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:69100052[][]20041231Skandia23IntellectualCapital=HumanCapital+StructuralCapital200418183200318116372071067.8658073.61373.941456676.43523.9-161.1620252562.881910.9441.772005214437.410633.68817.9213185649.41465.3-9.258922423.432077.5326.029851265.08987.86-117.081918691.57774.43-97.852009902.74781.9919.66*113425.94191.7825.76**541568.33311.0642.13834371171147176.9945.745.3149170.2837.393.191882.789.15-10.3357171.7360.6634.1529139.3796.645.5665559.3248.551.87***200416372050%12232133*1.42%68.33%30.24%1.715.15%74.38%20.47%1.851.63%76.94%21.43%1.801.45%57.87%40.67%1.616.53%73.37%20.11%1.862.22%61.27%36.51%1.663.76%63.76%32.49%1.713.65%61.63%34.72%1.691.44%68.14%30.41%1.714.42%75.22%20.35%1.845.55%85.21%9.24%1.968.43%87.95%3.61%2.056.38%74.47%19.15%1.8718.37%69.39%12.24%2.0611.11%88.89%0.00%2.117.02%84.21%8.77%1.9813.79%79.31%6.90%2.0713.85%66.15%20.00%1.94*20042443536-454637.36%41.63%21.01%38.3775.21%21.57%3.37%32.8764.99%28.69%6.32%34.1361.94%34.39%3.68%34.1766.01%27.62%6.37%34.0469.03%27.16%3.82%33.4850.46%40.00%9.54%35.9165.95%28.00%6.05%34.0156.69%42.06%1.24%34.4580.53%16.81%2.65%32.2185.40%13.31%1.29%31.5984.34%9.64%6.02%32.1782.98%10.64%6.38%32.3485.71%6.12%8.16%32.2483.33%11.11%5.56%32.2284.21%14.04%1.75%31.7579.31%17.24%3.45%32.4178.46%18.46%3.08%32.46*20045538.37209033-352031-3255/91.142.1635.98-11.0794.372.0653.034.08111.18-0.7035.260.44100.29-11.8940.38-5.1038.920.98169.7222.8057.507.79140.9613.2597.3211.3076.316.5150.83-57.39106.4259.91333.2419.1774.692.88333.2459.9135.26-57.39*20042003100561000620100.0018.7550.774818.880.2439.493837.4619.8450.68038.055.9652.405036.1425.4848.331027.880.0049.302063.7221.8238.791635.691.7244.582042.181.2349.76469.1445.1268.36700.007.4655.57888.5535.4760.225211.0620.8358.56909.5913.7854.481009.295.230.00742.3623.88100.009212.09100.0065.276612.8313.2351.38770.200.250.250.3079008848.92139.9237.13337.02429.78526.73626.23725.93823.769600139966151.36246.673*43.28440.18535.94635.137**32.54823.639***[][1]2002[R]2003132[2]2004[M]200356[3][M]1998382-383[4][J]20041664-69[5]Miles,I.andTomlinsonM.IntangibleAssetsandServiceSectors:TheChallengesofServiceIndustries[A].Buigues,P.,Jacquemin,A.andMarchipont,J.F.CompetitivenessandtheValueofIntangibleAssets[C].EdwardElgarPublishingLimited,2000.[6]Shaikh,J.M.MeasuringandReportingofIntellectualCapitalPerformanceAnalysis[J].TheJournalofAmericanAcademyofBusiness,2004March:439-447.AppraisalofHumanResourceCompetitivenessofInsuranceCompanySANGQiangAbstract:Thehumanresourcescompetitivenessofinsurancecompanyreferstoinsurancecompany'sadvantagesofoccupyingandusingthehumanresources.Humanresourcescompetitivenessappraisalrelatestothreeaspects:humanresourcesscale,quality,andabilitytomakeprofits.Accordingtoscale,thequantityofhumanresourcesthatthedomesticP&Cinsurershaveisfargreaterthantheforeign-foundedP&Cinsurers.TheemergingP&Cinsurersneedtoreachtheeffectivescaleofhumanresourcesthroughthewayofattractingandtrainingetc.Accordingtostaff'squality,theaverageacademiclevelsofforeign-foundedP&Cinsurers’staffarehigher,andthedomesticP&Cinsurershaveadvantagesinexperienceandskillofthestaff.Accordingtomakingprofitslevel,thepercapitapremiumincomeandunderwritingprofitsoftheforeign-foundedP&Cinsurers’isgenerallyhigherthanthedomesticP&Cinsurers.Atlast,thethesishascarriedoncomprehensiveappraisaltothehumanresourcescompetitivenessoftheP&Cinsurersindomesticmarket.KeyWords:InsuranceCompany,HumanResourceCompetitiveness,Scale,Quality,AbilitytoMakeProfits