财务管理专业毕业论文--保险企业全面预算管理研究.docVIP

摘 要 全面预算管理是企业现代管理方法的重要内容之一，它对于公司降低风险和交易成本，提高资源配置效率及经营决策水平等方面都发挥着重要作用。有很多的保险企业推行了全面预算管理制度，取得了一定的成效，但是还有相当一部分企业实施效果不理想。如何更好的发挥全面预算管理的作用，成为理论与实际工作者需要解决的课题。 本文分析了全面预算管理在保险企业中的应用，介绍了全面预算管理的理论基础、特征及特点，论证了全面预算管理的必要性。特别是对保险企业全面预算管理体系的构建和目前保险公司实现全面预算管理的过程与方法进行了分析，提出了自己的见解。最后通过保险公司全面预算管理的举例，说明全面预算在历史遗留问题、考核的形式、理赔费用中发现的问题和解决方法。 关键词：保险企业；全面预算；预算流程 Abstract Comprehensive budget management is an important part of modern management methods. It is for the companies to reduce risks and transaction cost, improve efficiency of resource allocation and management decision-making level have played an important role. There are many insurance companies to implement a comprehensive budget management system, and achieved some results. But there are a considerable number of enterprises’ results are not as they expected. How to better play the role of full budget management has become a theory and practical work needs to be solved. This paper analyzes the overall budget management in the insurance enterprise applications, describes the theoretical basis of a comprehensive budget management, the features and characteristics of it, demonstrates the need for a comprehensive budget management. Especially for insurance companies build comprehensive budget management system and the current insurance company to achieve a comprehensive budget management process and methods of comments, propose my own views. Finally, make example to introduce the overall budget management of the insurance company by history examination in the form of the problems found in settling fee, shows that the overall budget problems and solutions in practice. Key Words：insurance company; overall budget; process of budget 目 录 一、引言 1 二、全面预算管理的概述 1 （一）全面预算管理的概念 1 （二）全面预算管理的特征 2 （三）全面预算管理的特点 2 （四）全面预算管理的职能 3 三、保险业的生产经营特征及其财务特点 4 （一）保险业的生产经营特征 4 （二）保险业财务特点 5 四、全面预算管理在保险业中的应用 6 （一）我国保险企业全面预算管理的内容 7 （二）研究保险企业全面预算管理的基本思路 8 （三）保险企业全面预算的核心——利润目标 8 （四）保险企业逐步构建全面预算管理体系 9 五、保险企业全面预算的实例 12 （一）A公司预算编制基本原则 12 （二）A公司预算编制流程的选择 13 （三）A保险企业全面