保险业经营绩效评价指标设计

I保险业经营绩效评价指标设计摘要保险业作为金融业的重要组成部分，在人们社会经济生活中扮演着重要的角色。保险业是一国金融深化的关键，其发展直接关系到金融业能否稳定和健康发展。我国保险企业绩效评价系统的建立是我国保险现代化改革的重要组成部分，是我国保险企业融入现代国际保险市场竞争的必要前提，因此研究我国保险业的经营效率及其影响因素，具有一定的理论意义和现实意义。从政府监管的视角来看，建立科学的绩效评价指标体系有利于测评保险公司的经营绩效。纵观公司绩效评价历史，常用的绩效评价方法有：财务分析法、比较分析法、比率分析法、因素分析法。绩效评价结果是金融企业经营成果、资产质量、偿付能力和成长性的综合反映，为财务监督、经济责任审计以及金融企业管理等多个方面的工作提供重要的参考依据。本文借鉴现有的公司绩效评价理论和管理理论，结合保险业行业特征和发展现状，充分考虑我国保险业的实际情况，选取保险公司的各类关键绩效指标，运用统计学模型中的层次分析法对预选的指标进行筛选和优化，综合了财务评价指标和非财务评价指标，强调组织战略目标的实现，突破了传统绩效评价的局限性，更加符合现代保险公司绩效评价的要求。关键词:保险业，经营绩效，评价指标，评估模型，样本选择，对策IITheDesignofPerformanceEvaluationIndexofInsuranceIndustryABSTRACTTheinsuranceindustryasanimportantpartofthefinancialindustry,playsanimportantroleinpeople'ssocialandeconomiclife.Theinsuranceindustryisthekeyoffinancialdeepeningofacountry,itsdevelopmentisdirectlyrelatedtothestableandhealthydevelopmentoffinancialindustry.TheestablishmentofChina'sinsuranceenterpriseperformanceevaluationsystemisanimportantpartofthereformofChina'sInsurancemodernization,isanecessaryprerequisiteforChina'sinsurancecompaniesinvolvedintheinternationalinsurancemarketcompetition,businessefficiencyanditsimpactingfactorssothestudyoftheinsuranceindustryinourcountry,hascertaintheoreticalsignificanceandpracticalsignificance.Fromtheregulatoryperspective,theestablishmentofscientificperformanceevaluationindexsystemtoevaluateoperatingperformanceofinsurancecompanies.Thehistoryoftheperformanceevaluationincompany,performanceevaluationmethodsarecommonlyused:financialanalysismethod,comparativeanalysismethod,ratioanalysismethod,factoranalysismethod.Theresultsofperformanceevaluationoffinancialenterprisesoperatingresults,assetquality,solvencyandgrowthofthecomprehensivereflection,providesanimportantreferenceformanyaspectsoffinancialsupervision,economicresponsibilityauditandfinancialmanagementwork.Basedontheperformanceevaluationtheoryandexistingmanagementtheories,combinedwiththestatusandcharacteristicsofdevelopmentoftheinsuranceindustry,givefullconsiderationtotheactualsituationofChina'sinsuranceindustry,allkindsofkeyperformanceindicatorsfromtheinsurancecompany,usingAHPstatisticalindicatorsinthemodelofscreenedandoptimized,comprehensivefinancialevaluationindexandnonthefinancialevaluationindex,emphasizestheachievementoforganizationalstrategicgoals,breakthroughthelimitationsoftraditionalperformanceevaluation,performanceevaluationismoreconsistentwiththerequirementsofmoderninsurancecompany.KEYWORDS:insuranceindustry,businessperformance,evaluationindex,evaluationmodel,sampleselection,countermeasuresIII目录1保险业经营绩效及影响因素分析.............................................................................................................11.1经营绩效的内涵.............................................................................................................................11.2保险业行业现状和发展趋势.........................................................................................................21.2.1行业现状.............................................................................................................................21.2.2发展趋势.............................................................................................................................31.2.3综合评价.............................................................................................................................41.3公司经营绩效影响因素分析.........................................................................................................41.3.1保险业自身发展的影响.....................................................................................................41.3.2产品特征及种类的影响.....................................................................................................51.3.3外部环境的影响.................................................................................................................62保险业经营绩效评价指标设计.................................................................................................................82.1与财务指标相关的保险业行业特征.............................................................................................82.1.1业务结构调整成效明显.....................................................................................................82.2.1反映持续经营能力的指标.................................................................................................82.2.2反映盈利能力的指标.........................................................................................................92.2.3国内产险企业经营绩效财务分析指标的选取...............................................................102.2非财务指标及相关因素分析........................................................................................................112.2.1非财务指标的优点............................................................................................................112.2.2非财务指标选择................................................................................................................113保险业绩效评价方法的分析...................................................................................................................123.1经营绩效评价方法选择...............................