本文關(guān)鍵詞： T壽險(xiǎn) 財(cái)務(wù)管理模式 全面預(yù)算管理 績效考評 財(cái)務(wù)集中化　出處：《福建師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：建立和完善壽險(xiǎn)企業(yè)現(xiàn)代財(cái)務(wù)管理模式,對于推動壽險(xiǎn)企業(yè)財(cái)務(wù)管理信息化、規(guī)范化、科學(xué)化,提高壽險(xiǎn)企業(yè)的管理水平、經(jīng)濟(jì)效益和核心競爭力,應(yīng)對日益激烈的內(nèi)外部競爭環(huán)境有著重要的意義。本文通過對我國主要壽險(xiǎn)企業(yè)尤其是T壽險(xiǎn)的財(cái)務(wù)管理現(xiàn)狀的調(diào)查和分析,借鑒了國內(nèi)外大型企業(yè)集團(tuán)財(cái)務(wù)管理的成功經(jīng)驗(yàn),結(jié)合全面預(yù)算管理、績效考評和財(cái)務(wù)集中化管理理論,提出在網(wǎng)絡(luò)信息化的基礎(chǔ)上,以全面預(yù)算管理和績效考評為控制手段,對生產(chǎn)經(jīng)營進(jìn)行全過程、全方位管理和控制的集中化會計(jì)核算和扁平化財(cái)務(wù)管理新模式。創(chuàng)造性地提出將全面預(yù)算管理和績效考評指標(biāo)納入會計(jì)核算體系,實(shí)現(xiàn)會計(jì)核算與財(cái)務(wù)管理的有機(jī)結(jié)合；通過建立基于信息網(wǎng)絡(luò)的會計(jì)核算中心,將會計(jì)核算與財(cái)務(wù)管理地點(diǎn)適度分離,實(shí)現(xiàn)集中化的會計(jì)核算、扁平化的財(cái)務(wù)管理；采取內(nèi)部資金調(diào)度和虛擬銀行的方式,實(shí)現(xiàn)資金的集中支付和統(tǒng)一管理等新觀點(diǎn)。并且,財(cái)務(wù)管理新模式在壽險(xiǎn)運(yùn)營企業(yè)的初步應(yīng)用中取得了明顯效果。因此,中國壽險(xiǎn)企業(yè)的財(cái)務(wù)管理,必須緊緊圍繞管理和效益這兩個(gè)中心,在財(cái)務(wù)管理信息化基礎(chǔ)上,以全面預(yù)算管理和績效考評為突破口,以此帶來正三角效應(yīng),形成企業(yè)難以被模仿和替代的核心競爭力。
[Abstract]:Establishing and perfecting the modern financial management mode of life insurance enterprises can promote the informatization, standardization and science of financial management of life insurance enterprises, and improve the management level, economic benefits and core competitiveness of life insurance enterprises. It is of great significance to deal with the increasingly fierce internal and external competitive environment. This paper investigates and analyzes the current financial management situation of major life insurance enterprises in China, especially T life insurance. Based on the successful experience of financial management of large enterprise groups at home and abroad, combined with the theory of comprehensive budget management, performance evaluation and financial centralization management, this paper puts forward the basis of network informatization. With the overall budget management and performance appraisal as the control means, the whole process of production and operation is carried out. A new centralized accounting and flat financial management model of omni-directional management and control. Creatively put forward to bring the comprehensive budget management and performance evaluation index into the accounting accounting system. Realizing the organic combination of accounting and financial management; Through the establishment of accounting center based on information network, the location of accounting and financial management can be separated moderately, so as to realize centralized accounting and flat financial management. Adopting the method of internal capital dispatching and virtual bank, realizing the centralized payment of funds and unified management, and the new mode of financial management has achieved obvious results in the initial application of life insurance operation enterprises. The financial management of Chinese life insurance enterprises must focus closely on the two centers of management and benefit. On the basis of information of financial management, it is necessary to take comprehensive budget management and performance evaluation as the breakthrough point to bring positive triangle effect. Form the core competitiveness that enterprises are difficult to imitate and replace.
【學(xué)位授予單位】：福建師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F842.3

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