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论文编号：	3674
作者编号：	2120092757
上传时间：	2011/11/20 0:23:45
中文题目：	我国保险公司经营绩效评价体系研究
英文题目：	Research on the Business Performance Evaluation System of Insurance Company in Our Country
指导老师：	刘建
中文关键字：	保险公司，经营绩效，评价体系
英文关键字：	insurance company, business performance, evaluation system
中文摘要：	随着WTO协议的签订，2005年底我国保险市场全面对外开放，截至2009年年末，全国保险公司增加至121家，其中外资保险公司52家，占比达到43%，中外保险公司间的竞争日趋激烈。随着同一区域保险市场容纳的保险主体不断增加，除人保、平安、太平洋三家保险公司外，中小保险公司的市场份额逐渐出现平均化，保险公司间的生存竞争更集中表现为经营绩效的竞争。保险业的经营风险具有较高的隐蔽性，需要有效的监督管控，同时保险业的经营具有公众性，更需要良好的经营结果来保障投保的公众群体的经济利益。中国保监会于2006至2007年在人身保险和财产保险领域探索对保险公司实施分类监管，并于2009年正式实施对产、寿险公司及保险专业中介机构的分类监管，但分类监管的依据局限于偿付能力充足率等反映保险公司风险程度的指标，尚未深入到保险公司内控经营指标。对保险公司经营绩效实施科学、全面的评价将有助于我国保险业的现代化改革；有助于强化、规范保险公司的内控管理，完善公司法人治理结构；有助于提高保险公司的管理能力、持续经营能力和竞争能力。传统的保险公司绩效评价普遍以财务指标为主，通过财务指标评价保险公司在盈利能力、偿付能力及经营稳健性等方面的表现。财务导向指标更多的关注投资者的利益，尽管能较为真实地反映企业的经营业绩，但评价结果局限于某一段特定时期，且容易被经营者操纵，导致经营者为实现自身利益采取任期内的短期行为，从而忽视了企业长期发展，甚至会影响企业的核心竞争能力。事实上，保险公司的具有战略意义的、隐性的经营绩效，如客户服务、员工成长、创新能力等才是公司可持续发展的保证，是保险公司获取竞争优势的关键因素，能对保险公司长期、健康、稳定的发展起到举足轻重的推动作用。本文采用文献研究法、定性分析法、定量分析法和个案研究法四种研究方法，分析了保险公司经营绩效评价的现状及存在的问题和缺陷，结合杜邦财务分析体系和平衡计分卡在应用中存在的优势及缺陷，选取变形后的杜邦公式分解指标作为核心财务评价指标，以平衡计分卡的财务、顾客、内部经营和学习发展四个角度为框架，将财务指标与非财务指标相结合，构建出适用于财产保险公司的绩效评价指标体系。同时，运用构建的绩效评价体系中的指标对华安保险的经营和管理现状进行分析，一方面用以验证评价指标在实际操作中的客观性和有效性；另一方面，借助指标评价结果说明财务指标及非财务指标在绩效评价中的导向性。
英文摘要：	The end of 2005, with the signing of the WTO (World Trade Organization) agreement, China’s insurance market had been fully opened. Until the end of 2009, the number of insurance company had increased to 121, including 52 foreign insurance companies and accounting for 43%, the competition became increasingly fierce between Chinese and foreign insurance companies. In the same regional insurance market, with insurer’s increasing, addition to PICC (PICC Property and Casualty Company Limited), Ping An, and CPIC (China Pacific Property Insurance Company) three insurance companies outside, small and medium sized insurer's market share gradually began to emerge averaging, the survival competition between the insurance companies more concentrated on the competition of the business performance. The business risk of the insurance industry has a high degree of concealment, insurer’s business need to be effectively supervised and controlled. Meanwhile the insurance industry’s business also has public nature, insurers more need good business result to safeguard the public's economic interests. The CIRC (China Insurance Regulatory Commission) explored to classifiably regulate the life insurance and property insurance in 2006 and 2007, and formally implemented the classification regulation on property insurance company, life insurance company and professional insurance intermediary in 2009. However, classification regulation is based on the indicators that reflect the risk level of insurance company, such as solvency adequacy ratio, not deep into insurer’s internal control management and operation. Scientifically and comprehensively evaluate insurer’s business performance will contribute to the reform of China’s insurance industry, help to strengthen and standardize insurer’s internal control management, and improve the corporate governance structure, help to improve insurer’s management capability, continued viability and competitiveness. The traditional performance evaluation of insurance company generally is based on financial indicators, through the financial indicators to assess insurer’s performance in profitability, solvency, stability of operation and other aspects. Financial indicators pay more attention to investors’ interests, although they can truly reflect the company’s business result, the evaluation result is limited to a specific period, and easily manipulated by the operator, the operator may take short-term behavior to achieve their own interests and ignore the company’s long-term development, and even affect the enterprise's core competitive ability. In fact, insurer's strategic and latent business performance can ensure the company’s sustainable development, such as customer service, staff development and innovation ability, these key factors can help insurer to obtain the competitive advantage, and improve the insurance company’s long-term, healthy and stable development. In this paper, the author use literature research, qualitative analysis, quantitative analysis and case study four kinds of research methods, and analyze the present situation, existing problems and shortcoming of the insurance company performance evaluation. With DuPont financial analysis system and Balanced Scorecard’s advantage and defect in the application, author select the DuPont formula decomposition index as a core financial evaluation indicators, and select balanced scorecard’s four angles as the framework, including financial, customer, internal business and learning development, combine the financial indicators and non-financial indicators to construct a business performance evaluation system for property insurance company. At the same time, author use the performance evaluation system to analyze the operation and management situation of sinosafe insurance. On the one hand, analysis verified the evaluation indicators’ objectivity and effectiveness in the actual operation. On the other hand, the evaluation result indicated the orientation of the financial index and non-financial indicators in the performance evaluation.
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