Research On The Application Of Comprehensive Budget Management System In A Life Insurance Branch

"If you plan for everything,you will succeed;if you plan for nothing,you will fail".An enterprise can control its economic activities through budget,so as to achieve its set goals.The comprehensive budget management derived from the budget is a series of quantitative planning and arrangement for the overall business activities and expense income and expenditure of the enterprise.It is an effective means for the systematic planning,coordination and control of the internal resources and business activities of the enterprise.It is an integrated management mode involving all staff,all directions and the whole process of the enterprise.This management mode is an important means for enterprises to improve their overall management and control level.It can help enterprises strengthen their internal control and improve their overall internal management level.It is an essential and important link for enterprises to develop rapidly.This kind of scientific management tool is gradually applied to many large-scale group enterprises with core competitiveness.This management mode can help these large-scale group enterprises to optimize their internal management process,improve the group's overall management and control ability,and improve the overall economic benefits.Comprehensive budget management was first proposed and improved and implemented by western developed countries.In the process of implementation,it has achieved great results and greatly improved the enterprise's internal resource integration ability and internal management level.With the advance of economic globalization,more and more domestic enterprises are introducing comprehensive budget management.Meanwhile,with the development of economy,comprehensive budget management is also gradually developing and improving.Comprehensive budget management not only plays a vital role in improving the efficiency of enterprise operation and management,but also,as a scientific and effective management mode and means,can help enterprises to effectively achieve business objectives to some extent.At present,the development of comprehensive budget management in China is not mature,is in the stage of gradual introduction and continuous adaptation,Most of the large and medium-sized enterprises which take the lead in introducing comprehensive budget management in China are subject to the current economic system.The systematicness and administrativeness in the process of enterprise operation management will bring a lot of constraints to the whole implementation process of comprehensive budget management."People have a sense of security,society has a sense of security,the country can develop steadily.With the release of "several opinions of the state council on accelerating the development of modern insurance service industry"(hereinafter referred to as "the new ten")in August 2014,China's insurance industry has entered a new opportunity of historic development.In September 2014,premier li keqiang made it clear in the executive meeting of the state council that the reform of the budget management system is an independent innovation of the fiscal and taxation system and a driving agent for China's economic development.For the country's modern governance structure,budget management is the core.Based on the theory of comprehensive budget for the study of the logic starting point,combining the domestic and foreign scholars on the research of the comprehensive budget management,to the comprehensive budget management system of life insurance companies in our country as the practical case,through the analysis of the status quo of its comprehensive budget management system,and study the problems found in the process of actual execution,detailed interpretation of the basic theory of comprehensive budget management system to build and consider how this kind of management mode of comprehensive budget management is better used in the modern enterprise.This paper discusses how to improve the comprehensive budget management and at the same time enlighten the thoughts of enterprise managers,so as to provide some reference material for life insurance companies and other modern enterprises to implement the comprehensive budget management.