The Discussion On The Comprehensive Budget Managemet Of ZY Insurance Company

China’s insurance industry from the beginning of monopoly industries, and later the country is gradually opening up the insurance market, to enter the insurance industry, more and more enterprises, leading to more intense competition. With foreign insurance companies continue to enter, more intensified competition among industries. Chinese insurance companies with the management of foreign insurance companies compared to both have certain differences in the scale and management methods. Advanced management experience from abroad, the insurance company point of view, many companies require a comprehensive budget management, and as an important part of the strategic management of the company has great authority, to promote enterprise development strategies have a great supporting role. As insurance companies competing against foreign situation occurs, if enhance the management level, Chinese insurance companies home advantage will gradually disappear. Comprehensive budget management of enterprise applications in the development of enterprises had a positive role in the overall budget management plays a very important role in modern business management, comprehensive budget management is the one of the means of modern enterprise management,the modern enterprise management inseparable comprehensive budget management. Now the comprehensive budget management of China’s insurance is not enough comprehensive,so the problem is very serious, main concept and prepare the flaws, such as though on budget management has achieved some results, but the overall idea is not perfect.Although the budget for the establishment, but the methods and contents are not perfect. Currently the key elements which restrict the development of the insurance industry is extensive backward mode of production and management, mainly reflected in ignoring the basic professional management and cost management, blind pursuit of the expansion of premium. Most of the insurance companies have focused on the development of ways to overemphasize the premium performance scale expansion while ignoring basic professional management, cost management neglect.This article is in the above context, select ZY Insurance Company as a research object, and references research both qualitative research methods to study the insurance company’s overall budget management mode using the typical case, the analysis of the overall budget ZY current situation and problems of management, mainly in management objectives and budget targets not closely linked, budgeting and program imperfect, budget index system is not perfect, budget execution and control system is imperfect, budget appraisal system is not perfect. The author is also a detailed analysis of the company’s main reason for the problem described above, and according to PA Insurance Company in terms of budget management achievements made some suggestions for ZY Company. Finally, for ZY, the author questions the insurance company,the comprehensive budget management put forward the corresponding solutions:First,develop a comprehensive budget management goals;second is to optimize the overall budget preparation methods and procedures; third is to establish the characteristics of the overall budget targets system; fourth is to strengthen the overall budget execution control; five is sound overall budget evaluation mechanism. For improving the ZY competitiveness of the insurance company,these measures to improve overall budget management will be implemented.