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财务预算管理属于企业预算管理,是预算管理的重要部分。对于保险公司来说,总分机构之间的职能有很大的不同,总公司的预算管理目标,主要是以宏观战略目标为出发点,而分公司的预算管理则是以保费收入和总成本为重要抓手。从运营方面来看,总公司主要在产品开发和政策制定方面发挥作用,而分公司主要是进行业务的开展、公司经营方向的企划、市场费用与管理费用的预算等活动。保险企业的经营模式比较特别,所以财务预算管理工作有一定的难度。笔者根据自身的经验,对保险企业分公司的财务预算进行简要的分析。
Financial budget management is the enterprise budget management, budget management is an important part. For insurance companies, the functions of the head office are quite different. The goal of head office budget management is mainly based on the macro-strategic goals. The branch’s budget management is based on the premium income and the total cost of Important hand. From an operational point of view, the head office mainly plays a role in product development and policy making. Branches mainly carry out activities such as business development, planning of the company’s business direction, marketing expenses and management expenses. Insurance business model is rather special, so the financial budget management has a certain degree of difficulty. Based on my own experience, the author gives a brief analysis of the financial budget of the insurance company.