本文選題：全面預算管理　切入點：預算編制　出處：《吉林大學》2013年碩士論文　論文類型：學位論文

【摘要】：自從中國2001年加入WTO以后，在市場經(jīng)濟的磨練中，無論是國內(nèi)走出去的企業(yè)，還是中國引進來的企業(yè)，他們的體現(xiàn)出來的管理素質(zhì)都與那些墨守成規(guī)的企業(yè)有著本質(zhì)的不同，不是他們企業(yè)人的素質(zhì)有多高，而是他們采用了更先進的管理方法——全面預算管理制度。“預算管理是利用預算對企業(yè)內(nèi)部各部門、各單位的各種財務及非財務資源進行分配、考核、控制，以便有效地組織和協(xié)調(diào)企業(yè)的生產(chǎn)經(jīng)營活動，完成既定的戰(zhàn)略發(fā)展目標�！盵1]全面預算管理是企業(yè)全過程，全方位及全員參與的預算管理。在企業(yè)發(fā)展戰(zhàn)略的指引下，全面預算管理是企業(yè)圍繞預算而展開的一系列活動，已經(jīng)成為企業(yè)管理不可或缺的核心內(nèi)容之一，其作用在于全面提高企業(yè)經(jīng)營管理效率和盈利水平，進而促進實現(xiàn)企業(yè)價值最大化，給利益相關者帶來益處。隨著經(jīng)濟的不斷發(fā)展和改革的不斷深入，特別是目前全球經(jīng)濟處于一個低迷時期，企業(yè)面臨經(jīng)濟環(huán)境更加嚴峻，面臨同行業(yè)的競爭日趨激烈，我國保險企業(yè)已經(jīng)將全面預算管理的重視提高到了前所未有的高度，國內(nèi)大多數(shù)保險企業(yè)已經(jīng)采用了全面預算管理這種先進的管理方法。由于我國保險企業(yè)起步較晚，大多數(shù)保險企業(yè)都屬于中小型保險公司，經(jīng)不起市場經(jīng)濟的大風大浪洗禮，在預算管理實務中存在諸多的人為因素，因此很難使預算管理真正的重要作用發(fā)揮出來。因此，本文將ABC保險公司全面預算管理編制與控制作為研究對象，在全面預算管理理論的指導下，系統(tǒng)地、深入地剖析ABC保險公司全面預算管理實務，指出其問題所在之處并提出改進的合理化建議。 全面預算管理在保險業(yè)界的實施，促進和保證了保險企業(yè)未來經(jīng)營發(fā)展戰(zhàn)略目標的實現(xiàn)，促進企業(yè)工作效率和經(jīng)濟效益的提高，同時也增強了企業(yè)在市場經(jīng)濟中的競爭能力。同時觀念還沒有徹底轉變、預算編制不盡完善、預算控制缺失等一些問題還需要進一步解決。改善中小型保險公司全面預算管理，管理層首先要重視、明確全面預算管理的在企業(yè)管理中的地位，避免預算管理的片面性，建立健全預算管理組織架構，，制訂適合本企業(yè)的預算管理政策和完備的預算控制體系。 本文以ABC保險公司為例，根據(jù)全面預算管理基本理論，結合ABC保險公司全面預算管理編制與實施的實際情況，從預算控制與實施方面提出了全面預算管理的合理化建議。本文共分為四個章節(jié)。第一章是緒論部分，介紹了本文選題背景、本文研究的目的和意義以及推行全面預算管理的必要性，重點介紹了企業(yè)推行全面預算管理必要性；第二章對ABC保險公司概況進行了簡單的介紹，從宏觀和微觀兩個方面指出其全面預算管理需要改進之處，為本文的后面行文做鋪墊；第三章以ABC保險公司全面預算的編制為基礎，從流程維度對ABC公司全面預算編制實務予以詳盡介紹；第四章針對ABC保險公司目前預算管理控制的缺失，預算執(zhí)行分析嚴重落后的現(xiàn)狀，參照ABC保險公司的預算編制信息，提出了詳盡的預算控制與分析。最后是本文的結論部分，針對ABC公司全面預算管理編制與控制實務存在的問題,從宏觀方面和微觀方面對其全面預算管理提出了完善建議。
[Abstract]:Since Chinese joined WTO in 2001, honed in the market economy, whether at home or go out of business, Chinese introduction to the enterprise, they reflected the quality of management is essentially different from those of conventional enterprises, not their business people's quality is high, but they use management the comprehensive budget management system and more advanced methods. The budget management is the enterprise internal departments by the budget units of various financial and non-financial resources allocation, assessment and control, so as to effectively organize and coordinate the production and business activities of enterprises, achieve the strategic development goals. "[1] is the whole process of comprehensive budget management the enterprise budget management, all-round and full participation. In the enterprise development strategy under the guidance of comprehensive budget management is a series of activities of the enterprise focuses on the budget, has become One of the core content of enterprise management indispensable, its role is to improve the enterprise management efficiency and profitability, and promote enterprise value maximization to stakeholder benefits. With the development of economy and the deepening of the reform, especially in the current global economy is in a downturn, enterprises are facing more severe economic environment in the same industry, facing increasingly fierce competition, China's insurance companies have a comprehensive budget management to improve to hitherto unknown height, most of the domestic insurance companies have adopted the advanced management methods of comprehensive budget management. As China's insurance companies started late, most insurance companies are small and medium sized insurance companies can not afford to the strong wind and big waves of market economy baptism, there are many human factors in the budget management practice, so it is difficult to make the budget management The important role of the real play. Therefore, the comprehensive budget management and control system of ABC insurance company as the research object, the system in the comprehensive budget management under the guidance of the theory, in-depth analysis of the overall budget management of ABC insurance company, points out the problem and put forward reasonable suggestions for improvement.
The implementation of comprehensive budget management in the insurance industry, to promote and guarantee the implementation of the insurance business development strategy, promote the enterprise work efficiency and economic benefit, but also enhance the competition ability of enterprise in market economy. At the same time the concept has not been completely changed, the budget is not perfect, the lack of budget control etc. the problem needed to be solved. To improve the comprehensive budget management of small and medium sized insurance companies, managers should first pay attention to clear, comprehensive budget management in enterprise management status, to avoid the one sidedness of budget management, establish and improve the budget management organization, set up the enterprise budget management policy and the comprehensive budget control system.
This paper takes ABC insurance company as an example, according to the basic theory of comprehensive budget management, combined with the actual situation of ABC insurance company comprehensive budget management planning and implementation, from the implementation of the budget control and put forward reasonable suggestions to the comprehensive budget management. This paper is divided into four chapters. The first chapter is the introduction, describes the research background of this article and the purpose and significance of this study and the necessity of the implementation of a comprehensive budget management, focuses on the necessity of implementing comprehensive budget management in enterprise; the second chapter makes a brief introduction to the general situation of the ABC insurance company, two from the macro and micro aspects of the comprehensive budget management needs to be improved, in order to pave the way for the back of the the third chapter is on the basis of; preparation of ABC insurance company from the process of comprehensive budget, comprehensive budget and dimensions of the practice of ABC company to be introduced in detail; the fourth chapter in the ABC insurance The company currently lack of budget control, budget analysis of the current situation of lagging behind, according to the budget information of ABC insurance company, puts forward the budget control and analysis in detail. The last part is the conclusion of this paper, according to the ABC company comprehensive budget management system and control of practical problems, from the macro and micro aspects of the comprehensive budget management and puts forward suggestions.

【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F842.3

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