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论文编号：	6329
作者编号：	2220120345
上传时间：	2014/6/8 11:06:12
中文题目：	全面预算管理的研究—以寿险A公司为例
英文题目：	The study of total budget management: Taking A Life Insurance Company as an example
指导老师：	周宝源
中文关键字：	寿险企业;全面预算管理;预算管理委员会;预算编制
英文关键字：	Life insurance company;Total budget management;Budget management committee;Budget planning
中文摘要：	随着现代企业的不断发展与进步，财务会计的方向越来越侧重于“管理”，而对管理会计的重视程度也越来越得到凸显。尤其是大型的现代化企业，其记账式、核算式的财务工作越来越多的被电子化信息系统所替代，簿记式会计已经不能满足于企业在当今社会发展的需要。预算管理作为管理会计的重要工作，也越来越受到企业管理者的青睐和重视。 在实践过程中，全面预算管理作为寿险企业在经营管理中的工具之一，将大多数寿险企业发展中所面临的关键性问题归纳到一个管理体系中进行系统的调节和控制，是寿险企业进行战略管理、内部控制和提高企业核心竞争力的重要手段，加强企业全面预算管理的运营质量，将为塑造具有国际竞争力的寿险企业起到至关重要的作用。 论文通过对案例公司——寿险A公司的基本情况、行业特点、组织架构、销售方式，盈利模式、费用构成及资金运营模式的介绍，引出了其全面预算管理的体系和目的。随后，揭示了A公司在全面预算管理上存在的问题：一是预算管理委员会对公司监管力度不足，资源分配不合理，审批流程等管理制度不明确，欠缺引导机制；二是忽视预算编制，没有采取有效的编制方法，致使预算编制的精细化程度不高，导致预算执行乱象丛生。通过对上述问题的研究发现，可以通过提升全面预算管理机制和完善全面预算管理基础两个方面对其进行修正。主要措施是提升财务管理制度，按部门设立成本中心，按成本中心分解费用，在设置统一预算科目的基础上对部门间进行横向比较，从而发现问题，解决问题。再有就是规范预算审批机制，强调审批流程的设定和职务授权机制的完善。优化费用申请管理，尤其是对激励费等业务费用的管控需要加大力度。与此同时，还应关注内外部环境对企业发展的影响，做到心中有数，从真正意义上对预算起到切实有效的管理，辅助企业管理者在经营中做出正确的判断。在预算管理委员会职能的完善方面，应积极推广责任体系，明确预算的执行和控制。在预算编制改革方面，应明确预算的编制原则，并优化预算的编制方法，使其更能体现企业的自身特点。 通过上述研究，我们可以得出如下结论：一是要在公司内部完善全面预算管理委员会的职能，普及全面预算管理的理念，提高公司全体员工对全面预算管理的重视程度；加强预算执行力，杜绝随意分配和调整预算的现象，加强内部监督管理职责，保障预算目标的顺利达成。二是要在公司的预算编制上进行改革，在编制前期多下功夫分析以往编制及执行情况，在过往中找问题，在问题中找原因，通过原因有针对性的提出解决办法。通过优化预算编制方法，细化审批流程，加强激励费等业务费用的管控，促进预算管理体系的顺畅运行。
英文摘要：	With the constant advance of modern enterprise, the financial accounting has gradually leaned toward the management, which means that there has been a growing attention given to the management accounting. Especially in the large-scale modern enterprise, the accounting-type financial work has been by degrees replaced by the electronic information system for the reason that the bookkeeping-type accounting has not been able to satisfy the requirement of social development. As an important part of management accounting, the budget management has also won the favor of the enterprise management with time. During the practical application, the total budget management which is known as a management tool used in the life insurance company has aimed to achieve the regulation and control by integrating key issues about the development of most life insurance companies into a single management system. Therefore, it has become an important measure for life insurance company to conduct the strategic management and internal control, enhance the core competitive strength as well as improve the operation quality of total budget management. In a word, it will play a critical role in forming a life insurance company with competitive strength in the global market. This paper has chosen A life insurance company as the research subject from the perspective of basic condition, industrial feature, organizational structure, sales mode, earning mode, expense structure and fund operation mode so as to further analyze the system and objective of total budget management. What is more, this paper has also pointed out the problems existing in the total budget management existing in A company. Firstly, the budget management committee still needs to solve a series of problems such as the ineffective financial supervision, the irrational resource allocation, the unclear management system of approving process as well as the lack of guidance system. Secondly, the company has not been able to adopt an effective method of budget planning, thus failing to achieve the refined planning and leading to the planning execution in a disorderly manner. Based on the study of the problems above, it can be found that the further modification can be achieved by fully improving the system of total budget management and completing the basis of total budget management.The major measures have included improving the system of financial management, establishing the cost center as to the department as well as breaking down the expense according to cost center. On the basis of forming the uniform accounting item, the inter-department horizontal comparison will be conducted so as to identify and solve the problem. Besides that, the budget approval system will be regulated properly while due attention should be given to the establishing of approving process and the improvement of authorization mechanism. The management of expense application should be optimized. The control over the functional expense, especially the motivation expense, should be also strengthened. In the meanwhile, more efforts should be made to keep track of the effect of the internal and external environment upon the enterprise development and also achieve the effective management of the budget, which will be of great help for the manager to make the right judgment in the daily operation. With regard to the function of budget management committee, further efforts should be made to promote the responsibility system and clearly define the execution and control over the budget. As to the reform in the budget planning, the planning principle should be clearly defined while the planning method should be optimized accordingly so as to fully exhibit the feature of the company. According to Analysis above, we can come to the following conclusion. Firstly, the function of the budget management committee within the company should be completed so as to promote the concept of total budget management and strengthen the emphasis of total budget management within the staff. In addition, the execution power of the budget should be further reinforced in order to eliminate the possibility of irrational allocation and adjustment. The function of internal supervision should be strengthened so as to ensure the smooth achievement of budget goal. Secondly, the reform in the budget planning should be carried out within the company. During the early stage of budget planning, an in-depth analysis on the previous planning should be also conducted so as to identify the problem and also come up with the proper solution. In order to facilitate the smooth operation of budget management system, more efforts should be made to optimize the budget planning method, refine approving process and tighten the control over functional expense such as the motivation expense.
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