprehensive budget management system, has promoted the business development of the company, the benefits increased year by year. This paper takes HX Life Insurance Company's overall budget management as an example, from the composition and responsibility of the company's budget management organization system, the budget making process, the budget outline formulation, the work plan formulation, the budget management main content, This paper introduces in detail the theoretical guidance, working ideas and methods of the company's overall budget management from seven aspects, such as budget control and assessment. In particular, it introduces the development course of the implementation of comprehensive budget management, the detailed rules of budget management and control, the evaluation and assessment of operational rules, etc., which have strong maneuverability. It has a good reference and reference to the implementation of budget management for small and medium insurance companies in China. However, we still see that although HX Life Insurance Company has made some achievements through the implementation of comprehensive budget management, there are still some imperfect links in the overall budget management of the company. The management of the company has not paid enough attention to the comprehensive budget management, and the concept has not been completely changed, and there are still many puzzles in the application of budget making, examination, analysis and so on. The overall budget management has not been well matched with the company's strategy, and the functions of the overall budget management, such as control, incentive and evaluation, have not been brought into full play, and the effect and benefit of the application in the company are not high. Therefore, through the study of this paper, in order to enhance the understanding of the comprehensive budget management of our insurance companies in the current competitive market environment, It is of great theoretical value to probe into how to improve the effective application of total budget management in company management practice.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3;F840.4

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