本文選題：中小財(cái)險(xiǎn)公司 + 盈利困境�。� 參考：《西南財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：中國(guó)改革開放以來(lái)經(jīng)濟(jì)高速發(fā)展,人民的保險(xiǎn)意識(shí)不斷增強(qiáng),我國(guó)的保險(xiǎn)業(yè)得到了長(zhǎng)足的發(fā)展,資產(chǎn)規(guī)模逐漸擴(kuò)大,行業(yè)地位不斷提升。截止2011年末,全國(guó)共有保險(xiǎn)集團(tuán)公司10家,保險(xiǎn)公司130家,保險(xiǎn)資產(chǎn)管理公司11家,保險(xiǎn)己然在在金融市場(chǎng)上占有了舉足輕重的地位。2011年末,全國(guó)共實(shí)現(xiàn)原保費(fèi)收入14339.2億元,其中全國(guó)財(cái)產(chǎn)保險(xiǎn)公司原保費(fèi)收入4779.06億元,同比增長(zhǎng)18.68%,占整個(gè)保險(xiǎn)市場(chǎng)的總收入33%。財(cái)險(xiǎn)行業(yè)依然保持著較好的經(jīng)濟(jì)效益,2011年行業(yè)實(shí)現(xiàn)凈利潤(rùn)194億元,同比增加22.01%,其中承保利潤(rùn)176.65億元,同比增加92.41億元。市場(chǎng)格局也正在發(fā)生變化,財(cái)產(chǎn)保險(xiǎn)行業(yè)共有公司59家,其中中資財(cái)險(xiǎn)公司38家,外資財(cái)險(xiǎn)公司21家。從經(jīng)營(yíng)范圍看,有專業(yè)保險(xiǎn)公司6家,其中農(nóng)險(xiǎn)公司4家,汽車保險(xiǎn)公司1家,責(zé)任險(xiǎn)公司1家。從市場(chǎng)主體構(gòu)成來(lái)看,財(cái)險(xiǎn)市場(chǎng)主要以中小財(cái)險(xiǎn)公司為主,達(dá)到了56家。 中小財(cái)產(chǎn)保險(xiǎn)公司在整個(gè)財(cái)產(chǎn)保險(xiǎn)市場(chǎng)上雖然數(shù)量占據(jù)了大多數(shù),但是盈利狀況不容樂觀,從2011年底的數(shù)據(jù)來(lái)看,在194億元的行業(yè)凈利潤(rùn)里,作為大型財(cái)險(xiǎn)的中國(guó)人民財(cái)產(chǎn)保險(xiǎn)公司、平安財(cái)險(xiǎn)公司和太平洋財(cái)險(xiǎn)公司就占據(jù)了行業(yè)凈利潤(rùn)的將近87%,達(dá)到了168億元。并且仍有27家中小財(cái)險(xiǎn)公司仍處于虧損狀態(tài),財(cái)險(xiǎn)業(yè)的可持續(xù)、健康、科學(xué)發(fā)展依然令人堪憂。我國(guó)財(cái)險(xiǎn)業(yè)的長(zhǎng)足發(fā)展,離不開中小財(cái)險(xiǎn)公司的重要貢獻(xiàn)。在財(cái)險(xiǎn)市場(chǎng)上,中小財(cái)險(xiǎn)公司雖然在承保能力和技術(shù)等方面,還不能發(fā)揮主導(dǎo)作用,但是中小保險(xiǎn)公司數(shù)量眾多,具有較強(qiáng)的創(chuàng)新能力和行為,對(duì)于完善我國(guó)財(cái)險(xiǎn)市場(chǎng)具有積極的作用。 中小保險(xiǎn)公司也逐漸受到國(guó)家和監(jiān)管部門的重視。中小企業(yè)逐漸成為現(xiàn)代社會(huì)、經(jīng)濟(jì)、政治、科技和文化最基礎(chǔ)的單元和最具有活力的組織要素。黨的十七大報(bào)告明確指出“在鼓勵(lì)發(fā)展具有國(guó)際競(jìng)爭(zhēng)力的大企業(yè)集團(tuán)的同時(shí),促進(jìn)中小企業(yè)的發(fā)展是健全現(xiàn)代市場(chǎng)經(jīng)濟(jì)體系的基本要求”。對(duì)于中小保險(xiǎn)公司的發(fā)展問題,監(jiān)管部門一直高度關(guān)注,原保監(jiān)會(huì)主席吳定富在2008年全國(guó)保險(xiǎn)工作會(huì)議上就提出,要積極推動(dòng)中小保險(xiǎn)公司的發(fā)展,對(duì)中小保險(xiǎn)公司的發(fā)展給予更多的鼓勵(lì)與支持。