全面预算管理是企业进行内部控制的一种重要工具，其在优化企业资源配置， 助力公司战略目标达成方面的作用日益显著，成为现代企业管理不可或缺的管理 模式。随着在我国经济总量持续增长的推动下，寿险业也步入了快速增长的轨道， 成为金融行业的重要组成部分，规模持续扩大。但是近几年，寿险市场受到对外 开放扩大、监管从严、其他行业进入寿险市场等因素致使整体市场下行，在这个 大环境下，传统的全面预算管理已无法满足寿险公司的发展需求，为了适应时代 的发展不断进行改革以便提高盈利能力，需要不断优化全面预算管理体系，将价 值链理论引入全面预算管理体系中去，有助于打破其自身的局限性，提升资源配 置的精准性，强化自身的核心竞争力。 本文以太平洋寿险甘肃分公司为对象，按照“提出问题-分析问题-解决问题” 的逻辑思路，对全面预算管理进行深入研究，并结合企业价值链理论分析，重新 梳理审视太平洋寿险甘肃分公司全面预算管理的整体流程，对公司内部全面预算 管理政策、预算编制流程、预算执行流程、预算分析及考核四个方面的现状进行 阐述梳理；通过现状找到其制度体系不完善、预算编制过程中预算目标与公司战 略不匹配、执行过程中缺乏有效管控、分析浮于表面缺少深度、考核体系不完善 的问题；最后针对上述问题，从管理政策、编制流程、执行流程、分析及考核四 个方面提出优化改进建议，并总结出实施优化建议的保障措施。 本文通过梳理太平洋寿险甘肃分公司的价值链，结合实际工作经验，为公司 全面预算管理体系提出有效改进措施，同时也为寿险业全面预算管理共性与特性 问题的解决，提供有益的参考和借鉴。 关键字：价值链，全面预算管理，寿险行业 MBA学位论文 作者：何芬琪 太平洋寿险甘肃分公司基于价值链理论的全面预算管理改进研究 STUDY ON IMPROVEMENT OF COMPREHENSIVE BUDGET MANAGEMENT IN CHINA PACIFIC LIFE INSURANCE COMPANY GANSU BRANCH BASED ON VALUE CHAIN THEORY Abstract Comprehensive budget management, as a key tool for internal control of enterprises, is playing an even more important role in optimizing the enterprise resource allocation and facilitating the fulfillment of enterprise strategic objectives. In this case, it has become an indispensable management model for modern enterprise management. Being driven and promoted by continuous growth of China's economic aggregate, the life insurance industry has also experienced a rapid development period, becoming an important composing part of the financial industry and getting enlarged in scale day by day. However, in recent years, the life insurance industry slows down its development speed due to the reasons of “opening wider to outside world”, strict regulating and supervising, and participation of other industries. In this case, the traditional comprehensive budget management gradually becomes unable to satisfy the development demands of life insurance companies. In order to keep pace with era development and improve profitability by continuous reform, it is necessary to keep optimizing the comprehensive budget management system. And the method of introducing value chain theory into the comprehensive budget management system is helpful in breaking its own restrains, improving the precision of resource allocation, and strengthening its core competitiveness. In this paper, China Pacific Life Insurance Company Gansu Branch was taken as an object to conduct an in-depth study on comprehensive budget management according to the logic thoughts of “proposing problem - analyzing problem - solving problem”. And combining with enterprise value chain theory, the overall process of comprehensive budget management in China Pacific Life Insurance Company Gansu Branch was analyzed and reviewed, thereby stipulating and sorting out the status quo MBA学位论文 作者：何芬琪 太平洋寿险甘肃分公司基于价值链理论的全面预算管理改进研究 III of four aspects: the internal policy for comprehensive budget management, the budget formulating process, the budget executing process, and the budget analysis and assessment; problems were figured out during the analysis on status quo, including: incomplete system, inconsistency between budget goals and corporate strategy, lacking effective management and control during execution process, lacking profound analysis, and incomplete assessment system; finally, optimization and improvement suggestions were proposed from four perspectives targeting at the above problems, including: management policy, formulating process, executing process, analysis, and assessment. Besides, relative measures for guaranteeing the implementation of optimizing suggestions were summarized in this paper as well. By combing the value chain of China Pacific Life Insurance Company Gansu Branch and combing with the practical working experience, effective improvement measures were proposed for the company's comprehensive budget management system in this paper. And meanwhile, beneficial references were also offered for the solution of the common and special problems existing in comprehensive budget management of life insurance industry. Key words: Value Chain, Comprehensive Budget Management, Life Insurance Industr MBA学位论文 作者：何芬琪 太平洋寿险甘肃分公司基于价值链理论的全面预算管理改进研究 IV 目 录 中文摘要 ..................................................................................................... I Abstract ...................................................................................................... II 第一章 绪论............................................................................................... 1 1.1 研究背景及意义............................................................................................. 1 1.1.1 研究背景.................................................................................................. 1 1.1.2 研究意义.................................................................................................. 2 1.2 研究思路及方法............................................................................................. 3 1.2.1 研究思路.................................................................................................. 3 1.2.2 研究方法.................................................................................................. 5 第二章 全面预算管理相关理论 .............................................................. 5 2.1 全面预算管理理论......................................................................................... 5 2.1.1 全面预算管理内容.................................................................................. 5 2.1.2 全面预算管理体系.................................................................................. 6 2.1.3 全面预算管理的局限性.......................................................................... 7 2.2 价值链理论..................................................................................................... 7 2.2.1 价值链基本涵义...................................................................................... 7 2.2.2 价值链分析基本步骤.............................................................................. 8 2.3 基于价值链视角的全面预算管理................................................................. 8 第三章 太平洋寿险甘肃分公司全面预算管理现状分析 .................... 10 3.1 太平洋寿险甘肃分公司简介....................................................................... 10 3.1.1 太平洋寿险甘肃分公司基本情况........................................................ 10 3.1.2 太平洋寿险甘肃分公司组织架构........................................................ 11 3.2 太平洋寿险甘肃公司全面预算管理的现状............................................... 12 3.2.1 太平洋寿险甘肃分公司全面预算管理发展历程................................ 12 3.2.2 太平洋寿险甘肃分公司预算编制过程................................................ 14 MBA学位论文 作者：何芬琪 太平洋寿险甘肃分公司基于价值链理论的全面预算管理改进研究 V 3.2.3 太平洋寿险甘肃分公司预算执行流程................................................ 15 3.2.4 太平洋寿险甘肃分公司预算分析及考核............................................ 20 3.3 太平洋寿险甘肃分公司全面预算管理过程中的主要问题....................... 21 3.3.1 全面预算管理制度不健全.................................................................... 21 3.3.2 预算目标制