發(fā)布時間：2018-04-21 19:19

  本文選題：預算管理 + 資本預算��； 參考：《吉林大學》2014年碩士論文

【摘要】：十二五規(guī)劃以來，中國財產(chǎn)保險市場得到了飛速發(fā)展，隨著車險費率放開管制，財產(chǎn)保險市場的競爭逐漸加劇，各主體在競相推出電話車險、網(wǎng)上直銷和上門理賠等一系列方便消費者服務舉措后，一個創(chuàng)新服務的出現(xiàn)，很快會被市場競爭者復制跟隨，產(chǎn)品在服務上和價格上的差異不大。同時，隨著鄉(xiāng)鎮(zhèn)經(jīng)濟飛速發(fā)展，農(nóng)業(yè)保險業(yè)務市場放開，都使財產(chǎn)保險公司在鄉(xiāng)鎮(zhèn)市場的快速擴張需求加大。而公司在快速擴張的同時，往往要面臨更多的經(jīng)營風險，會滯后發(fā)現(xiàn)很多管理上的問題。因此保險公司在采取低成本戰(zhàn)略的同時，需要對資本投資進行優(yōu)化，防范經(jīng)營風險于未然。 預算管理作為金融保險行業(yè)成本管控的主要手段，是公司戰(zhàn)略實施的重要工具。預算管理的優(yōu)化研究對保險公司總體戰(zhàn)略目標的實現(xiàn)、市場競爭力的提升具有十分重要的意義,精細化的預算管理更能為公司在激烈的市場競爭中規(guī)避風險，創(chuàng)造價值。 本文以平安財產(chǎn)保險吉林分公司為研究對象，以公司戰(zhàn)略為核心,以降低公司經(jīng)營成本為目標，根據(jù)分公司所處的經(jīng)營環(huán)境，針對分公司在資本預算管理和費用預算管理中存在的一些問題，對分公司的預算管理進行優(yōu)化。優(yōu)化措施主要為借助財務管理凈現(xiàn)值模型及其衍生模型和企業(yè)競爭與戰(zhàn)略分析SWOT模型等分析工具，對資本預算項目投資決策流程進行優(yōu)化，為平安產(chǎn)險吉林分公司預算管理委員會的決策提供模型預測數(shù)據(jù)信息以及結合自身優(yōu)勢與劣勢的市場競爭環(huán)境分析，防止因快速擴張需求帶來的盲目投資而加大的經(jīng)營風險，節(jié)約投資成本。在費用預算管理優(yōu)化方面，借助全面預算管理理論中的先進方法，改變現(xiàn)有組織架構下的預算管理體系架構，轉變鄉(xiāng)鎮(zhèn)級機構預算管理模式。一方面，減少管理的中間環(huán)節(jié)，發(fā)揮財務集中管理模式的優(yōu)點和長處；另一方面加快費用資金流轉，授予鄉(xiāng)鎮(zhèn)機構部分費用使用的自主權，，提高終端機構的成本管控意識，充分調動機構在經(jīng)營上的積極性和主動性，提高費用使用效率。 為了保證優(yōu)化方案的順利開展，本文分別從信息管理系統(tǒng)、隊伍建設和制度流程三個方面提出了實施保障方案。信息管理系統(tǒng)提高了預算管理工作的效率與質量；隊伍建設保障了預算人力的充足和員工工作技能水平的不斷提高以適應新的要求；制度流程的完善明確和規(guī)范了鄉(xiāng)鎮(zhèn)機構的預算管理操作流程，使優(yōu)化后的終端機構在預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.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F840.4;F842.3

【參考文獻】

相關期刊論文 前10條

1 鐘俊雄;;使用EVA模型進行企業(yè)預算管理方法探索[J];國際商務財會;2012年04期

2 佟成生;吳俊;;如何完善保險公司預算管理體系[J];財務與會計(理財版);2011年07期

3 曾維林;謝愛萍;;戰(zhàn)略導向下企業(yè)預算管理體系的構建及其應用[J];中國管理信息化;2008年02期

4 戴慧;;論全面預算管理在財產(chǎn)保險公司的應用[J];經(jīng)營管理者;2010年24期

5 朱克桐;;財產(chǎn)保險公司費用預算管理問題探析[J];甘肅金融;2011年12期

6 胡遵華;;淺談財產(chǎn)保險公司的預算管理[J];財經(jīng)界(學術版);2013年03期

7 馬萬林;;企業(yè)預算管理與控制問題分析[J];當代經(jīng)濟;2013年04期

8 任學輝;;淺談如何完善企業(yè)全面預算管理體系[J];財經(jīng)界(學術版);2014年01期

9 田雨農(nóng);;財產(chǎn)保險公司預算管理要點概述[J];企業(yè)導報;2012年12期

10 張云娟;;企業(yè)預算管理中存在的困境及對策探討[J];商;2013年19期

本文編號：1783772