為引導(dǎo)中小保險(xiǎn)企業(yè)的健康、穩(wěn)定和科學(xué)發(fā)展,原保監(jiān)會(huì)主席助理袁力就提出了中小保險(xiǎn)公司的“五個(gè)一”要求,即“制定一個(gè)好的戰(zhàn)略規(guī)劃,構(gòu)筑一個(gè)好的資本基礎(chǔ),搭建一個(gè)好的創(chuàng)新體系,打造一個(gè)好的管理平臺(tái),建設(shè)一支好的人才隊(duì)伍”。2012年新任保監(jiān)會(huì)主席項(xiàng)俊波在全國(guó)保險(xiǎn)監(jiān)管工作會(huì)議上的講話就指出要支持中小保險(xiǎn)公司的資產(chǎn)管理體制改革。這些都為當(dāng)前中小保險(xiǎn)公司的更好的落實(shí)科學(xué)發(fā)展觀指明了方向。近兩年來(lái),在財(cái)險(xiǎn)業(yè)快速發(fā)展的同時(shí),保監(jiān)會(huì)及時(shí)出臺(tái)了70號(hào)文、80號(hào)文和90號(hào)文等,下大力量規(guī)范財(cái)產(chǎn)保險(xiǎn)市場(chǎng)秩序,打擊“三假”,防范理賠風(fēng)險(xiǎn)。項(xiàng)俊波主席要求各公司“防范風(fēng)險(xiǎn)、調(diào)整結(jié)構(gòu)”為重點(diǎn),既堅(jiān)持發(fā)展第一要?jiǎng)?wù)不動(dòng)搖,又堅(jiān)持發(fā)展方式不動(dòng)搖。這均為中小財(cái)險(xiǎn)公司創(chuàng)造一個(gè)良好的市場(chǎng)環(huán)境。 本文的研究對(duì)象為中小財(cái)產(chǎn)保險(xiǎn)公司盈利困境及其解決對(duì)策。中小財(cái)險(xiǎn)公司近幾年發(fā)展很快,市場(chǎng)份額不斷增加,分支結(jié)構(gòu)也逐漸遍布全國(guó),然而中小財(cái)險(xiǎn)公司的盈利形勢(shì)依然不容樂觀,作為中小財(cái)險(xiǎn)公司可持續(xù)發(fā)展的基礎(chǔ)——盈利,成為了本文著重研究的重點(diǎn)。 本文使用規(guī)范分析和案例分析以及定性分析相結(jié)合的方法,在國(guó)內(nèi)外學(xué)者研究現(xiàn)狀的基礎(chǔ)上,主要從內(nèi)外兩個(gè)大的維度分析中小財(cái)險(xiǎn)公司的盈利困境。內(nèi)的角度主要指的是中小財(cái)險(xiǎn)公司自身存在的問題。中小財(cái)險(xiǎn)公司主要存在綜合成本過高、投資收益率低、產(chǎn)品結(jié)構(gòu)單一、聲譽(yù)差和公司內(nèi)部治理薄弱等內(nèi)在問題。外部原因本文主要分析競(jìng)爭(zhēng)環(huán)境、監(jiān)管政策和稅收政策對(duì)中小財(cái)險(xiǎn)公司盈利的影響。 文章的主要內(nèi)容主要分為以下四個(gè)部分： 第一部分主要涉及前人研究綜述和相關(guān)理論介紹,包括緒論和第一章。緒論主要闡述了本文的研究的背景和意義、國(guó)內(nèi)外的研究現(xiàn)狀,本文的研究的思路和方法以及可能得創(chuàng)新與不足。第一章主要結(jié)合前人分析的基礎(chǔ)上界定了中小財(cái)險(xiǎn)公司的范圍、特征、經(jīng)濟(jì)作用,并做出具體的分類。 第二部分主要研究中小財(cái)險(xiǎn)公司的盈利現(xiàn)狀和盈利困境的原因,并主要分為內(nèi)部原因和外部原因。內(nèi)部原因通過相關(guān)財(cái)務(wù)分析和相關(guān)現(xiàn)象的研究,指出中小財(cái)險(xiǎn)公司主要存在綜合成本過高、投資收益率較低和部分中小財(cái)險(xiǎn)公司償付能力較差等問題,通過對(duì)中小財(cái)險(xiǎn)公司產(chǎn)品結(jié)構(gòu)的分析,指出中小財(cái)險(xiǎn)公司產(chǎn)品結(jié)構(gòu)單一,產(chǎn)品同質(zhì)化嚴(yán)重。另外,中小財(cái)險(xiǎn)公司還存在聲譽(yù)差和公司治理薄弱等內(nèi)部原因。