The Research On The Comprehensive Budget Management Of Bank Holding Insurance Companies

Chinese insurance market has been gradually opened from the initial state of monopoly,and increasingly enterprises have transferred into the insurance industry.With various forms,such as joint ventures or sole proprietorship,foreign insurance companies have entered Chinese insurance market.Meanwhile,many domestic Banks had a stake in insurance company and developed rapidly.With more and more main bodies in insurance market,market competition is more intense.With the expansion of the insurance market and the intensification of competition,insurance companies pay more and more attention to improve the quality of their business.By means of the comprehensive budget management,insurance industries integrate the efficient use of corporate resources,save cost,strengthen internal control,and enhance the company's strategic management capabilities.Although insurance market owners have established their own budget management model,with the company's continuous development and changes,imperfect problems in the management of the budget are more and more exposed.At present,the academic research on the comprehensive budget management of insurance company has been continuously explored.However,the emerging subject that is the comprehensive budget management of bank holding insurance company,the research in such field is very limited from the content and subject of the research.How to make the full use of this emerging subject is worth exploring and researching.On the basis of fully analyzing the present situation of China's bank holding insurance companies,this paper chooses N bank holding insurance company as the research case.With the comparative analysis,chart data description,and other methods,this paper presents an in-depth study and analysis to establish and implement a comprehensive budget management system.This paper is mainly divided into five chapters.The first chapter mainly summarizes the research background,the significance of the research,the relevant domestic and foreign research literature,and the research methods and innovations.The second chapter sorts out the comprehensive budget managementtheory and the Balanced Scorecard theory,which lay the theoretical foundation for the following analysis and research.The third chapter introduces the current development situation and characteristics of the bank holding insurance company,and then it paves the way for the current situation of the budget management of N insurance companies.By using the comparative analysis method,the third chapter conducts a detailed analysis of differences between the bank holding insurance company and other comprehensive type,value type and dimensions type insurance company.Through the analysis of differences,this chapter provides reference for the N insurance company budget management optimization program.The fourth chapter is the case analysis based on the theoretical combing and environmental pavement.Through the development of N insurance companies and the overall budget analysis of the entire management process,this part fully proves whether the company's budget management status is consistent with the company's actual situation,and finds out the problems in the budget management process for further analysis.The fifth chapter offers a comprehensive budget management process optimization scheme for N company budget management problems.Through the research of the budget management of N insurance companies,this part achieves the purpose of comprehensive budget management of bank holding insurance companies,enriches the case study of comprehensive budget management research in China's insurance industry.The innovation of this paper has two aspects: First,it chooses the emerging subject,China's bank holding insurance company as a research object.Currently,few domestic scholars focus on the comprehensive budget management of China's bank holding insurance company.This paper enriches the research in this field by the analysis on the implementation of the comprehensive budget management of bank holding insurance company.Second,this paper analyzes the differences of characteristics and budget of different types of insurance companies in the domestic insurance market.Through analysis,this paper can adopt good points and avoid weaknesses,and further perfect the comprehensive budget management system of bank holding insurance company.