本文選題：保險(xiǎn)公司　切入點(diǎn)：財(cái)務(wù)競(jìng)爭(zhēng)力　出處：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：一、研究背景 保險(xiǎn)行業(yè)作為金融業(yè)的三大支柱之一,是促進(jìn)經(jīng)濟(jì)發(fā)展的重要力量。自1980年我國(guó)恢復(fù)保險(xiǎn)業(yè)務(wù)以來(lái),保險(xiǎn)行業(yè)呈現(xiàn)出持續(xù)快速發(fā)展的良好勢(shì)頭。隨著我國(guó)企業(yè)改革的深化,市場(chǎng)化進(jìn)程加快,全球經(jīng)濟(jì)一體化的趨勢(shì)日益增強(qiáng)。自我國(guó)加入WTO后,我國(guó)保險(xiǎn)市場(chǎng)的競(jìng)爭(zhēng)主體的數(shù)量和質(zhì)量都進(jìn)一步提高,各保險(xiǎn)公司之間、各國(guó)保險(xiǎn)公司之間的競(jìng)爭(zhēng)愈演愈烈。同世界發(fā)達(dá)國(guó)家的保險(xiǎn)行業(yè)相比,我國(guó)保險(xiǎn)行業(yè)的發(fā)展尚處于初級(jí)階段,與其相比,我國(guó)保險(xiǎn)行業(yè)面臨盈利能力薄弱、研發(fā)水平不高、競(jìng)爭(zhēng)力不強(qiáng)等問(wèn)題。我國(guó)資本市場(chǎng)經(jīng)過(guò)20多年的發(fā)展,現(xiàn)今已站在新的發(fā)展起點(diǎn)上,等待新的發(fā)展和突破,然而近些年來(lái)國(guó)內(nèi)資本市場(chǎng)持續(xù)低迷,各大保險(xiǎn)公司多次在年報(bào)中提及受資本市場(chǎng)低迷的影響,公司的業(yè)務(wù)增長(zhǎng)放緩、投資收益下滑。我國(guó)保險(xiǎn)公司在此不利的外部環(huán)境中,要在中外競(jìng)爭(zhēng)中占據(jù)一席之地,必須從自身出發(fā),挖掘潛在的競(jìng)爭(zhēng)優(yōu)勢(shì)。財(cái)務(wù)管理是企業(yè)管理的核心,而作為對(duì)資金依賴性高的保險(xiǎn)行業(yè),財(cái)務(wù)更是其發(fā)展的重要支柱,如何做好財(cái)務(wù)管理工作,挖掘自身潛力,從而提升財(cái)務(wù)競(jìng)爭(zhēng)力,是保險(xiǎn)公司應(yīng)該關(guān)注的重要問(wèn)題。 西方學(xué)者對(duì)競(jìng)爭(zhēng)力的研究起步較早,研究成果已日趨成熟,國(guó)內(nèi)學(xué)者在競(jìng)爭(zhēng)力的研究基礎(chǔ)上,結(jié)合財(cái)務(wù)管理的相關(guān)理論,對(duì)財(cái)務(wù)競(jìng)爭(zhēng)力進(jìn)行研究,且取得了一定的研究成果。財(cái)務(wù)競(jìng)爭(zhēng)力是企業(yè)在長(zhǎng)期的動(dòng)態(tài)經(jīng)營(yíng)管理過(guò)程中形成的,由企業(yè)獨(dú)有的各種財(cái)務(wù)資源和能力相互協(xié)調(diào)整合而成的綜合能力。財(cái)務(wù)競(jìng)爭(zhēng)力的提出,將企業(yè)的財(cái)務(wù)管理思想提升到一個(gè)更高更重要的層次。目前,企業(yè)的財(cái)務(wù)競(jìng)爭(zhēng)力問(wèn)題在學(xué)術(shù)界引發(fā)了普遍關(guān)注,但對(duì)保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力的研究尚少,其理論研究主要集中在一般企業(yè),沒(méi)有考慮到特殊行業(yè)的財(cái)務(wù)個(gè)性特征。另外,在現(xiàn)實(shí)生活中,我國(guó)大部分保險(xiǎn)公司還沒(méi)有對(duì)其財(cái)務(wù)競(jìng)爭(zhēng)力引起足夠的重視。因此,對(duì)保險(xiǎn)公司的財(cái)務(wù)競(jìng)爭(zhēng)力研究具有十分重要的理論意義和現(xiàn)實(shí)意義。 二、研究目的 本文的研究目的如下： 1.本文旨在通過(guò)對(duì)企業(yè)財(cái)務(wù)競(jìng)爭(zhēng)力理論研究進(jìn)行歸納和總結(jié)的基礎(chǔ)上,對(duì)保險(xiǎn)公司的財(cái)務(wù)競(jìng)爭(zhēng)力進(jìn)行定性識(shí)別和定量分析,結(jié)合保險(xiǎn)行業(yè)的特點(diǎn),構(gòu)建保險(xiǎn)公司的財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)指標(biāo)體系。 2.本文運(yùn)用灰色關(guān)聯(lián)分析法作為保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)的方法,對(duì)現(xiàn)階段我國(guó)4家上市保險(xiǎn)公司進(jìn)行評(píng)價(jià)分析,旨在用量化的評(píng)價(jià)結(jié)果了解我國(guó)上市保險(xiǎn)公司的財(cái)務(wù)競(jìng)爭(zhēng)力狀況,并通過(guò)灰色關(guān)聯(lián)系數(shù)分析各保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力的優(yōu)勢(shì)和缺陷,從而針對(duì)性的提出政策意見(jiàn)。 3.通過(guò)本文的研究結(jié)論,希望為保監(jiān)會(huì)等監(jiān)管部門的政策制定、投資者的決策以及保險(xiǎn)公司自身的財(cái)務(wù)管理提供理論參考。 三、主要內(nèi)容與觀點(diǎn) 本文的主要內(nèi)容包括以下五個(gè)部分： 第一章是導(dǎo)論部分,分別從本文的研究背景與意義、研究的技術(shù)路線、研究的方法和主要貢獻(xiàn)與不足來(lái)介紹論文的寫作背景和整體框架,為下文的寫作做鋪墊。 第二章為文獻(xiàn)綜述部分。本章主要從企業(yè)財(cái)務(wù)競(jìng)爭(zhēng)力和企業(yè)財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)兩個(gè)方面分別從國(guó)外和國(guó)內(nèi)兩個(gè)角度對(duì)企業(yè)財(cái)務(wù)競(jìng)爭(zhēng)力的研究進(jìn)行了綜述,為下文的研究奠定了基礎(chǔ)。 第三章是保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力的理論分析部分。本章第一節(jié)是對(duì)財(cái)務(wù)競(jìng)爭(zhēng)力理論基礎(chǔ)的分析,認(rèn)為戰(zhàn)略管理理論、資源配置理論和企業(yè)能力理論是企業(yè)財(cái)務(wù)競(jìng)爭(zhēng)力理論產(chǎn)生的原因和驅(qū)動(dòng)因素。第二節(jié)是對(duì)保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力的定性分析,從保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力的概念、特征、影響因素三個(gè)方面對(duì)保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力進(jìn)行定性識(shí)別。第三節(jié)是對(duì)保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力的定量分析,通過(guò)一定的方法建立評(píng)價(jià)指標(biāo)體系對(duì)保險(xiǎn)公司的財(cái)務(wù)競(jìng)爭(zhēng)力進(jìn)行定量評(píng)價(jià)。第四節(jié)是在前三節(jié)的基礎(chǔ)上,結(jié)合保險(xiǎn)公司的特點(diǎn)完成了保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)體系的構(gòu)建。本章和第三章是本文的理論基礎(chǔ),是保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)分析的理論準(zhǔn)備。 第四章是本文的案例研究部分。本章首先對(duì)我國(guó)保險(xiǎn)行業(yè)及其財(cái)務(wù)發(fā)展?fàn)顩r進(jìn)行了介紹和分析。