本文選題：財(cái)務(wù)績(jī)效評(píng)價(jià)　切入點(diǎn)：杜邦分析體系　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：外資保險(xiǎn)公司不斷涌入中國(guó)市場(chǎng),他們擁有雄厚的資金優(yōu)勢(shì)和先進(jìn)的管理經(jīng)驗(yàn),給國(guó)內(nèi)保險(xiǎn)企業(yè)帶來(lái)了巨大的經(jīng)營(yíng)壓力。同時(shí)受當(dāng)前經(jīng)濟(jì)下行壓力影響,我國(guó)保險(xiǎn)行業(yè)整體利潤(rùn)水平下降。保險(xiǎn)企業(yè)管理者認(rèn)識(shí)到績(jī)效管理的重要性,尤其是財(cái)務(wù)績(jī)效管理對(duì)檢驗(yàn)企業(yè)經(jīng)營(yíng)成果、改善企業(yè)經(jīng)營(yíng)狀況發(fā)揮的重要作用。因此,科學(xué)評(píng)價(jià)我國(guó)保險(xiǎn)企業(yè)的財(cái)務(wù)績(jī)效,具有重要的現(xiàn)實(shí)意義。首先,本文研究了企業(yè)經(jīng)營(yíng)績(jī)效、財(cái)務(wù)績(jī)效和績(jī)效評(píng)價(jià)的相關(guān)概念,介紹了企業(yè)財(cái)務(wù)績(jī)效評(píng)價(jià)中因子分析法、沃爾評(píng)分法等五種常用的評(píng)價(jià)方法。其次,介紹了杜邦分析法的基本原理和利用價(jià)值,結(jié)合美國(guó)學(xué)者對(duì)杜邦分析體系的改進(jìn)和我國(guó)保險(xiǎn)業(yè)實(shí)際情況,構(gòu)建了適用于我國(guó)財(cái)產(chǎn)保險(xiǎn)行業(yè)財(cái)務(wù)績(jī)效評(píng)價(jià)的杜邦分析體系。最后,選取中國(guó)人保財(cái)險(xiǎn)這一具有行業(yè)代表性的企業(yè)為研究對(duì)象,通過(guò)新構(gòu)建的杜邦分析法研究案例企業(yè)2013年到2015年的企業(yè)財(cái)務(wù)績(jī)效,并與行業(yè)其他三家上市公司作對(duì)比,選取重點(diǎn)財(cái)務(wù)指標(biāo)分析案例企業(yè)的盈利、償債、營(yíng)運(yùn)及發(fā)展能力;最終將分析結(jié)論與企業(yè)經(jīng)營(yíng)現(xiàn)狀相結(jié)合,分析中國(guó)人保財(cái)險(xiǎn)財(cái)務(wù)績(jī)效的影響因素,提出提升中國(guó)人保財(cái)務(wù)績(jī)效的發(fā)展對(duì)策及管理建議。
[Abstract]:Foreign insurance companies continue to pour into the Chinese market. They have strong capital advantages and advanced management experience, which has brought enormous operating pressure to domestic insurance companies. At the same time, they are affected by the current downward pressure on the economy. The overall profit level of the insurance industry in China has declined. The managers of insurance enterprises realize the importance of performance management, especially the important role of financial performance management in testing the business achievements and improving the operating conditions of the enterprises. It is of great practical significance to scientifically evaluate the financial performance of insurance enterprises in China. Firstly, this paper studies the related concepts of business performance, financial performance and performance evaluation, and introduces the factor analysis method of enterprise financial performance evaluation. Secondly, the paper introduces the basic principle and application value of DuPont analysis, combined with the improvement of DuPont analysis system by American scholars and the actual situation of insurance industry in China. This paper constructs a DuPont analysis system which is suitable for the financial performance evaluation of property insurance industry in China. Finally, the representative enterprise of PICC is selected as the research object. Through the newly constructed DuPont analysis method, this paper studies the financial performance of the case enterprises from 2013 to 2015, and compares with the other three listed companies in the industry, and selects key financial indicators to analyze the profitability, debt service, operation and development ability of the case enterprises. Finally, combining the conclusion of the analysis with the current situation of enterprise management, this paper analyzes the influencing factors of the financial performance of PICC, and puts forward the development countermeasures and management suggestions for improving the financial performance of PICC.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F842.3;F840.4

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本文編號(hào)：1649033