我国保险业财务绩效分析与评价毕业论文
2022-03-06 20:19:56
论文总字数:12611字
摘 要
我国的保险业自从上个世纪80年代国家决定恢复这一行业之后,其就如雨后春笋般迅猛地成长,可以说该行业的发展在某种程度上促进了经济的发展。近年来,随着人们生活水平的提高以及我国老龄化时代的到来,我国保险业的规模进一步扩大,但种种不足也开始显现,如政策的不完善、保险人才的短缺等,粗放式的经营模式也限制着我国保险业的发展。尤其是2005年外资保险企业入住中国,我国保险业竞争压力更是加剧不少。为在新时代有更进一步的发展,如何调整经营战略,改变管理模式,成为我国保险业迫切关注的问题。而企业财务绩效作为一个企业的管理核心,与企业的健康发展有着密不可分的关系,因此,科学分析我国保险业的财务绩效,从中找出问题所在并提出意见,具有一定的理论意义。
本文根据保险业的特点,选取了一些财务指标来分析企业的偿债、盈利、营运以及发展能力,接着以我国的平安保险为例,运用比较法、图表法等方法对其财务数据进行分析和评价,并根据分析结果找出我国保险业发展中存在的不足,最后作出一些结论和建议。
关键词:保险业 财务指标 绩效分析 平安保险
Abstract
Since the recovery of the insurance industry in the 1980s, China's insurance industry has sprung up rapidly and, to some extent, has promoted the development of China's economy. In recent years, with the improvement of people's living standards and the arrival of China's aging era, the scale of China's insurance industry to further expand, but also began to show a variety of deficiencies, such as the policy is imperfect, the shortage of insurance personnel, extensive business model But also limits the development of China's insurance industry. Especially in 2005, foreign insurance companies to stay in China, China's insurance industry is much more competitive pressure. For the further development in the new era, how to adjust the business strategy, change the management model, China's insurance industry to become an urgent concern. The financial performance of enterprises as a business management core, and the healthy development of enterprises are inseparable relationship, therefore, the scientific analysis of China's insurance industry's financial performance, from which to identify the problem and put forward their views, has a certain theoretical significance.
According to the characteristics of the insurance industry, some financial indicators are selected to analyze the solvency, profitability, operational capacity and development ability of the enterprises. Then, based on the Ping An Insurance Company of China, the comparative method and chart method are used to analyze the financial Data analysis and evaluation, and find out the shortcomings of the development of China's insurance industry based on the analysis results, and finally make some conclusions and suggestions.
Key words:insurance ,financial indicator,performance analysis,Ping An Insurance Company
目录
摘要
Abstract
目录
第一章 导论
1.1选题的目的和意义
1.1.1选题的背景
1.1.2选题的目的和意义
1.2国内外研究综述
1.2.1国外研究综述
1.3研究内容和研究方法
1.3.1研究内容
1.3.2研究方法
1.4创新与不足
1.4.1本文的创新之处
1.4.2本文的不足之处
第二章 我国保险业现状
2.1我国保险业发展的现状
2.1.1保费总量持续增长,保险业规模不断扩大
2.1.2保险结构不断完善
2.1.3制度改革进一步完善,市场活力增强
2.1.4保险业务呈多元化创新发展
2.2我国保险业发展过程中存在的问题
2.2.1保险市场结构分布不均衡
2.2.2从业人员素质偏低
2.2.3监管力度薄弱
2.2.4人才流失频繁
第三章 保险业财务绩效相关理论和指标
3.1财务绩效的相关理论
3.1.1利益相关者理论
3.1.2权变管理理论
3.1.3战略管理理论
3.2保险业绩效分析方法
3.2.1比较分析法
3.2.2比率分析法
3.2.3因素分析法
3.2.4综合分析法
3.3 我国保险公司财务指标
3.3.1 偿债能力指标
3.3.2盈利能力指标
3.3.3 营运能力指标
3.3.4 发展能力指标
第四章 我国平安保险公司财务绩效分析
4.1 中国平安保险公司简介
4.2中国平安保险公司2012-2016年财务指标的分析
4.2.1中国平安偿债能力分析
4.2.2中国平安盈利能力分析
4.2.3中国平安营运能力分析
4.2.4中国平安发展能力分析
第五章 总结与展望
5.1总结
5.2 展望
参考文献
致谢
第一章 导论
1.1选题的目的和意义
1.1.1选题的背景
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