發(fā)布時間：2018-03-22 14:21

  本文選題：財務績效評價　切入點：杜邦分析體系　出處：《首都經濟貿易大學》2017年碩士論文　論文類型：學位論文

【摘要】：外資保險公司不斷涌入中國市場,他們擁有雄厚的資金優(yōu)勢和先進的管理經驗,給國內保險企業(yè)帶來了巨大的經營壓力。同時受當前經濟下行壓力影響,我國保險行業(yè)整體利潤水平下降。保險企業(yè)管理者認識到績效管理的重要性,尤其是財務績效管理對檢驗企業(yè)經營成果、改善企業(yè)經營狀況發(fā)揮的重要作用。因此,科學評價我國保險企業(yè)的財務績效,具有重要的現實意義。首先,本文研究了企業(yè)經營績效、財務績效和績效評價的相關概念,介紹了企業(yè)財務績效評價中因子分析法、沃爾評分法等五種常用的評價方法。其次,介紹了杜邦分析法的基本原理和利用價值,結合美國學者對杜邦分析體系的改進和我國保險業(yè)實際情況,構建了適用于我國財產保險行業(yè)財務績效評價的杜邦分析體系。最后,選取中國人保財險這一具有行業(yè)代表性的企業(yè)為研究對象,通過新構建的杜邦分析法研究案例企業(yè)2013年到2015年的企業(yè)財務績效,并與行業(yè)其他三家上市公司作對比,選取重點財務指標分析案例企業(yè)的盈利、償債、營運及發(fā)展能力;最終將分析結論與企業(yè)經營現狀相結合,分析中國人保財險財務績效的影響因素,提出提升中國人保財務績效的發(fā)展對策及管理建議。
[Abstract]:Foreign insurance companies continue to pour into the Chinese market. They have strong capital advantages and advanced management experience, which has brought enormous operating pressure to domestic insurance companies. At the same time, they are affected by the current downward pressure on the economy. The overall profit level of the insurance industry in China has declined. The managers of insurance enterprises realize the importance of performance management, especially the important role of financial performance management in testing the business achievements and improving the operating conditions of the enterprises. It is of great practical significance to scientifically evaluate the financial performance of insurance enterprises in China. Firstly, this paper studies the related concepts of business performance, financial performance and performance evaluation, and introduces the factor analysis method of enterprise financial performance evaluation. Secondly, the paper introduces the basic principle and application value of DuPont analysis, combined with the improvement of DuPont analysis system by American scholars and the actual situation of insurance industry in China. This paper constructs a DuPont analysis system which is suitable for the financial performance evaluation of property insurance industry in China. Finally, the representative enterprise of PICC is selected as the research object. Through the newly constructed DuPont analysis method, this paper studies the financial performance of the case enterprises from 2013 to 2015, and compares with the other three listed companies in the industry, and selects key financial indicators to analyze the profitability, debt service, operation and development ability of the case enterprises. Finally, combining the conclusion of the analysis with the current situation of enterprise management, this paper analyzes the influencing factors of the financial performance of PICC, and puts forward the development countermeasures and management suggestions for improving the financial performance of PICC.
【學位授予單位】：首都經濟貿易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F842.3;F840.4

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本文編號：1649033