【摘要】：隨著我國經(jīng)濟(jì)的發(fā)展,保險(xiǎn)在居民的經(jīng)濟(jì)生活中占據(jù)了越來越重要的地位,因此,保險(xiǎn)公司業(yè)務(wù)迅速發(fā)展壯大,而我國保險(xiǎn)市場(chǎng)也成為外資保險(xiǎn)的重要目標(biāo)市場(chǎng)。2012年,我國保險(xiǎn)市場(chǎng)呈現(xiàn)穩(wěn)中有進(jìn)、進(jìn)中趨好的發(fā)展態(tài)勢(shì),’尤其是產(chǎn)險(xiǎn)業(yè)務(wù)持續(xù)較快發(fā)展,保費(fèi)收入達(dá)到5531億元,同比增長15.4%,2全國保費(fèi)收入達(dá)到1.55萬億元,同比增長8%。“十二五”期間我國保險(xiǎn)業(yè)在面臨機(jī)遇的同時(shí)也面臨著巨大的挑戰(zhàn),是我國保險(xiǎn)業(yè)發(fā)展的重要戰(zhàn)略時(shí)期。根據(jù)我國目前的保險(xiǎn)業(yè)發(fā)展情況看,車險(xiǎn)公司近年來發(fā)展勢(shì)頭迅猛,隨著我國居民生活水平的提高,其購車需求也逐年上升,相應(yīng)地,車輛保險(xiǎn)的需求也在持續(xù)增加,車險(xiǎn)公司的保費(fèi)收入從2009至2013連續(xù)五年間一直處于持續(xù)增長的態(tài)勢(shì)。但從承保利潤的角度來看,近年來車險(xiǎn)行業(yè)承保利潤有所下降。目前來講,有關(guān)財(cái)險(xiǎn)公司盈利能力的提高和市場(chǎng)競(jìng)爭(zhēng)力的提升的相關(guān)研究,已經(jīng)成為我國金融工作中一個(gè)重要的研究課題。 本文通過對(duì)企業(yè)盈利能力分析的相關(guān)理論和基本方法指標(biāo)的總結(jié),基于保險(xiǎn)公司的特殊性,建立適于保險(xiǎn)公司的盈利能力分析指標(biāo)體系,并且以XX車險(xiǎn)公司為例進(jìn)行實(shí)證分析,通過分析得出車險(xiǎn)公司盈利能力的影響因素,最后給出相應(yīng)的建議,為決策者提供決策意見。 按照本文的研究思路,文章結(jié)構(gòu)安排如下：全文共分為七個(gè)部分,第一部分為緒論,主要通過闡述國內(nèi)外有關(guān)盈利能力分析的相關(guān)研究現(xiàn)狀和車險(xiǎn)型財(cái)險(xiǎn)公司盈利能力現(xiàn)狀,闡明了文章的研究背景和研究意義,并且進(jìn)一步明確了文章的研究思路、方法和內(nèi)容；第二部分為相關(guān)理論概述,包括盈利能力的基本概念、盈利能力分析的意義、原則和步驟等,同時(shí)還介紹了保險(xiǎn)公司盈利模式的特殊性等,這部分內(nèi)容為之后的分析提供了理論依據(jù)；第三部分基于盈利能力分析的基本指標(biāo),建立了適用于保險(xiǎn)公司的盈利能力分析體系；第四部分根據(jù)第三部分的指標(biāo)體系,對(duì)XX財(cái)險(xiǎn)公司的盈利能力進(jìn)行分析評(píng)價(jià)；最后通過分析結(jié)果給出相應(yīng)的建議,提出了提高盈利能力的一系列途徑,包括優(yōu)化公司未來發(fā)展的戰(zhàn)略和戰(zhàn)術(shù),控制管理費(fèi)用,實(shí)行新的銷售策略,強(qiáng)化內(nèi)部控制和風(fēng)險(xiǎn)管理,加強(qiáng)人力資源和資金運(yùn)用的管理水平,優(yōu)化保險(xiǎn)信息系統(tǒng)和數(shù)據(jù)統(tǒng)計(jì)技術(shù)等。 本篇文章在理論上以及企業(yè)的實(shí)際管理中均具有非常重要的意義,公司管理者可以從分析中獲得許多重要的信息,并且根據(jù)這些信息發(fā)現(xiàn)公司經(jīng)營中的問題,進(jìn)而制定出更可行的公司運(yùn)營政策。鑒于作者能力有限,在寫作文章的過程中難免存在一些不足之處,分析過程相對(duì)簡(jiǎn)單,對(duì)提出的結(jié)論和建議是否具有可行性、針對(duì)性還有待實(shí)際運(yùn)用中進(jìn)一步論證。
[Abstract]:With the development of China's economy, insurance has taken a more and more important position in the economic life of the residents. Therefore, the insurance company's business has developed rapidly, and the insurance market in China has also become an important target market for foreign insurance in.2012 years. The insurance market in China presents a steady progress and a good development trend in China, especially the insurance industry. The insurance revenue reached 553 billion 100 million yuan, the premium income reached 553 billion 100 million yuan, the year-on-year increase of 15.4%, the 2 national premium income reached 1 trillion and 550 billion yuan. During the period of 8%. "12th Five-Year", the insurance industry faced great challenges while facing the opportunity. It was an important strategic period for the development of China's insurance industry. In recent years, car insurance companies have developed rapidly. With the improvement of the living standards of the residents in China, the demand for car purchase has also increased year by year. Accordingly, the demand for vehicle insurance has also continued to increase. The insurance premium income of car insurance companies has been growing continuously from 2009 to 2013 in a continuous period of five years. At present, the related research on the improvement of profitability and the promotion of market competitiveness has become an important research topic in our financial work.
By summarizing the related theories and basic methods of the analysis of the profitability of the enterprise, based on the particularity of the insurance company, this paper establishes an index system for the profitability analysis of the insurance companies, and takes the XX car insurance company as an example to carry out an empirical analysis, and analyzes the influencing factors of the profit ability of the car insurance company, and finally gives the corresponding results. Suggestions are made to provide decision makers with decisions.
According to the research ideas of this article, the structure of the article is arranged as follows: the full text is divided into seven parts. The first part is the introduction. It mainly expounds the status of the related research on profitability analysis at home and abroad and the status of the profit ability of the car insurance company, clarifies the background and significance of the research, and further clarifies the article. Research ideas, methods and contents; the second part is an overview of the related theories, including the basic concepts of profitability, the significance of profitability analysis, principles and steps, etc. at the same time, it also introduces the particularity of the profit model of the insurance company, and this part provides a theoretical basis for the analysis of the following. The third part is based on the analysis of profitability. In the fourth part, the fourth part, according to the index system of the third part, makes an analysis and evaluation of the profitability of the financial insurance company, and finally gives the corresponding suggestions through the analysis of the results, and puts forward a series of ways to improve the profitability of the company, including the optimization of the future development of the company. Strategy and tactics, control management costs, implement new sales strategies, strengthen internal control and risk management, strengthen the management level of human resources and funds, and optimize the insurance information system and data statistics technology.
This article is of great significance both in theory and in the actual management of the enterprise. The company manager can obtain a lot of important information from the analysis, and find out the problems in the management of the company according to these information, and then formulate a more feasible company operation policy. It is unavoidable that there are some shortcomings, the analysis process is relatively simple, whether the proposed conclusions and suggestions are feasible, and the pertinence still needs to be further demonstrated in the practical application.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.3;F840.4

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