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论文编号：	9581
作者编号：	2120152898
上传时间：	2017/12/7 15:20:44
中文题目：	SS寿险公司预算管理研究
英文题目：	Research on Budget Management of SS Life Insurance company
指导老师：	李莉
中文关键字：	预算管理；预算控制；预算编制
英文关键字：	Budget Management; Budget Control; Budgeting
中文摘要：	预算管理是在现代企业管理和合理配置资源中具有举足轻重作用的管理工具，是企业实现管理和控制的一种手段，为企业执行绩效的评价提供了标准。现代企业管理对于管理预算十分依赖。中国企业实施预算管理的时间只有十年，还处于发展的萌芽期，实践经验不足的地方，还有很多，在实际应用过程中不可避免地存在许多不合理的地方，难以达到预期的管理效果，在企业管理中没有充分发挥预算管理的作用，还需要深化预算管理在我国企业中的应用。目前，很多保险公司已经初步尝试在管理中以预算管理为主导，管理成效也还可以，但仍有相当多的企业实施效果并没有达到预期。企业迫切需要解决如何充分发挥预算管理作用的问题。在此前提下，本文把研究对象对准了SS寿险公司的预算管理体系，对寿险公司实施预算管理存在的问题进行分析并探讨出相应的解决策略。 本文首先对预算管理进行简单的介绍，包括预算管理的概念，内容，实施与特点等等，预算管理的组织体系、功能，预算管理在企业公司中实施的意义等；其次，回顾国内外预算管理的发展历程及现状；最后，通过对SS寿险公司预算管理的分析，结合现阶段最新的理论研究成果，对实行预算管理的寿险公司存在的不足之处进行指正，对SS寿险公司预算管理提出优化方案，并对优化方案的实施提出了保障措施及建议。希望有助于我国其他类似SS寿险公司的新兴中小寿险公司的预算管理的实施，能够起到一定的借鉴作用。
英文摘要：	Budget management in modern enterprise management and the important role of tool rational allocation of resources, is the enterprise management and control means of a tool, is the enterprise performance evaluation standard and system. Modern enterprise management is very dependent on management budget. Chinese enterprises to implement the budget management only for 10 years, is still in the bud, in the development of the lack of practical experience, and there are many, in the process of practical application of inevitably exist many unreasonable places, it is difficult to achieve the desired effect, management in enterprise management did not give full play to the role of budget management, also need to deepen the application of budget management in Chinese enterprises. At present, many insurance companies have preliminarily tried to run budget management and manage their results, but there are still quite a few enterprises that have not achieved the results. Enterprises urgently need to solve the problem of how to give full play to the role of budget management.In this premise, in this paper, the research object on the SS life insurance company's budget management system, implement the budget management for life insurance company the analysis of existing problems and the corresponding solution strategy is discussed in this paper. For budget management at first, this paper simply introduced, including the concept of budget management, content, implementation and features, and so on, the budget management organization system, the function, the significance of budget management in enterprises; Secondly, review the development history and current situation of budget management at home and abroad; Finally, through the analysis of the SS life insurance company budget management, combined with the present latest theory research results, to implement the budget management of life insurance company existing shortcomings are correct, the SS life insurance company budget management optimization scheme is put forward, and the optimization scheme of the implementation of the safeguard measures and Suggestions are put forward. It is hoped that the implementation of the budget management of other similar SS life insurance companies in China can be used for reference.
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