财务会计报表与企业发展的趋势分析——基于保险行业的相关数据分析.docVIP

PAGE PAGE 20 财务会计报表与企业发展的趋势分析——基于保险行业的相关数据分析 摘要：保险行业是中国金融业的三驾马车之一，是推进中国经济迅速发展的“助推器”。中国自1979年恢复保险业务以来，金融市场得到快速发展，推动了中国经济的发展。然而，保险行业是一个非常特殊的行业，保险业的会计是行业会计中非常特殊的一种会计，而且它是建立在相对保守的基础之上，因此，它对有些财务比率的要求比一般的行业要高，另外，由于其行业的特殊性，它又有许多不同于其他行业的比率。面对保险业如此快速的发展，很多学者对各保险公司或保险行业的财务比率、解决对策、发展趋势进行了分析，但是只有极少数学者进行过较为完整地分析。因此，笔者以“财务会计报表与企业发展的趋势分析——基于保险行业的相关数据分析”为题，以现有保险业中三家保险公司的财务数据为基础，分析了这些公司存在的问题、并针对这些问题提出了解决方案、展望了保险企业的发展趋势。 关键词：财务绩效盈利能力偿债能力营运能力 Analysis of Financial Statements and the Trend of Enterprise Development——Based on the Analysis of Relevant Data of the Insurance Industry Abstract: Insurance industry is one of the troika of Chinas financial industry, it is the booster to promote rapidly the?China economic development. China resumed the insurance business?since 1979, the financial markets developed rapidly,and promote Chinas economic development.However,the insurance industry is a special industry, insurance accounting is a special accounting in business accounting, it is based on relatively conservative.Therefore,it demands certain financial ratios higher than the average enterprise,furthermore,because of the special nature of its industry, the insurance industry also has many special rates for all other industries.Faced with rapid development of the insurance industry, many scholars analyze the insurance company or the insurance industry’s financial ratios, solutions and development trends.Therefore, the author with Analysis of Financial Statements and the Trend of Enterprise Development——Based on the Analysis of Relevant Data of the Insurance Industry in the title, based on financial data in the existing three insurance companies, analyzed the problems of these companies, and proposed solutions to solve these problems, outlooked the development trend of insurance companies. Keywords: Financial performance Profitability Solvency Operation ability 一、绪论 （一）中国保险行业的现状及研究的意义 保险行业是中国金融业的三驾马车之一，是推进中国经济迅速发展的“助推器”。[1]1958年中国保险行业由于受到政治因素的影响，保险公司几乎全面停业，之后的20多年，中国保险业一直处于停滞发展阶段。直至1979年