作为金融行业三辆马车之一的保险行业在十三五规划中，得到了罕见发展的机遇， 但也面临着严峻的管理挑战。但在大发展的期间仍有不少保险公司，例如某些新进入保 险市场的公司未能实现利润，甚至亏损严重。如何保证各层级的预算管控目标实现，是 保险公司实现盈利的重要保障。TB 保险公司广东分公司预算管理是保险行业预算管理 创新的一次尝试，它通过公司内部局部优化，各渠道专业化管理，为 TB 保险公司逐步 优化公司个别渠道的预算管理水平，实现各渠道的管控目标。 本文选取 TB 保险公司广东分公司的案例作为研究对象，介绍 TB 保险公司广东分 公司利用分渠道的方式进行预算管理的全部内容以及其取得的成果，以 2014-2018 年的 内部数据作为研究基础，探索如果通过分渠道的预算管理模式，提高保险公司的预算管 理水平，实现省级公司的预算管控目标，由于保险公司实现管控目标是集团利润的重要 保障，故此案例具有一定的学术研究价值和实际工作意义。 本文主要内容分为以下四个部分，第一章绪论部分，介绍本文的选题背景和意义、 国内外文献的研究情况、文献综述、理论框架与研究方法等。第二章案例正文部分，从 TB 保险公司的经营状况，公司组织架构以及新预算管理模式实行的原因和预算管理的 特点等方面介绍。第三章是案例分析部分，主要从分渠道预算管控的状况，影响预算管 控目标达成的因素和绩效评价体系等方面分析验证。第四章是案例的启示部分，分别从 预算编制，预算过程管控，公司的绩效考评体系等方面来阐述保险公司应用分渠道预算 管理的启示。 本文通过 TB 保险公司的案例研究，可以得出如下结论，（1）财务人员应当提高自 身的专业水平。（2）遏制信息不对称造成预算松弛的负面影响。（3）关注预算管控指标 在绩效考评中的权重有利于实现公司的管控目标。（4）分渠道预算管理能够在局部优化 保险公司的预算管理水平 综上所述，尽管 TB 保险公司的预算管理仍存在需要完善的方面，但是对分销渠道 进行有针对行的细分预算管理的方式对于提高保险公司预算管理水平，实现经营管控目 标以及推动精细化管理有积极意义，此案例的研究对于其他保险公司在对分公司的预算 管理上有一定参考作用。 关键词，TB 保险公司；本量利；绩效考核；分渠道预算管理II Abstract As one of the three carriages of the financial industry, the insurance industry has received rare development opportunities in the 13th five-year plan, but also faces severe management challenges. However, during the period of great development, there are still many insurance companies, such as some newly entered insurance market companies failed to achieve profits, or even suffered serious losses. How to ensure the realization of budget control objectives at all levels is an important guarantee for the profitability of insurance companies. The budget management of TB insurance company Guangdong branch is an attempt of budget management innovation in the insurance industry. It gradually optimizes the budget management level of individual channels for TB insurance company and achieves the control objectives of each channel through internal optimization and professional management of each channel. This article selects the TB case of Guangdong branch of an insurance company as the research object, TB insurance company Guangdong branch using the points and channels of budget management in the form of all the contents and achievements of the internal data from 2014 to 2018 as the research foundation, explore the budget management mode of if through channels, improve the level of the budget management of insurance company, achieve the company's budget control at the provincial level, because the insurance companies realize the goal of control is the important guarantee of profit, reason this case has a certain academic value and practice significance. The main contents of this paper are divided into the following four parts: chapter 1 introduction, which introduces the background and significance of the topic selection, literature research at home and abroad, literature review, theoretical framework and research methods, etc. The second chapter introduces TB insurance company's operation status, organizational structure, reasons for the implementation of the new budget management mode and the characteristics of budget management. The third chapter is case analysis, which mainly analyzes and verifies the status of sub-channel budget control, factors affecting the achievement of budget control goals and performance evaluation system. The fourth chapter is the enlightenment of the case, which elaborates the enlightenment of insurance companies' application of sub-channel budget management from the aspects of budget preparation, budget process control and the company's performance evaluation system. Through the case study of TB insurance company, this paper can draw the following conclusions :(1) financial personnel should improve their professional level. (2) curb theIII negative impact of budget slack caused by information asymmetry. (3) paying attention to the weight of budget control indicators in performance appraisal is conducive to achieving the company's management and control objectives. (4) sub-channel budget management can partially optimize the budget management level of insurance companies To sum up, although TB insurance company's budget management is still need to perfect, but to have distribution channels for the subdivision of the budget management method to improve the level of insurance company budget management, realize the goal of management control and promote the fine management has positive significance, in this case study for other insurance company has certain reference function on the budget management. Key words:TB insurance, Cost-volume-profit; Performance appraisal; Sub channel budget managementIV 目 录 摘要.....................................................................................................................................I ABSTRACT.......................................................................................................................... II 图表清单 ............................................................................................................................ VI 第一章 绪论..........................................................................................................................1 1.1 研究背景与意义...........................................................................................................1 1.1.1 研究背景 ................................................................................................................1 1.1.2 研究意义 ................................................................................................................1 1.2 文献综述 ......................................................................................................................2 1.2.1 国外相关文献 ........................................................................................................2 1.2.2 国内相关文献 .......................................................................................................5 1.2.3 文献评述 ................................................................................................................6 1.3 研究内容与方法 ..........................................................................................................6 1.3.1 研究内容 ...............................................................................................................6 1.3.2 研究方法 ...............................................................................................................8 第二章 案例正文..................................................................................................................9 2.1 TB 保险公司的总体概况 .............................................................................................9 2.1.1 TB 公司的发展历程...............................................................................................9 2.1.2 TB 分公司的预算组织架构和预算管理模式 ......................................................10 2.1.3 TB 分公司主营业务的构成 .................................................................................16 2.2 TB 分公司预算管控过程 ...........................................................................................17 2.2.1 TB 分公司财务预算组织模式 .............................................................................17 2.2.2 TB 分公司的关键指标.........................................................................................19 2.3 TB 分公司预算执行的结果........................................................................................22 2.3.1TB 分公司的预算考核结果 ..................................................................................22 2.3.2TB 分公司的预算考核差异 ..................................................................................23 2.4 本章小结 ....................................................................................................................24 第三章 案例分析................................................................................................................25 3.1TB 分公司预算编制松弛的动机分析 .........................................................................25V 3.1.1 TB 分公司预算编制存在松弛的判定..................................................................25 3.1.2 信息不对称引发的预算博弈分析........................................................................27 3.1.3 预算松弛的危害...................................................................................................29 3.2 TB 分公司预算执行差异分析....................................................................................30 3.2.1 法人渠道的产品盈亏分析 ...................................................................................30 3.2.2 个人业务板块的预算执行的投产分析................................................................32 3.2.3 费用预算调整作为常态化工作 ..........................................................................34 3.3TB 分公司绩效考评分析 ............................................................................................37 3.3.1 关键指标分析 ......................................................................................................37 3.3.2 其他管理指标分析...............................................................................................39 3.4 本章小结 ....................................................................................................................40 第四章 案例启示................................................................................................................41 4.1 自上而下管理模式的预算编制困境 .........................................................................41 4.2 严格控制预算调整 ....................................................................................................42 4.3 考评机制业务指标权重过高的危害 .........................................................................42 4.4 本章小结 ....................................................................................................................44 结 论...................................................................................................................................45