基于EVA和BSC的寿险分公司财务绩效评价研究_论文.doc

基于EVA和BSC的寿险分公司财务绩效评价研究 PAGE 1 基于EVA和BSC的寿险公司财务绩效评价研究 摘要 改革开放以来，我国寿险业取得了举世瞩目的发展成果。寿险经营主体的数量，保费收入，保险资产都有很大的增长，并逐步形成了中外资寿险公司并存的激烈竞争格局。随着保险国际化的不断深入，民族保险业面临的竞争将愈演愈烈，外在压力和内在动力都迫切要求我国寿险公司加强自身管理，提高经营绩效。管理中的一条重要法则“如果你不能衡量它，你就无法管理它”，因此，能否科学合理地衡量寿险公司的经营绩效水平，进而据此分析经营管理中的优势与不足，改善经营管理就显得非常地关键。 平衡计分卡是20世纪90年代在美国兴起，并在全球范围得到推广应用的具备战略思维的企业经营绩效评价方法，是一个把企业远景目标、战略转化为具体战略行动，并予以量化指标测评、反馈，将绩效评价与企业战略紧密结合的战略性绩效评价系统。平衡计分卡在众多世界一流企业及西方国家一些实力强大的商业银行和保险公司等金融服务企业成功应用的经验表明，它是寿险公司在急剧变革的信息化新金融时代用来科学评价经营绩效，应对竞争危机的战略工具。内含价值（Embedded Value，简称EV）考虑到了现有业务未来的利润流，从更长远的角度衡量保险公司的经营成果，因此能够更加真实的反映保险企业的经营业绩，可以正确评价和激励价值创造行为。 本论文的主要目的就是要尝试将平衡计分卡与内含价值应用于我国寿险公司，探索构建出确实可行，适合我国寿险公司财务绩效评价系统，为我国寿险公司财务绩效评价引入新的思路。 关键词：寿险、平衡计分卡、内含价值；财务绩效评价 Abstract Since the Reform and Opening up,the development of life insurance industry has spectacular result in china.The principal amount of the life insurance business, premium income and insurance assets have substantial growth,gradually developing a fierce competition between Chinese and foreign life insurance companies.The competition which national insurance companies face will become increasingly fierce.External pressure and internal forces urgently require Chinese life insurance companies to strengthen their own management and improve operational performance.“If you do not evaluate,you will not be able to manage.” Therefore,whether we have a scientific and rational method to measure operating performance of the life insurance company and then analyze the strengths and weaknesses of management is very crucial. The Balanced Scorecard(BSC)rose in the United States in 1990s and swept globally.It is the enterprise performance evaluation method which has the strategic thinking.The application of BSC in many world-class enterprises in Western countries and some powerful commercial banks and insurance companies and other financial services has shown BSC is a strategic tool for the life insurance companies to deal with the crisis in the era of rapid changes.Embedded Value(EV)considers th