中国人保财务绩效的综合评价研究

发布时间：2018-03-22 14:21

本文选题：财务绩效评价　切入点：杜邦分析体系　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：外资保险公司不断涌入中国市场,他们拥有雄厚的资金优势和先进的管理经验,给国内保险企业带来了巨大的经营压力。同时受当前经济下行压力影响,我国保险行业整体利润水平下降。保险企业管理者认识到绩效管理的重要性,尤其是财务绩效管理对检验企业经营成果、改善企业经营状况发挥的重要作用。因此,科学评价我国保险企业的财务绩效,具有重要的现实意义。首先,本文研究了企业经营绩效、财务绩效和绩效评价的相关概念,介绍了企业财务绩效评价中因子分析法、沃尔评分法等五种常用的评价方法。其次,介绍了杜邦分析法的基本原理和利用价值,结合美国学者对杜邦分析体系的改进和我国保险业实际情况,构建了适用于我国财产保险行业财务绩效评价的杜邦分析体系。最后,选取中国人保财险这一具有行业代表性的企业为研究对象,通过新构建的杜邦分析法研究案例企业2013年到2015年的企业财务绩效,并与行业其他三家上市公司作对比,选取重点财务指标分析案例企业的盈利、偿债、营运及发展能力;最终将分析结论与企业经营现状相结合,分析中国人保财险财务绩效的影响因素,提出提升中国人保财务绩效的发展对策及管理建议。
[Abstract]:Foreign insurance companies continue to pour into the Chinese market. They have strong capital advantages and advanced management experience, which has brought enormous operating pressure to domestic insurance companies. At the same time, they are affected by the current downward pressure on the economy. The overall profit level of the insurance industry in China has declined. The managers of insurance enterprises realize the importance of performance management, especially the important role of financial performance management in testing the business achievements and improving the operating conditions of the enterprises. It is of great practical significance to scientifically evaluate the financial performance of insurance enterprises in China. Firstly, this paper studies the related concepts of business performance, financial performance and performance evaluation, and introduces the factor analysis method of enterprise financial performance evaluation. Secondly, the paper introduces the basic principle and application value of DuPont analysis, combined with the improvement of DuPont analysis system by American scholars and the actual situation of insurance industry in China. This paper constructs a DuPont analysis system which is suitable for the financial performance evaluation of property insurance industry in China. Finally, the representative enterprise of PICC is selected as the research object. Through the newly constructed DuPont analysis method, this paper studies the financial performance of the case enterprises from 2013 to 2015, and compares with the other three listed companies in the industry, and selects key financial indicators to analyze the profitability, debt service, operation and development ability of the case enterprises. Finally, combining the conclusion of the analysis with the current situation of enterprise management, this paper analyzes the influencing factors of the financial performance of PICC, and puts forward the development countermeasures and management suggestions for improving the financial performance of PICC.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3;F840.4

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