我国保险行业上市公司理财效果评价
发布时间：2018-10-26 08:15
【摘要】：保险业在我国金融业中扮演着重要的角色，在人们的社会经济生活中起着重大的作用。随着我国经济的不断进步，保险业也在快速发展，在人们的日常生活中起着越来越重要的作用，成为我国增长最快的行业之一。因此，科学评价保险公司的理财效果具有重要意义。 论文综合对比了各种方法的优势以及劣势，最终选取了综合评价法与层次分析法相结合的方法进行公司理财效果的计算评定。本文在基础数据的选择上从盈利能力、偿付能力、发展能力和詹森指数四个层面选取出8个关键指标。建立了基于上市公司年度财务报表数据以及证券信息的我国上市保险公司的理财效果评价体系，并以专家的意见为基础，，运用层次分析法（AHP）确定指标体系中各个指标的权重。 在所构建的理财效果评价指标体系的基础上，论文以我国六家上市保险公司为实例对其从上市以来的财务数据进行筛选、计算和分析，以上市公司年报中所公布的实际数据以及证券交易所所公布的信息为基础数据进行计算，验证了这个指标体系的可操作性,得出各家公司理财效果排名，同时也提出了各家公司的理财效果的改进意见，并在此基础上提出了保险业的一些发展对策。
[Abstract]:Insurance industry plays an important role in China's financial industry and plays an important role in people's social and economic life. With the continuous progress of our economy, insurance industry is also developing rapidly, which plays a more and more important role in people's daily life and becomes one of the fastest growing industries in our country. Therefore, it is of great significance to evaluate the financial effect of insurance companies scientifically. This paper comprehensively compares the advantages and disadvantages of various methods, and finally selects the method of comprehensive evaluation and AHP to calculate and evaluate the effect of corporate financial management. This paper selects 8 key indicators from four aspects of profitability, solvency, development ability and Jensen index in the selection of basic data. Based on the annual financial statement data and securities information of listed companies, the evaluation system of financial performance of listed insurance companies in China is established, which is based on the opinions of experts. Analytic hierarchy process (AHP) (AHP) is used to determine the weight of each index in the index system. On the basis of the evaluation index system of financial management effect, this paper takes six listed insurance companies in China as an example to screen, calculate and analyze the financial data since listing. Based on the actual data published in the annual report of the listed company and the information published by the stock exchange, the calculation verifies the maneuverability of the index system and obtains the ranking of the financial efficiency of each company. At the same time, the paper puts forward some suggestions to improve the financial management effect of each company, and puts forward some development countermeasures of insurance industry on this basis.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.3;F830.42;F276.6
本文编号：2295121
[Abstract]:Insurance industry plays an important role in China's financial industry and plays an important role in people's social and economic life. With the continuous progress of our economy, insurance industry is also developing rapidly, which plays a more and more important role in people's daily life and becomes one of the fastest growing industries in our country. Therefore, it is of great significance to evaluate the financial effect of insurance companies scientifically. This paper comprehensively compares the advantages and disadvantages of various methods, and finally selects the method of comprehensive evaluation and AHP to calculate and evaluate the effect of corporate financial management. This paper selects 8 key indicators from four aspects of profitability, solvency, development ability and Jensen index in the selection of basic data. Based on the annual financial statement data and securities information of listed companies, the evaluation system of financial performance of listed insurance companies in China is established, which is based on the opinions of experts. Analytic hierarchy process (AHP) (AHP) is used to determine the weight of each index in the index system. On the basis of the evaluation index system of financial management effect, this paper takes six listed insurance companies in China as an example to screen, calculate and analyze the financial data since listing. Based on the actual data published in the annual report of the listed company and the information published by the stock exchange, the calculation verifies the maneuverability of the index system and obtains the ranking of the financial efficiency of each company. At the same time, the paper puts forward some suggestions to improve the financial management effect of each company, and puts forward some development countermeasures of insurance industry on this basis.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.3;F830.42;F276.6
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