寿险公司全面预算管理体系研究

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1、⑧天率大薯硕士学位论文JI●-●●-■l●I●■mira■●■ri●_■啊J■学科专业：工商管理作者姓名：孙文献指导教师：赵息教授工冲—L丢当工Ⅱ已口^LⅡ白AbstractFromresumingoperatingin1980，lifeinsuranceindustryinChinahaskeptitsrapiddevelopmentforabout25years．However,withChinaenteringintoWTO，itisnotonlyanopportunitybutalsoachallengef

2、orChineselifeinsurancecompaniestocompeteinthedomesticandintemationalmarkets．becauseourlifeinsuranceIndustrystillhassomeinstitutionalquestionsandmanydisadvantagesincompetitionability．Comprehensivebudgetmanagementisoneofthecentralcontentofmodemmanagementmethods，

3、whichisvitaltoacompany’SSUCCESS．Comprehensivebudgetmanagementisinfavorofdecreasingtheoperatingrisksandtransactioncosts，andinfavorofimprovingtheefficiencyofrecourseallocationandthecorrectnessofdecisions．Basedonsomefirst-handmaterialsaboutlifeinsurancecompany’Sb

4、udgeting，usingbothnormativeandempiricalresearchmethods，thispaperstudiestheprocedureandmethodsofcomprehensivebudgetmanagementfittingtoChineselifeinsuranceindustry．Firstly,wedemonstratethebackground，researchmethod，andthestructureofthepaper．Secondly,thepaperintro

5、ducestheprincipleofcomprehensivebudgetmanagement，includingthecharacters，therole，andthecirculationofcomprehensivebudgetmanagement．Thirdly,inordertocorrectlyintroducecomprehensivebudgetmanagementsystemintolifeinsuranceindustry,itisimportanttoknowthefeatherofitso

6、perating．SothepaperdiscusessomeoperatingandsupervisionuniquecharactersoflifeinsuranceIndustry,includingitsparticularityofoperatingtarget，productsandcapitalstructure，itssensitivitytoexternalenvironment，llighsystemrisks，andrigidsupervision，etc．Fourthly,aimingatt

7、hecharactersdiscussedabove，Weemphasizethecentralprocedureofcomprehensivebudgetmanagementsystemindetail，includinghowtosetthetargetsystemofbudget，howtoconstructtheorganization，andhowtocontrolthebudgetprocess，etc．Fifthly,Wegiveademoofcomprehensivebudgetmanagement

8、systembasedonacasestudy．Sixthlyandfinally,thepaperemphasizessomequestionsthatshouldbeespeciallyconcemed．Keywords：lifeinsurancecompanysolvencymanagementcomprehensivebudgetmanagement