保险企业全面预算管理研究
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中文摘要
保险行业经过多年的高速发展，目前正处于市场调整期，发展速度相对放缓， 盈利水平相对下降，防范化解风险和转变发展方式成为了当前整个行业面临的首要 问题。此时通过全面预算加强企业内部管理，提高资源配置效率，通过管理提升企 业效益、增强企业市场竞争力对保险企业发展具有重要意义。
全面预算管理是现代企业管理中的重要组成部分，是企业实施战略目标管理的 重要手段。本文坚持理论与实践相结合，以实践为出发点，运用案例研究的方法， 研究保险公司的全面预算管理。全文共分五部分，第一部分是研究背景和方法；第 二部分阐述了全面预算管理的基本理论；第三部分探讨了保险企业全面预算管理体 系运用中可能存在的问题与对策；第四部分为保险企业全面预算管理体系的设计， 分别从战略视角、资源配置视角、控制视角和效率视角对全面预算管理进行了分析 和设计；第五部分介绍了太平洋人寿保险的实施全面预算管理的实施案例，基于实 务操作层面进行了详尽的论述。
The comprehensive budget management is an important part of the modern enterprise management and also an important mean for enterprises to implement strategic objectives management. This article uses the case study approach to study the comprehensive budget management of insurance companies based on the analysis of practice and a combination of theory and practice. The paper is divided into five parts, the first part introduces background and methods; the second part describes basic theory of the comprehensive budget management; the third part discusses the possible problems and countermeasures of using comprehensive budget management system in insurance enterprises; the fourth part is the analysis and design of the comprehensive budget management system for insurance enterprises from strategy, resource configuration ,control and efficiency point of view; and the fifth part introduces a case of comprehensive budget management implementation in Pacific Life Insurance and follows up with a detailed discussion based on the level of practical operation.
第二章 全面预算管理的基本理论.................................................................................11 第一节 全面预算管理的含义和作用...................................................................... 11 一、全面预算管理的含义及特性....................................................................... 11 二、全面预算管理的功能和作用....................................................................... 12 三、预算管理自身存在的局限性....................................................................... 12 第二节 全面预算管理的分类和内容......................................................................13 一、全面预算分类............................................................................................... 13 二、全面预算管理体系....................................................................................... 14
本文设想在相关理论的指导下，基于实务操作探索建立一套科学、可行的保险 业全面预算管理体系，将预算管理与公司战略目标联系起来，战略性地分配利用现 有资源，以提高我国保险业的资源利用效率。
关键词：保险企业，全面预算管理
i
Abstract
After years of rapid development, the insurance industry is in a period of market adjustment, along with the relatively slow pace of development and the relatively decline in the level of profitability, the main problem currently facing the industry is preventing and reducing the risk and changing the mode of development. It has important significance to improve the efficiency of resource allocation and enhance the enterprise efficiency and the competitiveness of enterprises through a comprehensive budget management.
Under the guidance of the theory and operation practice, the article explores and establishes a scientific and viable comprehensive budget management system of insurance industry which links the budget management with the strategic objectives of the company and strategically allots and uses the existing resources to improve the resource utilization efficiency of China's insurance industry.
