【作者】 詹清明；

【导师】 周柯；

【作者基本信息】 郑州大学 ， 工商管理， 2010， 硕士

【摘要】 在现代企业管理中,管理者面临的主要任务是使组织高效的运营,以达到企业盈利最大化的目的。随着经济环境的不断变化、组织结构越来越复杂,控制组织的难度越来越大。为了解决这个问题,管理者利用各种有效的管理方法,对组织内部的各项工作加以规划、控制,以达到组织既定的目标。人力资源预算管理是组织营运中的一种有效的管理工具与技术,对于优化企业人力资源配置、降低企业经营风险和人力成本、加强各部门沟通与协调、实现企业短期经营目标和长期战略目标具有十分重要的意义。在现代企业的人力资源管理中,人力资源预算主要包括两点,一是合理预测为满足组织发展的需要搭建的人力组成结构框架,二是预算及测量人力成本,二者的有机结合就完成了企业的人力资源预算管理。但在现实中存在着企业的人力资源预算脱离企业的战略指导、预算固化、预算执行过程控制不严、预算管理执行过程中缺乏有效控制的机制和手段、预算管理流于形式等问题,极大弱化了人力资源预算管理的作用。特别是在受金融危机的影响,市场低迷,保险资金的投资回报率降低的情况下,加强企业内部管理,提高企业运营效率,合理分配和利用有限的资源,降低经营风险和财务风险,从人力资源管理中要效益,就显得至关重要。CPIC河南分公司在2009年的人力资源预算管理中采取了人员结构配置合理性、薪酬结构合理性原则,从编制内容、方法到应用,存在着体系配套措施不完善、体系框架不清晰、环节遗漏等问题,影响了人力资源预算管理体系的实施：,没有能够发挥管理体系预期的效果。产生这些问题的原因主要是对体系理解不到位,企业管理人员重视程度不够、执行人员的执行力度欠缺、上下勾通不畅通、缺乏人力资源管理与财务管理相结合的知识等。针对这些问题,在2010年的人力资源预算编制中采取了完善体系架构、明确具体预算内容、加强预算过程控制等方法或措施,构建了完善的人力资源预算体系,更加明确了为这个体系实施需要采取相应的保障措施,如创造人力资源预算管理得以实施的客观条件、保证预算评价体系的合理性等。更多还原

【Abstract】 In the modern business management, the main task facing managers is to organize efficient operation, in order to achieve the purpose of maximizing corporate profits.With the changing economic environment, organizational structure more complex, more and more difficult control of the organization. To solve this problem, administrators use a variety of effective management of all work within the organization increases in the planning, control, to achieve organizational goals established. Human resources management organizations operating in the budget an effective management tool and technology, human resource allocation for optimizing enterprise, reducing business risk and labor costs, strengthen communication and coordination to bring about the short-term business objectives and long-term strategic objectives of very importantIn the modern enterprise human resource management, human resources, budget comprises mainly two points, one reasonable prediction To meet an organization’s human development needs Zucheng structures, framework, the second is the budget Ji Celiang labor costs, both completed the combination of Management of Human Resources budget. But in reality there are still various problems if, for example:the human enterprise from the enterprise’s strategic budget guidance; budget curing, lack of flexibility can not be promptly adjusted according to changes in the business; lax budget execution process control;budget management lack of effective control of the process of implementation and analysis of mechanisms and tools; budget management formality so. Existence of these problems, greatly weakening the role of the human budget management. Particularly in the current insurance industry, the financial crisis, the market downturn, the return on investment of insurance funds will also be reduced, the U.S.insurance giant American International Group, once the brink of bankruptcy. Crisis spread from the United States to the global, financial system from spreading throughout the real economy.2008 economic growth in many developed countries, recession, economic growth in developing countries has also decreased. Surplus assets of insurance companies is expected to decrease compared with the end of 2007 at least 10 percentage points. Surplus assets of life insurance business in which some will be down 15% to 20%.In these circumstances, strengthening enterprise internal management, improve enterprise operational efficiency, distribution and rational use of limited of resources, reduce business risk and financial risk, from human resources management for efficiency, is vitalThis chapter combines the insurance company against the background of domestic and international human resource management an overview of the status, on the basis of insurance business conducted on human resources management of the budget.更多还原