本文選題：預(yù)算管理 + 資本預(yù)算�。� 參考：《吉林大學(xué)》2014年碩士論文

【摘要】：十二五規(guī)劃以來(lái)，中國(guó)財(cái)產(chǎn)保險(xiǎn)市場(chǎng)得到了飛速發(fā)展，隨著車(chē)險(xiǎn)費(fèi)率放開(kāi)管制，財(cái)產(chǎn)保險(xiǎn)市場(chǎng)的競(jìng)爭(zhēng)逐漸加劇，各主體在競(jìng)相推出電話(huà)車(chē)險(xiǎn)、網(wǎng)上直銷(xiāo)和上門(mén)理賠等一系列方便消費(fèi)者服務(wù)舉措后，一個(gè)創(chuàng)新服務(wù)的出現(xiàn)，很快會(huì)被市場(chǎng)競(jìng)爭(zhēng)者復(fù)制跟隨，產(chǎn)品在服務(wù)上和價(jià)格上的差異不大。同時(shí)，隨著鄉(xiāng)鎮(zhèn)經(jīng)濟(jì)飛速發(fā)展，農(nóng)業(yè)保險(xiǎn)業(yè)務(wù)市場(chǎng)放開(kāi)，都使財(cái)產(chǎn)保險(xiǎn)公司在鄉(xiāng)鎮(zhèn)市場(chǎng)的快速擴(kuò)張需求加大。而公司在快速擴(kuò)張的同時(shí)，往往要面臨更多的經(jīng)營(yíng)風(fēng)險(xiǎn)，會(huì)滯后發(fā)現(xiàn)很多管理上的問(wèn)題。因此保險(xiǎn)公司在采取低成本戰(zhàn)略的同時(shí)，需要對(duì)資本投資進(jìn)行優(yōu)化，防范經(jīng)營(yíng)風(fēng)險(xiǎn)于未然。 預(yù)算管理作為金融保險(xiǎn)行業(yè)成本管控的主要手段，是公司戰(zhàn)略實(shí)施的重要工具。預(yù)算管理的優(yōu)化研究對(duì)保險(xiǎn)公司總體戰(zhàn)略目標(biāo)的實(shí)現(xiàn)、市場(chǎng)競(jìng)爭(zhēng)力的提升具有十分重要的意義,精細(xì)化的預(yù)算管理更能為公司在激烈的市場(chǎng)競(jìng)爭(zhēng)中規(guī)避風(fēng)險(xiǎn)，創(chuàng)造價(jià)值。 本文以平安財(cái)產(chǎn)保險(xiǎn)吉林分公司為研究對(duì)象，以公司戰(zhàn)略為核心,以降低公司經(jīng)營(yíng)成本為目標(biāo)，根據(jù)分公司所處的經(jīng)營(yíng)環(huán)境，針對(duì)分公司在資本預(yù)算管理和費(fèi)用預(yù)算管理中存在的一些問(wèn)題，對(duì)分公司的預(yù)算管理進(jìn)行優(yōu)化。優(yōu)化措施主要為借助財(cái)務(wù)管理凈現(xiàn)值模型及其衍生模型和企業(yè)競(jìng)爭(zhēng)與戰(zhàn)略分析SWOT模型等分析工具，對(duì)資本預(yù)算項(xiàng)目投資決策流程進(jìn)行優(yōu)化，為平安產(chǎn)險(xiǎn)吉林分公司預(yù)算管理委員會(huì)的決策提供模型預(yù)測(cè)數(shù)據(jù)信息以及結(jié)合自身優(yōu)勢(shì)與劣勢(shì)的市場(chǎng)競(jìng)爭(zhēng)環(huán)境分析，防止因快速擴(kuò)張需求帶來(lái)的盲目投資而加大的經(jīng)營(yíng)風(fēng)險(xiǎn)，節(jié)約投資成本。在費(fèi)用預(yù)算管理優(yōu)化方面，借助全面預(yù)算管理理論中的先進(jìn)方法，改變現(xiàn)有組織架構(gòu)下的預(yù)算管理體系架構(gòu)，轉(zhuǎn)變鄉(xiāng)鎮(zhèn)級(jí)機(jī)構(gòu)預(yù)算管理模式。一方面，減少管理的中間環(huán)節(jié)，發(fā)揮財(cái)務(wù)集中管理模式的優(yōu)點(diǎn)和長(zhǎng)處；另一方面加快費(fèi)用資金流轉(zhuǎn)，授予鄉(xiāng)鎮(zhèn)機(jī)構(gòu)部分費(fèi)用使用的自主權(quán)，，提高終端機(jī)構(gòu)的成本管控意識(shí)，充分調(diào)動(dòng)機(jī)構(gòu)在經(jīng)營(yíng)上的積極性和主動(dòng)性，提高費(fèi)用使用效率。 為了保證優(yōu)化方案的順利開(kāi)展，本文分別從信息管理系統(tǒng)、隊(duì)伍建設(shè)和制度流程三個(gè)方面提出了實(shí)施保障方案。信息管理系統(tǒng)提高了預(yù)算管理工作的效率與質(zhì)量；隊(duì)伍建設(shè)保障了預(yù)算人力的充足和員工工作技能水平的不斷提高以適應(yīng)新的要求；制度流程的完善明確和規(guī)范了鄉(xiāng)鎮(zhèn)機(jī)構(gòu)的預(yù)算管理操作流程，使優(yōu)化后的終端機(jī)構(gòu)在預(yù)算管理方面更為順暢。從而保證了優(yōu)化方案的可行性與適用性。
[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.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F840.4;F842.3

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