A Research On The Optimization Of Comprehensive Budget Management Of Life Insurance Company A

In the 21 st century,more and more companies have abandoned the traditional budgetary approach and turned to the new management model of comprehensive budget management.As a management method that brings together financial accounting and management concepts,comprehensive budget management covers all steps in the company's business operations and has comprehensive features.In February 2002,the Ministry of Finance,in its "Guiding Opinions on the Implementation of Budgetary Management by Enterprises," call on state-owned enterprises to play a leading role and to take the lead in implementing comprehensive budget management,which mark that regulators have attached importance to overall budget management.As an important part of the market economy,whether life insurance companies can implement comprehensive budget management in their management practices directly determines the level of their operations.In the context of the aforementioned research,this paper takes life insurance company A's overall budget management as the research object,and proceeds with the research ideas of “proposed problem-theory preparation-problem analysis-strategy and proposal ”,and comprehensively uses literature research and theoretical analysis combined with case studies and field research and other research methods.This article believes that the current life company A's overall budget management has some problems such as biased budget management planning,unreasonable overall budget formulation and compilation,imperfect comprehensive budget control system,and unscientific general budget assessment mechanism.In response to the above issues,the paper proposes the following improvement proposals for life company A's comprehensive budget management: First,a strategically oriented overall budget management idea is established;Second,we optimize the overall budget preparation method;Third,the implementation of comprehensive budget control is strengthened;Fourth,the budget management Assessment and incentive mechanism is improved.At the same time,in order to ensure the implementation of the company's overall budget management improvement,it is necessary to promote the participation of the full-scale budget management personnel,and secondly,to strengthen the implementation of leadership support and department coordination,and third,to build a complete budget management information platform.Finally,the case of Life Insurance Company A.has inspiration for strengthening the overall budget management of other life insurance companies.First,it strengthens the basic budget management of life insurance companies;second,it focuses on the implementation and supervision of comprehensive budget management;and third,it effectively promotes the overall budget management system gradually..The case study of life insurance company A in this paper can enrich the practical experience of comprehensive budget management in life insurance industry,and it can promote the application of overall budget management in China's life insurance companies.