XX财险公司盈利能力分析

发布时间：2018-07-20 20:53

【摘要】：随着我国经济的发展,保险在居民的经济生活中占据了越来越重要的地位,因此,保险公司业务迅速发展壮大,而我国保险市场也成为外资保险的重要目标市场。2012年,我国保险市场呈现稳中有进、进中趋好的发展态势,’尤其是产险业务持续较快发展,保费收入达到5531亿元,同比增长15.4%,2全国保费收入达到1.55万亿元,同比增长8%。“十二五”期间我国保险业在面临机遇的同时也面临着巨大的挑战,是我国保险业发展的重要战略时期。根据我国目前的保险业发展情况看,车险公司近年来发展势头迅猛,随着我国居民生活水平的提高,其购车需求也逐年上升,相应地,车辆保险的需求也在持续增加,车险公司的保费收入从2009至2013连续五年间一直处于持续增长的态势。但从承保利润的角度来看,近年来车险行业承保利润有所下降。目前来讲,有关财险公司盈利能力的提高和市场竞争力的提升的相关研究,已经成为我国金融工作中一个重要的研究课题。本文通过对企业盈利能力分析的相关理论和基本方法指标的总结,基于保险公司的特殊性,建立适于保险公司的盈利能力分析指标体系,并且以XX车险公司为例进行实证分析,通过分析得出车险公司盈利能力的影响因素,最后给出相应的建议,为决策者提供决策意见。按照本文的研究思路,文章结构安排如下：全文共分为七个部分,第一部分为绪论,主要通过阐述国内外有关盈利能力分析的相关研究现状和车险型财险公司盈利能力现状,阐明了文章的研究背景和研究意义,并且进一步明确了文章的研究思路、方法和内容；第二部分为相关理论概述,包括盈利能力的基本概念、盈利能力分析的意义、原则和步骤等,同时还介绍了保险公司盈利模式的特殊性等,这部分内容为之后的分析提供了理论依据；第三部分基于盈利能力分析的基本指标,建立了适用于保险公司的盈利能力分析体系；第四部分根据第三部分的指标体系,对XX财险公司的盈利能力进行分析评价；最后通过分析结果给出相应的建议,提出了提高盈利能力的一系列途径,包括优化公司未来发展的战略和战术,控制管理费用,实行新的销售策略,强化内部控制和风险管理,加强人力资源和资金运用的管理水平,优化保险信息系统和数据统计技术等。本篇文章在理论上以及企业的实际管理中均具有非常重要的意义,公司管理者可以从分析中获得许多重要的信息,并且根据这些信息发现公司经营中的问题,进而制定出更可行的公司运营政策。鉴于作者能力有限,在写作文章的过程中难免存在一些不足之处,分析过程相对简单,对提出的结论和建议是否具有可行性、针对性还有待实际运用中进一步论证。
[Abstract]:With the development of China's economy, insurance has taken a more and more important position in the economic life of the residents. Therefore, the insurance company's business has developed rapidly, and the insurance market in China has also become an important target market for foreign insurance in.2012 years. The insurance market in China presents a steady progress and a good development trend in China, especially the insurance industry. The insurance revenue reached 553 billion 100 million yuan, the premium income reached 553 billion 100 million yuan, the year-on-year increase of 15.4%, the 2 national premium income reached 1 trillion and 550 billion yuan. During the period of 8%. "12th Five-Year", the insurance industry faced great challenges while facing the opportunity. It was an important strategic period for the development of China's insurance industry. In recent years, car insurance companies have developed rapidly. With the improvement of the living standards of the residents in China, the demand for car purchase has also increased year by year. Accordingly, the demand for vehicle insurance has also continued to increase. The insurance premium income of car insurance companies has been growing continuously from 2009 to 2013 in a continuous period of five years. At present, the related research on the improvement of profitability and the promotion of market competitiveness has become an important research topic in our financial work.
By summarizing the related theories and basic methods of the analysis of the profitability of the enterprise, based on the particularity of the insurance company, this paper establishes an index system for the profitability analysis of the insurance companies, and takes the XX car insurance company as an example to carry out an empirical analysis, and analyzes the influencing factors of the profit ability of the car insurance company, and finally gives the corresponding results. Suggestions are made to provide decision makers with decisions.
According to the research ideas of this article, the structure of the article is arranged as follows: the full text is divided into seven parts. The first part is the introduction. It mainly expounds the status of the related research on profitability analysis at home and abroad and the status of the profit ability of the car insurance company, clarifies the background and significance of the research, and further clarifies the article. Research ideas, methods and contents; the second part is an overview of the related theories, including the basic concepts of profitability, the significance of profitability analysis, principles and steps, etc. at the same time, it also introduces the particularity of the profit model of the insurance company, and this part provides a theoretical basis for the analysis of the following. The third part is based on the analysis of profitability. In the fourth part, the fourth part, according to the index system of the third part, makes an analysis and evaluation of the profitability of the financial insurance company, and finally gives the corresponding suggestions through the analysis of the results, and puts forward a series of ways to improve the profitability of the company, including the optimization of the future development of the company. Strategy and tactics, control management costs, implement new sales strategies, strengthen internal control and risk management, strengthen the management level of human resources and funds, and optimize the insurance information system and data statistics technology.
This article is of great significance both in theory and in the actual management of the enterprise. The company manager can obtain a lot of important information from the analysis, and find out the problems in the management of the company according to these information, and then formulate a more feasible company operation policy. It is unavoidable that there are some shortcomings, the analysis process is relatively simple, whether the proposed conclusions and suggestions are feasible, and the pertinence still needs to be further demonstrated in the practical application.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.3;F840.4

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