接著,本章構(gòu)建了我國(guó)上市保險(xiǎn)公司的財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)指標(biāo)體系,利用灰色關(guān)聯(lián)分析法詳細(xì)的展示了我國(guó)上市保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)的計(jì)算過(guò)程并得出計(jì)算結(jié)果。通過(guò)灰色關(guān)聯(lián)度的排序可以直觀的了解我國(guó)上市保險(xiǎn)公司的財(cái)務(wù)競(jìng)爭(zhēng)力排名情況,通過(guò)每項(xiàng)指標(biāo)的灰色關(guān)聯(lián)系數(shù)可以判斷企業(yè)財(cái)務(wù)競(jìng)爭(zhēng)力的缺陷點(diǎn)。最后,本章對(duì)我國(guó)上市保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力的評(píng)價(jià)結(jié)果進(jìn)行了詳細(xì)的分析并在此基礎(chǔ)上提出提升保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力的政策建議。 第五章是結(jié)論與展望部分。根據(jù)上章我國(guó)上市保險(xiǎn)公司的評(píng)價(jià)結(jié)果,對(duì)保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)研究進(jìn)行了總結(jié)。同時(shí),在對(duì)本文的樣本選擇和評(píng)價(jià)指標(biāo)的選擇的局限性做出分析的基礎(chǔ)之上,‘本文對(duì)下一步的研究方向提出展望。 四、主要貢獻(xiàn) 本文的主要貢獻(xiàn)表現(xiàn)在以下三個(gè)方面： 1.研究視角層面。目前我國(guó)財(cái)務(wù)競(jìng)爭(zhēng)力的評(píng)價(jià)研究主要基于一般制造類行業(yè),對(duì)金融業(yè)等特殊行業(yè)涉獵較少。本文從保險(xiǎn)行業(yè)的視角出發(fā)研究保險(xiǎn)公司的財(cái)務(wù)競(jìng)爭(zhēng)力,一方面豐富了我國(guó)企業(yè)財(cái)務(wù)競(jìng)爭(zhēng)力的評(píng)價(jià)研究領(lǐng)域,另一方面對(duì)保險(xiǎn)行業(yè)等金融業(yè)的財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)具有一定的指導(dǎo)意義。 2.指標(biāo)選擇層面。在保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力指標(biāo)的選取上,本文雖然借鑒現(xiàn)有研究成果,但是筆者通過(guò)對(duì)保險(xiǎn)公司年報(bào)的分析,結(jié)合保險(xiǎn)業(yè)監(jiān)管指標(biāo)以及國(guó)際評(píng)級(jí)機(jī)構(gòu)的評(píng)估指標(biāo),做相應(yīng)的增加和刪減,對(duì)以前的評(píng)價(jià)指標(biāo)進(jìn)行優(yōu)化和改良,使得指標(biāo)融入保險(xiǎn)行業(yè)特征,具有一定的保險(xiǎn)行業(yè)特色,對(duì)后續(xù)進(jìn)行特定行業(yè)財(cái)務(wù)指標(biāo)選擇有借鑒意義。 3.評(píng)價(jià)體系構(gòu)建層面。本文在構(gòu)建保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)指標(biāo)體系時(shí),考慮了保險(xiǎn)行業(yè)的財(cái)務(wù)特征,通過(guò)分析保險(xiǎn)公司財(cái)務(wù)競(jìng)爭(zhēng)力的具體構(gòu)成要素,拓展完善現(xiàn)有的財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)體系,而不是通盤照搬。
[Abstract]:First, research background
The insurance industry as one of the three pillars of the financial sector, is an important force to promote economic development. Since 1980 China resumed the insurance business, the insurance industry has shown a good momentum of sustained and rapid development. With the deepening of enterprise reform in China, the market to accelerate the process of global economic integration, the growing trend of China's entry into the. After WTO, the quantity and quality of China's insurance market competition are further improved, the insurance company, the insurance company's competition intensified between countries. Compared with the developed countries in the world of the insurance industry, the development of the insurance industry in China is still in the initial stage, compared with China's insurance industry is facing weak profitability. Development level is not high, competitiveness is not strong. The capital market of our country after 20 years of development, now standing at the new starting point, waiting for the new development and breakthrough, however These years the domestic capital market downturn, major insurance companies affected by the capital market downturn repeatedly mentioned in the annual report, the company's business growth, investment income decline. China's Insurance Companies in the adverse external environment, to occupy a place in the Chinese and foreign competition, must start from their own, mining potential competitive advantage. Financial management is the core of enterprise management, and as for capital is highly dependent on the insurance industry, is an important pillar of the financial development, how to strengthen the financial management, and tap their own potential, so as to enhance the financial competitiveness, is an important problem that the insurance company should pay attention.