從外部角度主要分析了競(jìng)爭(zhēng)環(huán)境、監(jiān)管制度和稅收政策對(duì)中小財(cái)險(xiǎn)公司盈利的影響,認(rèn)為中小財(cái)險(xiǎn)公司競(jìng)爭(zhēng)環(huán)境激烈,監(jiān)管政策過于嚴(yán)格和稅收負(fù)擔(dān)過重。 第三部分主要對(duì)中小財(cái)險(xiǎn)公司的盈利模式進(jìn)行探討,指出中小財(cái)險(xiǎn)公司盈利模式存在的問題,比如缺乏清晰的盈利模式、缺乏差異化的市場(chǎng)定位和缺乏創(chuàng)新能力,并認(rèn)為中小財(cái)險(xiǎn)公司過度依賴投資市場(chǎng)。并選取了最近幾年在財(cái)險(xiǎn)市場(chǎng)發(fā)展良好的天平汽車作為成功案例,針對(duì)其獨(dú)特的盈利模式進(jìn)行詳細(xì)的分析。 第四部分主要針對(duì)本文第二部分分析的中小財(cái)險(xiǎn)公司盈利困境存在的內(nèi)外部原因,并也分別從內(nèi)外兩個(gè)角度提出本文的政策建議。從內(nèi)的角度認(rèn)為中小財(cái)險(xiǎn)公司應(yīng)提高經(jīng)營(yíng)管理效率,降低經(jīng)營(yíng)費(fèi)用,提高投資收益率,優(yōu)化產(chǎn)品組合,提高公司聲譽(yù)和完善公司內(nèi)部治理。從外在角度,首先認(rèn)為監(jiān)管部門應(yīng)放松費(fèi)率險(xiǎn)種等的嚴(yán)格審批,并實(shí)施差別化的償付能力監(jiān)管,其次國(guó)家應(yīng)降低財(cái)險(xiǎn)業(yè)的稅收負(fù)擔(dān),主要是降低所得稅負(fù)擔(dān)的建議。 本文的創(chuàng)新與不足之處在于： 當(dāng)前研究中小保險(xiǎn)公司的文獻(xiàn)很多,但是多集中于其競(jìng)爭(zhēng)力,單獨(dú)研究中小財(cái)險(xiǎn)公司盈利困境的卻較少。本文的創(chuàng)新之處在于,文章以盈利困境為基點(diǎn),全面深入分析,并以財(cái)務(wù)分析為主要方式,并從內(nèi)外兩個(gè)角度分析其盈利困境的原因。本文研究中小財(cái)險(xiǎn)公司盈利困境多以數(shù)據(jù)為基礎(chǔ),用事實(shí)說(shuō)話,盡量做到有理有據(jù),并單獨(dú)拿出一章對(duì)中小財(cái)險(xiǎn)公司盈利模式進(jìn)行詳細(xì)探討。 然而本文的研究資料主要是以各財(cái)險(xiǎn)公司對(duì)外公開披露的年度報(bào)告和相關(guān)網(wǎng)站的統(tǒng)計(jì)數(shù)據(jù)等為依據(jù),企業(yè)內(nèi)部資料的缺少可能導(dǎo)致相關(guān)資料的收集不夠充分,同時(shí)由于筆者學(xué)識(shí)有限,可能在某種程度上會(huì)影響本文相關(guān)問題分析的深入性和全面性。
[Abstract]:Since China ' s reform and opening - up , the economy has developed rapidly , the insurance consciousness of the people has been strengthened continuously , the insurance industry in our country has been growing steadily , the size of the assets has gradually enlarged , and the industry status has been increasing . By the end of 2011 , there were six professional insurance companies , including four insurance companies , four insurance companies , and one liability insurance company . From the view of the market main body , the financial distress market mainly consisted of small and medium - sized financial distress companies , and reached 56 .

