本文關鍵詞： 全面預算管理 壽險公司　出處：《北京郵電大學》2013年碩士論文　論文類型：學位論文

【摘要】：全面預算管理已有一百年歷史,并已形成一套相對完善、科學的企業(yè)內(nèi)部控制的理論與方法,被大型企業(yè)和公司推崇,是目前世界上許多企業(yè)采用的管理模式。上世紀六十年代,全面預算管理開始引入我國,但影響甚微。改革開放后,全面預算管理逐漸在國內(nèi)大型企業(yè)和公司采用,但在保險行業(yè)應用較少。在我國,壽險業(yè)在現(xiàn)代壽險制度的建立,提高國際國內(nèi)的競爭力方面取得了較高的成就。但是隨著入世后逐漸開放國內(nèi)市場,面對國際保險公司爭奪國內(nèi)市場的壓力,國內(nèi)保險公司和企業(yè)在管理能力、運作效率、資金等方面的競爭力明顯較低。 本研究在深入探討全面預算管理的理論基礎和預算方法的基礎上,結(jié)合XX中資壽險公司預算管理的發(fā)展現(xiàn)狀,編制一套適用于該公司的全面預算管理體系,借助該公司2009-2011年經(jīng)營狀況的數(shù)據(jù)分析全面預算管理對公司發(fā)展的促進作用。并分析XX中資壽險公司在編制和實施全面預算管理時存在的不足,繼而提出完善和發(fā)展該公司全面預算管理體系的建議和措施。本研究共得到以下幾點結(jié)論： 首先,從XX中資壽險公司的經(jīng)營預算、長期投資預算、現(xiàn)金流量預算和主要報表的預算四個方面進行全面預算管理內(nèi)容的編制。并使用固定預算法、增減量預算法、彈性預算法、零基預算法和概率預算法多種方法進行編制。根據(jù)具體編制每個方面的特點選擇適合的編制方法。 其次,使用定性分析與定量分析相結(jié)合的方法探討全面預算管理在XX中資壽險公司的實施。分析發(fā)現(xiàn),全面預算管理對XX中資壽險公司的產(chǎn)品的銷售和保費收入、企業(yè)的投資收益均有較好的促進作用,同時較好地控制了企業(yè)不必要的日常支出,促進企業(yè)更加高效地運行,保證企業(yè)有穩(wěn)定的營業(yè)利潤。 最后,XX中資壽險公司在實施全面預算管理時也存在一定的不足,且在一般壽險公司也普遍存在。主要表現(xiàn)在預算管理的基礎較為薄弱、預算執(zhí)行的監(jiān)管不足、公司員工缺乏對預算管理的重視等。因此,建立統(tǒng)一的信息平臺,加強預算管理的基礎、建立并實施各項跟蹤制度、培養(yǎng)員工對短期目標和長期目標的認識與認可是提高保險企業(yè)預算管理的效率、提升企業(yè)競爭力的重要舉措。
[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.
【學位授予單位】：北京郵電大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F842.3

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本文編號：1476039