本文關(guān)鍵詞： 全面預(yù)算管理 壽險(xiǎn)公司　出處：《北京郵電大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：全面預(yù)算管理已有一百年歷史,并已形成一套相對(duì)完善、科學(xué)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(jì)六十年代,全面預(yù)算管理開始引入我國(guó),但影響甚微。改革開放后,全面預(yù)算管理逐漸在國(guó)內(nèi)大型企業(yè)和公司采用,但在保險(xiǎn)行業(yè)應(yīng)用較少。在我國(guó),壽險(xiǎn)業(yè)在現(xiàn)代壽險(xiǎn)制度的建立,提高國(guó)際國(guó)內(nèi)的競(jìng)爭(zhēng)力方面取得了較高的成就。但是隨著入世后逐漸開放國(guó)內(nèi)市場(chǎng),面對(duì)國(guó)際保險(xiǎn)公司爭(zhēng)奪國(guó)內(nèi)市場(chǎng)的壓力,國(guó)內(nèi)保險(xiǎn)公司和企業(yè)在管理能力、運(yùn)作效率、資金等方面的競(jìng)爭(zhēng)力明顯較低。 本研究在深入探討全面預(yù)算管理的理論基礎(chǔ)和預(yù)算方法的基礎(chǔ)上,結(jié)合XX中資壽險(xiǎn)公司預(yù)算管理的發(fā)展現(xiàn)狀,編制一套適用于該公司的全面預(yù)算管理體系,借助該公司2009-2011年經(jīng)營(yíng)狀況的數(shù)據(jù)分析全面預(yù)算管理對(duì)公司發(fā)展的促進(jìn)作用。并分析XX中資壽險(xiǎn)公司在編制和實(shí)施全面預(yù)算管理時(shí)存在的不足,繼而提出完善和發(fā)展該公司全面預(yù)算管理體系的建議和措施。本研究共得到以下幾點(diǎn)結(jié)論： 首先,從XX中資壽險(xiǎn)公司的經(jīng)營(yíng)預(yù)算、長(zhǎng)期投資預(yù)算、現(xiàn)金流量預(yù)算和主要報(bào)表的預(yù)算四個(gè)方面進(jìn)行全面預(yù)算管理內(nèi)容的編制。并使用固定預(yù)算法、增減量預(yù)算法、彈性預(yù)算法、零基預(yù)算法和概率預(yù)算法多種方法進(jìn)行編制。根據(jù)具體編制每個(gè)方面的特點(diǎn)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(yù)算管理在XX中資壽險(xiǎn)公司的實(shí)施。分析發(fā)現(xiàn),全面預(yù)算管理對(duì)XX中資壽險(xiǎn)公司的產(chǎn)品的銷售和保費(fèi)收入、企業(yè)的投資收益均有較好的促進(jìn)作用,同時(shí)較好地控制了企業(yè)不必要的日常支出,促進(jìn)企業(yè)更加高效地運(yùn)行,保證企業(yè)有穩(wěn)定的營(yíng)業(yè)利潤(rùn)。 最后,XX中資壽險(xiǎn)公司在實(shí)施全面預(yù)算管理時(shí)也存在一定的不足,且在一般壽險(xiǎn)公司也普遍存在。主要表現(xiàn)在預(yù)算管理的基礎(chǔ)較為薄弱、預(yù)算執(zhí)行的監(jiān)管不足、公司員工缺乏對(duì)預(yù)算管理的重視等。因此,建立統(tǒng)一的信息平臺(tái),加強(qiáng)預(yù)算管理的基礎(chǔ)、建立并實(shí)施各項(xiàng)跟蹤制度、培養(yǎng)員工對(duì)短期目標(biāo)和長(zhǎng)期目標(biāo)的認(rèn)識(shí)與認(rèn)可是提高保險(xiǎn)企業(yè)預(yù)算管理的效率、提升企業(yè)競(jìng)爭(zhēng)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(xué)位授予單位】：北京郵電大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F842.3

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