發(fā)布時(shí)間：2018-05-27 00:29

  本文選題：財(cái)產(chǎn)保險(xiǎn)公司 + 經(jīng)濟(jì)增加值　； 參考：《天津大學(xué)》2013年碩士論文

【摘要】：本文通過(guò)研究分析某財(cái)產(chǎn)保險(xiǎn)公司以前年度以保費(fèi)規(guī)模、實(shí)收保費(fèi)、利潤(rùn)總額為基礎(chǔ)的考核政策的缺陷，通過(guò)該財(cái)產(chǎn)保險(xiǎn)公司近年來(lái)對(duì)EVA的應(yīng)用，建立了以EVA為核心思想的績(jī)效考核管理體系，引導(dǎo)公司管理層將關(guān)注的重點(diǎn)集中在資本成本、承保風(fēng)險(xiǎn)和承保質(zhì)量上來(lái)，把經(jīng)營(yíng)管理理念集中在提高公司的主要獲利能力和創(chuàng)造公司的核心價(jià)值上來(lái)，，把EVA的管理思想貫穿于企業(yè)經(jīng)營(yíng)活動(dòng)的方方面面。 本文闡述了我國(guó)保險(xiǎn)業(yè)作為國(guó)民經(jīng)濟(jì)中發(fā)展最快的行業(yè)之一，在過(guò)去的十年中迅速成長(zhǎng)，隨著投資資金的快速壯大，保險(xiǎn)業(yè)已成為金融體系的重要支柱，成為社會(huì)保障體系的重要組成部分，隨著保險(xiǎn)公司的逐步上市，傳統(tǒng)的業(yè)績(jī)?cè)u(píng)價(jià)標(biāo)準(zhǔn)已經(jīng)不能滿足投資者的需要，EVA的引入就是在這樣的背景下產(chǎn)生的。通過(guò)EVA的產(chǎn)生背景、相關(guān)理論介紹詳細(xì)闡述了EVA的發(fā)展歷程，通過(guò)對(duì)EVA核心理論的引申和EVA的計(jì)算方法、調(diào)整事項(xiàng)的研究，闡述了EVA的優(yōu)點(diǎn)以及不足之處，同時(shí)探討EVA在國(guó)內(nèi)外理論和實(shí)證的現(xiàn)狀；最后通過(guò)某保險(xiǎn)公司建立以EVA為核心的績(jī)效考核模式前后的經(jīng)營(yíng)狀況的對(duì)比，得出EVA的應(yīng)用能夠有效促進(jìn)企業(yè)良性發(fā)展，建立以EVA為核心的業(yè)績(jī)?cè)u(píng)價(jià)體系能夠有效控制企業(yè)的承保風(fēng)險(xiǎn)，提高企業(yè)的承保利潤(rùn)率，控制企業(yè)成本率、提高資本周轉(zhuǎn)率，提升企業(yè)的市場(chǎng)價(jià)值，增加企業(yè)的核心競(jìng)爭(zhēng)力，應(yīng)該將EVA的應(yīng)用提高到企業(yè)的戰(zhàn)略管理的角度，集中優(yōu)勢(shì)資源投入高回報(bào)行業(yè)，增加企業(yè)價(jià)值。
[Abstract]:This paper analyzes the defects of the appraisal policy of a property insurance company based on the scale of premium, the paid premium and the total profit in the previous year, and the application of EVA to the property insurance company in recent years. A performance appraisal management system based on EVA is established to guide the management to focus on the cost of capital, underwriting risks and underwriting quality. The concept of management is focused on improving the main profitability of the company and creating the core value of the company, and the management idea of EVA runs through all aspects of the business activities of the enterprise. As one of the fastest growing industries in the national economy, the insurance industry in China has grown rapidly in the past ten years. With the rapid growth of investment funds, the insurance industry has become an important pillar of the financial system. As an important part of the social security system, with the gradual listing of insurance companies, the traditional performance evaluation standards can no longer meet the needs of investors. Through the background of EVA, the development course of EVA is introduced in detail, and the advantages and disadvantages of EVA are expounded by the extension of the core theory of EVA, the calculation method of EVA and the research of adjustment items. At the same time, it discusses the current situation of EVA theory and demonstration at home and abroad. Finally, through the comparison of the management situation before and after a certain insurance company establishes the performance appraisal mode with EVA as the core, it is concluded that the application of EVA can effectively promote the benign development of the enterprise. The establishment of a performance evaluation system with EVA as the core can effectively control the underwriting risk, improve the underwriting profit rate, control the cost rate, increase the capital turnover rate, enhance the market value and increase the core competitiveness of the enterprise. The application of EVA should be improved to the angle of enterprise's strategic management, and the superior resources should be concentrated into the industry of high return, and the value of enterprise should be increased.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F842.3;F272.92

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本文編號(hào)：1939623