Western scholars on the competitiveness of the early research, the research results have been more and more mature, domestic scholars in the basic research of competitiveness, combined with the theory of financial management, research on financial competitiveness, and achieved certain results. The financial competitiveness is formed in the long process of dynamic management of enterprises, the comprehensive ability of various financial the enterprise's unique resources and capabilities by coordinate together. Put forward the financial competitiveness, will enhance the enterprise's financial management theory to a more important level. At present, the financial competitiveness of enterprises caused widespread concern in academic circles, but the research on financial competitiveness of insurance company is less, its theoretical research mainly in general business, without considering the financial characteristics of the special industry. In addition, in real life, most of China's insurance companies have yet to The financial competitiveness has aroused enough attention. Therefore, it is of great theoretical and practical significance to study the financial competitiveness of the insurance companies.
Two, the purpose of the study
The purpose of this study is as follows:
1., the purpose of this paper is to identify and analyze the competitiveness of insurance companies based on the summary and summary of theoretical research on financial competitiveness of enterprises. Combined with the characteristics of the insurance industry, we build an evaluation index system of financial competitiveness of insurance companies.
Methods 2. this paper analysis as the financial competitiveness of insurance companies by using grey correlation evaluation, in the current stage of China's 4 listed insurance companies were analyzed, aimed at using the quantitative evaluation results to understand the financial competitiveness of listed insurance companies in China, and through the grey correlation coefficient analysis the advantages and shortcomings of financial competitiveness of the insurance company, and put forward the policy advice.
3., through the conclusions of this study, we hope to provide a theoretical reference for policymaking of China's Insurance Regulatory Commission, investor decision-making and insurance company's own financial management.
Three, the main contents and views
The main contents of this paper include the following five parts:
The first chapter is the introduction. From the background and significance of the research, the research route, the research methods and the main contributions and shortcomings, we will introduce the background and the overall framework of the thesis, laying the groundwork for the following writing.
The second chapter is the literature review part. This chapter mainly summarizes the research on the financial competitiveness of enterprises from two aspects, namely, the competitiveness of enterprises and the evaluation of financial competitiveness of enterprises from two aspects, which lay the foundation for the following research.
The third chapter is the theoretical analysis of financial competitiveness of insurance companies. The first section is the analysis of the financial competitiveness theory, strategic management theory, resource allocation theory and enterprise competence theory is the reason of the theory of corporate financial competitiveness and driving factors. The second section is the qualitative analysis of the financial competitiveness of the insurance company, from the characteristics of concept the insurance company, the financial competitiveness of the three aspects of factors which influence the qualitative identification of the financial competitiveness of the insurance company. The third section is the quantitative analysis of the financial competitiveness of the insurance company, through a certain method to establish the evaluation index system of insurance company's financial competitiveness evaluation. The fourth section is based on the three section, combined with the characteristics of the insurance company has completed the construction of financial competitiveness evaluation system of insurance company. This chapter and the third chapter is the theoretical basis of this paper,. The theoretical preparation of the evaluation and analysis of the financial competitiveness of the risk company.
