经济增加值（EVA）在财产保险公司的应用研究

发布时间：2018-05-27 00:29

本文选题：财产保险公司 + 经济增加值　；参考：《天津大学》2013年硕士论文

【摘要】：本文通过研究分析某财产保险公司以前年度以保费规模、实收保费、利润总额为基础的考核政策的缺陷，通过该财产保险公司近年来对EVA的应用，建立了以EVA为核心思想的绩效考核管理体系，引导公司管理层将关注的重点集中在资本成本、承保风险和承保质量上来，把经营管理理念集中在提高公司的主要获利能力和创造公司的核心价值上来，，把EVA的管理思想贯穿于企业经营活动的方方面面。本文阐述了我国保险业作为国民经济中发展最快的行业之一，在过去的十年中迅速成长，随着投资资金的快速壮大，保险业已成为金融体系的重要支柱，成为社会保障体系的重要组成部分，随着保险公司的逐步上市，传统的业绩评价标准已经不能满足投资者的需要，EVA的引入就是在这样的背景下产生的。通过EVA的产生背景、相关理论介绍详细阐述了EVA的发展历程，通过对EVA核心理论的引申和EVA的计算方法、调整事项的研究，阐述了EVA的优点以及不足之处，同时探讨EVA在国内外理论和实证的现状；最后通过某保险公司建立以EVA为核心的绩效考核模式前后的经营状况的对比，得出EVA的应用能够有效促进企业良性发展，建立以EVA为核心的业绩评价体系能够有效控制企业的承保风险，提高企业的承保利润率，控制企业成本率、提高资本周转率，提升企业的市场价值，增加企业的核心竞争力，应该将EVA的应用提高到企业的战略管理的角度，集中优势资源投入高回报行业，增加企业价值。
[Abstract]:This paper analyzes the defects of the appraisal policy of a property insurance company based on the scale of premium, the paid premium and the total profit in the previous year, and the application of EVA to the property insurance company in recent years. A performance appraisal management system based on EVA is established to guide the management to focus on the cost of capital, underwriting risks and underwriting quality. The concept of management is focused on improving the main profitability of the company and creating the core value of the company, and the management idea of EVA runs through all aspects of the business activities of the enterprise. As one of the fastest growing industries in the national economy, the insurance industry in China has grown rapidly in the past ten years. With the rapid growth of investment funds, the insurance industry has become an important pillar of the financial system. As an important part of the social security system, with the gradual listing of insurance companies, the traditional performance evaluation standards can no longer meet the needs of investors. Through the background of EVA, the development course of EVA is introduced in detail, and the advantages and disadvantages of EVA are expounded by the extension of the core theory of EVA, the calculation method of EVA and the research of adjustment items. At the same time, it discusses the current situation of EVA theory and demonstration at home and abroad. Finally, through the comparison of the management situation before and after a certain insurance company establishes the performance appraisal mode with EVA as the core, it is concluded that the application of EVA can effectively promote the benign development of the enterprise. The establishment of a performance evaluation system with EVA as the core can effectively control the underwriting risk, improve the underwriting profit rate, control the cost rate, increase the capital turnover rate, enhance the market value and increase the core competitiveness of the enterprise. The application of EVA should be improved to the angle of enterprise's strategic management, and the superior resources should be concentrated into the industry of high return, and the value of enterprise should be increased.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.3;F272.92

【参考文献】