第二节 全面预算的国内外研究现状........................................................................5 一、预算管理理论国外研究综述......................................................................... 5 二、预算管理在我国的研究应用......................................................................... 6
第四节 本文的创新点和不足..................................................................................10 一、本文的创新点............................................................................................... 10 二、本文的不足之处........................................................................................... 10
Keywords: insurance enterprises, the comprehensive budget management
iiBiblioteka 目录中 文 摘 要..........................................................................................................................i Abstract................................................................................................................................ii 目 录............................................................................................................................. iii 表 目 次.............................................................................................................................vii 图 目 次........................................................................................................................... viii 第一章 绪 论...................................................................................................................1
第一节 选题背景和意义............................................................................................1 一、我国保险行业目前的发展现状..................................................................... 1 二、保险企业全面预算管理的研究意义............................................................. 4
第三节 本文研究内容及方法....................................................................................8 一、本文研究内容................................................................................................. 8 二、本文研究方法................................................................................................. 9
保险行业经过多年的高速发展，目前正处于市场调整期，发展速度相对放缓， 盈利水平相对下降，防范化解风险和转变发展方式成为了当前整个行业面临的首要 问题。此时通过全面预算加强企业内部管理，提高资源配置效率，通过管理提升企 业效益、增强企业市场竞争力对保险企业发展具有重要意义。
全面预算管理是现代企业管理中的重要组成部分，是企业实施战略目标管理的 重要手段。本文坚持理论与实践相结合，以实践为出发点，运用案例研究的方法， 研究保险公司的全面预算管理。全文共分五部分，第一部分是研究背景和方法；第 二部分阐述了全面预算管理的基本理论；第三部分探讨了保险企业全面预算管理体 系运用中可能存在的问题与对策；第四部分为保险企业全面预算管理体系的设计， 分别从战略视角、资源配置视角、控制视角和效率视角对全面预算管理进行了分析 和设计；第五部分介绍了太平洋人寿保险的实施全面预算管理的实施案例，基于实 务操作层面进行了详尽的论述。
The comprehensive budget management is an important part of the modern enterprise management and also an important mean for enterprises to implement strategic objectives management. This article uses the case study approach to study the comprehensive budget management of insurance companies based on the analysis of practice and a combination of theory and practice. The paper is divided into five parts, the first part introduces background and methods; the second part describes basic theory of the comprehensive budget management; the third part discusses the possible problems and countermeasures of using comprehensive budget management system in insurance enterprises; the fourth part is the analysis and design of the comprehensive budget management system for insurance enterprises from strategy, resource configuration ,control and efficiency point of view; and the fifth part introduces a case of comprehensive budget management implementation in Pacific Life Insurance and follows up with a detailed discussion based on the level of practical operation.
第二章 全面预算管理的基本理论.................................................................................11 第一节 全面预算管理的含义和作用...................................................................... 11 一、全面预算管理的含义及特性....................................................................... 11 二、全面预算管理的功能和作用....................................................................... 12 三、预算管理自身存在的局限性....................................................................... 12 第二节 全面预算管理的分类和内容......................................................................13 一、全面预算分类............................................................................................... 13 二、全面预算管理体系....................................................................................... 14
本文设想在相关理论的指导下，基于实务操作探索建立一套科学、可行的保险 业全面预算管理体系，将预算管理与公司战略目标联系起来，战略性地分配利用现 有资源，以提高我国保险业的资源利用效率。
关键词：保险企业，全面预算管理
i
Abstract
After years of rapid development, the insurance industry is in a period of market adjustment, along with the relatively slow pace of development and the relatively decline in the level of profitability, the main problem currently facing the industry is preventing and reducing the risk and changing the mode of development. It has important significance to improve the efficiency of resource allocation and enhance the enterprise efficiency and the competitiveness of enterprises through a comprehensive budget management.
Under the guidance of the theory and operation practice, the article explores and establishes a scientific and viable comprehensive budget management system of insurance industry which links the budget management with the strategic objectives of the company and strategically allots and uses the existing resources to improve the resource utilization efficiency of China's insurance industry.
第二节 全面预算的国内外研究现状........................................................................5 一、预算管理理论国外研究综述......................................................................... 5 二、预算管理在我国的研究应用......................................................................... 6
第四节 本文的创新点和不足..................................................................................10 一、本文的创新点............................................................................................... 10 二、本文的不足之处........................................................................................... 10
Keywords: insurance enterprises, the comprehensive budget management
iiBiblioteka 目录中 文 摘 要..........................................................................................................................i Abstract................................................................................................................................ii 目 录............................................................................................................................. iii 表 目 次.............................................................................................................................vii 图 目 次........................................................................................................................... viii 第一章 绪 论...................................................................................................................1
第一节 选题背景和意义............................................................................................1 一、我国保险行业目前的发展现状..................................................................... 1 二、保险企业全面预算管理的研究意义............................................................. 4
第三节 本文研究内容及方法....................................................................................8 一、本文研究内容................................................................................................. 8 二、本文研究方法................................................................................................. 9