The fourth chapter is the case study part of this paper. The first chapter of China's insurance industry and financial development status were introduced and analyzed. Then, this chapter constructs the evaluation index system of financial competitiveness of listed insurance companies in our country, using the grey correlation analysis method with the presented calculation process of financial competitiveness evaluation of listed insurance companies in China and the calculation results obtained. Through grey correlation ranking can intuitively understand the listed insurance companies in China's financial competitiveness rankings, defects according to grey correlation coefficient of each index can determine the enterprise's financial competitiveness evaluation. Finally, this chapter listed financial competitiveness of insurance companies in China and the results are analyzed in detail based on the financial competitiveness of the insurance company policy recommendations.
The fifth chapter is conclusion. According to the chapter on China's listed insurance companies the evaluation results of the financial competitiveness of insurance company evaluation studies are summarized. At the same time, make the basis of the analysis of limitations in sample selection and evaluation index of the selection, "the outlook for the next research direction.
Four, the main contribution
The main contributions of this paper are shown in the following three aspects:
1. research angle. At present the research on the evaluation of financial competitiveness in our country is mainly based on the general manufacturing industry, the special industry financial industry seldom. This paper from the perspective of insurance industry, the insurance company's financial competitiveness, enriching the evaluation of China's enterprise financial competitiveness, which has a certain guiding significance on the other hand, the financial evaluation of the competitiveness of the insurance industry and other financial industry.
Select the level of 2. indicators. In the selection of financial indicators of competitiveness of insurance companies, although this article draws lessons from the existing research results, but the author through the analysis of the insurance company's annual report, with the insurance supervision and evaluation indicators of international rating agencies, accordingly increasing and deleting, optimize and improve the evaluation index before, so index into the characteristics of the insurance industry, the insurance industry has some characteristics, for the follow-up industry specific financial indicators selection of reference.
The 3. level to construct the evaluation system. This paper constructs the evaluation index system of insurance company's financial competitiveness, considering the financial characteristics of the insurance industry, through the analysis of the specific elements of the financial competitiveness of the insurance company, to explore and improve the evaluation system of financial competitiveness of the existing, rather than take the copy.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.3;F275

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3 郝成林;齊榮光;郭江山;;企業(yè)財(cái)務(wù)競(jìng)爭(zhēng)力研究[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2006年03期

4 孫新憲;胡建琦;;財(cái)務(wù)核心能力研究[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2006年12期

5 朱曉;;上市公司財(cái)務(wù)競(jìng)爭(zhēng)力研究與分析[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2007年07期

6 張友棠;馮自欽;;三維財(cái)務(wù)競(jìng)爭(zhēng)力形成機(jī)理研究[J];財(cái)會(huì)通訊(綜合版);2008年08期

7 周海軍;曾理;;基于改進(jìn)DEA方法的企業(yè)財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)[J];財(cái)會(huì)通訊;2009年05期

8 馮自欽;;企業(yè)集團(tuán)財(cái)務(wù)競(jìng)爭(zhēng)力協(xié)同耦合機(jī)理研究[J];財(cái)會(huì)月刊;2009年27期

9 牛成U，

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