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论文编号：	12292
作者编号：	2120183061
上传时间：	2021/3/4 9:32:03
中文题目：	TA财产保险公司预算管理优化研究
英文题目：	Research on budget management optimization of TA property insurance company
指导老师：	边泓
中文关键字：	财产保险业务；预算管理；销售渠道；差异化管理
英文关键字：	property insurance business; budget management; sales channels; differentiated management
中文摘要：	近年来，国内金融市场发展势头良好，财产保险行业规模也在持续扩大。但同时，随着政策的放开和市场参与者的加入，国内财产保险行业竞争日益激烈，马太效应显著，行业分化明显，财产保险公司面临机遇与挑战并存的市场环境。为应对这样的市场环境，越来越多的企业开始采用预算管理这一现代管理工具。目前，我国的财产保险公司预算管理研究主要集中于总公司和二级机构层面，对三级机构的研究较为缺乏。对于财产保险公司的三级机构来说，预算管理的主要目的是为了实现上级机构下发的保费收入目标，并通过对成本的管控进行业务质量识别，最终达到盈利的目的。如何利用预算管理驱动保费规模增长和盈利能力提升，并发挥预算管理的最大效用仍然是值得研讨的问题。 本文选取T财产保险公司在A市下设的三级机构TA财产保险公司为研究对象。根据其近三年来的发展与经营状况，和对TA公司预算管理现状的深入研究，发现预算管理过程中存在的以下问题：预算编制过程未考虑不同销售渠道特性，预算执行过程中沟通不畅，预算差异分析与考核机制不完善等。结合现代管理会计理论和财产保险业务特点，本文有针对性的提出了优化方案，包括分渠道差异化进行预算编制、完善沟通机制并灵活进行预算调整与监控、健全预算分析与考核机制等。希望能借助预算管理这一现代化管理工具保障TA公司完成保费收入增长任务，合理控制成本费用支出，最终实现承保盈利的预算目标。 本文的创新之处在与针对财产保险公司三级机构预算管理实际操作层面的问题提出了优化建议。由于财产保险公司行业性质特殊，国内对这方面的研究较为缺乏，本文的优化建议也可以为行业内的其他公司提供借鉴，弥补研究缺乏。
英文摘要：	In recent years, the domestic financial market shows a good development momentum with the expansion of domestic property insurance industry. Meanwhile, with more and more market participants involved, the competition in domestic property insurance market has been intensified, which enhances the Matthew effect and industry differentiation. Therefore, nowadays, property insurance companies are facing such a market environment where opportunities and challenges coexist. Under such environment, more and more companies adopt budget management, an internal management tool, to enhance their market competitiveness. However, current research on budget management for property insurance companies mainly focuses on headquarters and secondary institutions, whereas it is relatively vacant in three-tier institutions. For three-tier institutions of property insurance companies, the main purpose of budget management is to achieve premium income target issued by the superior organization, identify the business quality through cost control, and finally achieve the goal of profitability. It remains to be discussed that how to drive premium scale growth and profitability improvement with budget management for a full play of budget management. This paper selects TA property insurance company, a tertiary institution of T property insurance company in A city as the research object. Based on its development and financial conditions in the past three years, and in-depth study on the budget management status of TA company, the following problems are found in budget management: 1) budget preparation does not consider the characteristics of different sales channels, 2) the communication during budget execution process is insufficient, and 3) the budget difference analysis and assessment mechanism is not perfect. Combining the theory of modern management accounting with the characteristics of property insurance business, this paper has proposed an optimization scheme to solve above problems, including 1) budget preparation by channel differentiation, 2) dynamic budget management via facilitating communication, and 3) improving budget analysis and assessment mechanism. It is hoped that with the help of modern management tool of budget management, TA company can complete its various goals: premium income grows, underwriting quality gets improved, cost and expanses is under control and underwriting profit is achievable. The innovation of this paper lies in the promotion of optimization suggestions for three-tier institutions of property insurance companies in practical budget management. Due to the special nature of property insurance companies, there is a lack of research in this field domestically. Thus, this paper can provide some useful recommendations for other companies and fill the industrial blank.
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