Small and medium - sized property insurance companies occupy most of the property insurance market , but the profitability is not optimistic . From the data of the end of 2011 , Ping An Financial and Insurance Company and the Pacific Financial Insurance Company are still in the loss state , and Ping An Financial and Insurance Company and the Pacific Financial Insurance Company are still in loss . In the financial market , small and medium - sized insurance companies can not play a leading role in the areas of underwriting ability and technology . However , small and medium - sized insurance companies have a large number of small and medium - sized insurance companies , and have strong innovation ability and behavior , and have a positive role in improving our financial market .

Small and medium - sized insurance companies are increasingly valued by the state and the regulatory authorities . Small and medium - sized enterprises are gradually becoming the most basic unit of modern society , economy , politics , science and technology and culture , and the most dynamic organizational factors .

The research object of this paper is the profit dilemma of small and medium - sized property insurance companies and their solutions . Small and medium - sized financial and insurance companies have developed rapidly in recent years , the market share has increased continuously , and the branch structure is gradually spread across the country . However , the earnings situation of small and medium - sized financial distress companies is still not optimistic . As the basis for the sustainable development of small and medium - sized financial distress companies , it becomes the focus of the study .

Based on the analysis of normative analysis and case analysis and qualitative analysis , this paper mainly analyzes the problems of small and medium - sized financial distress companies based on the present situation of scholars at home and abroad .

The main contents of this article are divided into four parts :

The first part mainly deals with the summary of the previous research and the introduction of the relevant theories , including the introduction and the first chapter . The introduction mainly expounds the background and significance of the research in this paper , the research situation at home and abroad , the thinking and method of the research in this paper , and the possibility of innovation and deficiency . Chapter one defines the scope , characteristics and economic role of small and medium - sized financial distress companies on the basis of the previous analysis , and makes concrete classification .

The second part mainly studies the reasons of the profit status and the profitability predicament of small and medium - sized financial and insurance companies , and mainly divides into internal and external causes . In addition , it is pointed out that small and medium - sized financial and insurance companies mainly have the internal reasons such as high comprehensive cost , lower investment yield and poor solvency of small and medium - sized financial distress companies . In addition , small and medium - sized financial and insurance companies also have the internal causes of poor reputation and weak corporate governance .

The third part mainly discusses the profit pattern of small and medium - sized financial distress companies , points out the problems existing in the profit pattern of small and medium - sized financial distress companies , such as the lack of clear profit pattern , the lack of differentiated market positioning and the lack of innovation ability .

The fourth part mainly focuses on the internal and external reasons of the profit predicament of the small and medium - sized financial and insurance companies analyzed in the second part of the paper , and puts forward the policy suggestions from the inner and outer angles . From the perspective of the inner angle , it is believed that the small and medium - sized financial risk companies should improve the management efficiency , reduce the operating expenses , improve the investment yield , optimize the product portfolio , improve the corporate reputation and improve the internal governance of the company .

The innovation and deficiency of this paper lie in :

There are many literatures about the small and medium - sized insurance companies in the current research , but it focuses on the competitiveness of small and medium - sized financial and insurance companies . The innovation of this paper is that the paper makes a thorough analysis of the profitability of small and medium - sized financial distress companies , and analyzes the reasons of their profitability from two angles .

However , the research data is based on the annual report of each financial risk company and the statistical data of the relevant websites , and the lack of internal data of the enterprise may lead to insufficient collection of relevant information . At the same time , due to the limited knowledge of the author , it is possible to influence the indepth and comprehensiveness of the relevant problems in this paper to some extent .

【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】：2013
【分類號(hào)】：F842.3;F275

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