【摘要】：保險(xiǎn)業(yè)在我國(guó)金融業(yè)中扮演著重要的角色，在人們的社會(huì)經(jīng)濟(jì)生活中起著重大的作用。隨著我國(guó)經(jīng)濟(jì)的不斷進(jìn)步，保險(xiǎn)業(yè)也在快速發(fā)展，在人們的日常生活中起著越來(lái)越重要的作用，成為我國(guó)增長(zhǎng)最快的行業(yè)之一。因此，科學(xué)評(píng)價(jià)保險(xiǎn)公司的理財(cái)效果具有重要意義。 論文綜合對(duì)比了各種方法的優(yōu)勢(shì)以及劣勢(shì)，最終選取了綜合評(píng)價(jià)法與層次分析法相結(jié)合的方法進(jìn)行公司理財(cái)效果的計(jì)算評(píng)定。本文在基礎(chǔ)數(shù)據(jù)的選擇上從盈利能力、償付能力、發(fā)展能力和詹森指數(shù)四個(gè)層面選取出8個(gè)關(guān)鍵指標(biāo)。建立了基于上市公司年度財(cái)務(wù)報(bào)表數(shù)據(jù)以及證券信息的我國(guó)上市保險(xiǎn)公司的理財(cái)效果評(píng)價(jià)體系，并以專家的意見(jiàn)為基礎(chǔ)，，運(yùn)用層次分析法（AHP）確定指標(biāo)體系中各個(gè)指標(biāo)的權(quán)重。 在所構(gòu)建的理財(cái)效果評(píng)價(jià)指標(biāo)體系的基礎(chǔ)上，論文以我國(guó)六家上市保險(xiǎn)公司為實(shí)例對(duì)其從上市以來(lái)的財(cái)務(wù)數(shù)據(jù)進(jìn)行篩選、計(jì)算和分析，以上市公司年報(bào)中所公布的實(shí)際數(shù)據(jù)以及證券交易所所公布的信息為基礎(chǔ)數(shù)據(jù)進(jìn)行計(jì)算，驗(yàn)證了這個(gè)指標(biāo)體系的可操作性,得出各家公司理財(cái)效果排名，同時(shí)也提出了各家公司的理財(cái)效果的改進(jìn)意見(jiàn)，并在此基礎(chǔ)上提出了保險(xiǎn)業(yè)的一些發(fā)展對(duì)策。
[Abstract]:Insurance industry plays an important role in China's financial industry and plays an important role in people's social and economic life. With the continuous progress of our economy, insurance industry is also developing rapidly, which plays a more and more important role in people's daily life and becomes one of the fastest growing industries in our country. Therefore, it is of great significance to evaluate the financial effect of insurance companies scientifically. This paper comprehensively compares the advantages and disadvantages of various methods, and finally selects the method of comprehensive evaluation and AHP to calculate and evaluate the effect of corporate financial management. This paper selects 8 key indicators from four aspects of profitability, solvency, development ability and Jensen index in the selection of basic data. Based on the annual financial statement data and securities information of listed companies, the evaluation system of financial performance of listed insurance companies in China is established, which is based on the opinions of experts. Analytic hierarchy process (AHP) (AHP) is used to determine the weight of each index in the index system. On the basis of the evaluation index system of financial management effect, this paper takes six listed insurance companies in China as an example to screen, calculate and analyze the financial data since listing. Based on the actual data published in the annual report of the listed company and the information published by the stock exchange, the calculation verifies the maneuverability of the index system and obtains the ranking of the financial efficiency of each company. At the same time, the paper puts forward some suggestions to improve the financial management effect of each company, and puts forward some development countermeasures of insurance industry on this basis.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.3;F830.42;F276.6

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