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预算管理理论是一种先进的管理理论,在我国公司尤其是保险公司现代化管理中产生了积极作用。在实行预算管理后,保险公司构建了预算管理的基本框架,并取得了一定成效,但同时也存在预算观念未深入人心、预算编制不完善等问题。本文通过对保险公司预算管理现存问题的分析,提出了实施全面预算编制、完善考评机制等改进措施,以期为提高保险公司预算管理水平提供借鉴。
Budget management theory is a kind of advanced management theory, which has played a positive role in the modern management of the Chinese companies, especially the insurance companies. After the implementation of budget management, the insurance company has constructed the basic framework of budget management and achieved some success. But at the same time, some problems such as the notion of budget being deeply rooted and incomplete budgeting exist. Based on the analysis of the existing problems in the budget management of insurance companies, this paper puts forward some improvement measures such as the implementation of comprehensive budget preparation and perfecting the evaluation mechanism so as to provide reference for improving the budget management level of insurance companies.