A Life Insurance Company Comprehensive Budget Management Program

The dissertation research on comprehensive budget of A company. It is divided into four parts, intervened case study. First, content and underlying principles is described, the characteristic of comprehensive budget. Second, combined with the basic situation and history, every aspect of budget, such as setting up, realization and evaluation is dwelled on. At last, the application outcome of comprehensive budget is summarized, the existing questions is analyzed, further more, the problems that need attached much importance is showed.Through the case study, the author holds that during the course of budget, though budget policy, decision-making, performance valuation, organize and coordination has been improved greatly, there are much to be done in the budget policy, budget variance analysis, and performance valuation, which may be an obstacle to the expansion of A company. Integrating with the analysis of comprehensive budget, the life insurance characteristic and demands of the regulatory authority, the author put forward his seven views, i.e. linkage enterprises' characteristic with budget management, pay much attention to personnel role, combined with solvency management, asset-liability management, strategy program, and establishment of performance valuation system and overall audit regulations. The insurance is called the rising sun industry. With the sustainable development of national economy and the formation of new social security, theinternal demands for insurance is widen gradually. Therefore, the gross scope of insurance market is developing persistently, and the domestic insurance industry is taking on a rapid-developing tendency, Except for the insurance company that have erected, many sharing-holding companies were incorporated. After the WTO entry, foreign companies enter China like bamboo shoots after a rain, the main bodies of the insurance market add, and then the competitive insurance market has primarily set up. In the environment of large potential market and tough and complicated competition, to develop healthy and rapidly is the goal of insurance enterprises, so they have to enhance management ability. In the process, integrated comprehensive budget system is sure to play an important role.