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MBA硕士论文_保险公司省级财务集中管理实施研究(64页).rar

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内容简介
摘要

随着中国经济持续、快速的发展,保险需求日趋旺盛,为保险业发展奠定了基础。

保险企业规模不断扩张,各种创新业务不断推出,以基层机构为主体的传统分散化财务

管理的缺陷越显突出,如资金使用效率低下、财务信息透明度不足且时效性差、各财务

主体会计制度及政策不统一等。信息技术的高速发展和应用,对企业生产活动和管理方

式产生了重大的影响,为财务集中管理提供了信息支持,财务集中管理尽可能把能够标

准化、统一化、专业化操作的财务环节都予以整合,保证企业整体战略目标的一致和信

息流、资金流、单证流的统一,以达到强化内部管理、防范财务风险、提高资金使用效

率及促进公司稳步健康发展等目的,财务集中管理已经成为保险企业财务管理的趋势。

保险企业财务集中管理一般有两种形式,即总部集中和省级集中。本文主要以人保

财险为例,对省级财务集中管理进行系统化分析,总结人保财险省级财务集中管理取得

的成效及存在的问题,对问题进行原因分析并提出解决措施。本文共分6个部分:第一

章为绪论,阐述本课题的研宄背景及意义、研究内容及方法、研究创新点及不足;第二

章为理论综述,详细介绍了财务集中管理的涵义及理论基础;第三章为人保财险财务集

中管理概述,主要介绍人保财险基本情况,实行省级集中财务管理的必要性及其内容;

第四章主要分析了人保财险省级财务集中管理取得的成效及其存在的问题,并对存在的

问题进行原因分析;第五章为针对人保财险存在的问题,提出解决措施;第六章为研究

结论,总结并展望了财务集中管理在我国保险企业的应用与发展。

关键词:保险财务集中管理研宄

ABSTRACT

With the sustained and rapid economic development in china,The demand for

insurance is more and more urgent, the insurance industry has laid a foundation. Insurance

companies have been exaggerated ,and has introduced a variety of innovative services,

Increasingly prominent drawbacks of the traditional decentralized financial management that

grassroots units as the main body, Such as inefficient use of funds, lack of transparency of

financial information, poor timeliness of financial information, The financial accounting

systems and policies are not uniform in Different financing bod , etc.With the fast

development and application of networking technology, enterprise production and

management activities have had a significant impact,as the centralized financial management

provides information support. Centralized financial management integrates standardized,

unified and professional operation of the financial aspects of, In this way the overall strategic

goals of the enterprise unified, information flow, capital flow and document flow also be

unified. Achieved its purpose, such as to strengthen internal management and prevent

financial risks,improve capital efficiency and promote the steady and healthy development of

the company, centralized financial management has become a trend in the insurance

enterprise.

In the insurance enterprise has two kinds of financial centralized management, one is

the centralized management of head Office,the other is the centralized management of the

provincial company. In this paper, the provincial centralized financial management is

presented systematically and deeply by PICC as an example. The provincial centralized

financial management achievements and problems were summarized,and the reasons for the

problems and propose solutions were analyzed. There are six parts in total: The first chapter

introduces the research background and significance of the topic, research content and

method, innovation point and deficiencies; The second chapter is theoretical overview,

detailing the meaning and theory of centralized financial management; The third chapter is the

summary of financial centralized management in PICC, mainly introduces the basic situation

of PICC, and necessity and content of provincial centralized financial management; The

fourth chapter mainly analyse the effectiveness of the provincial centralized financial

n

management of PICC5 and the existing problems and the reasons; The fifth chapter puts

forward countermeasures for the problems in PICC; The sixth chapter is title conclusion,

summary and outlook of the application and development of the centralized financial

management of China's Insurance industry.

KEY WORDS:Insurance; Centralized Einancial Management; Research