a国产,中文字幕久久波多野结衣AV,欧美粗大猛烈老熟妇,女人av天堂

經(jīng)濟增加值(EVA)在財產保險公司的應用研究

發(fā)布時間:2018-05-27 00:29

  本文選題:財產保險公司 + 經(jīng)濟增加值; 參考:《天津大學》2013年碩士論文


【摘要】:本文通過研究分析某財產保險公司以前年度以保費規(guī)模、實收保費、利潤總額為基礎的考核政策的缺陷,通過該財產保險公司近年來對EVA的應用,建立了以EVA為核心思想的績效考核管理體系,引導公司管理層將關注的重點集中在資本成本、承保風險和承保質量上來,把經(jīng)營管理理念集中在提高公司的主要獲利能力和創(chuàng)造公司的核心價值上來,,把EVA的管理思想貫穿于企業(yè)經(jīng)營活動的方方面面。 本文闡述了我國保險業(yè)作為國民經(jīng)濟中發(fā)展最快的行業(yè)之一,在過去的十年中迅速成長,隨著投資資金的快速壯大,保險業(yè)已成為金融體系的重要支柱,成為社會保障體系的重要組成部分,隨著保險公司的逐步上市,傳統(tǒng)的業(yè)績評價標準已經(jīng)不能滿足投資者的需要,EVA的引入就是在這樣的背景下產生的。通過EVA的產生背景、相關理論介紹詳細闡述了EVA的發(fā)展歷程,通過對EVA核心理論的引申和EVA的計算方法、調整事項的研究,闡述了EVA的優(yōu)點以及不足之處,同時探討EVA在國內外理論和實證的現(xiàn)狀;最后通過某保險公司建立以EVA為核心的績效考核模式前后的經(jīng)營狀況的對比,得出EVA的應用能夠有效促進企業(yè)良性發(fā)展,建立以EVA為核心的業(yè)績評價體系能夠有效控制企業(yè)的承保風險,提高企業(yè)的承保利潤率,控制企業(yè)成本率、提高資本周轉率,提升企業(yè)的市場價值,增加企業(yè)的核心競爭力,應該將EVA的應用提高到企業(yè)的戰(zhàn)略管理的角度,集中優(yōu)勢資源投入高回報行業(yè),增加企業(yè)價值。
[Abstract]:This paper analyzes the defects of the appraisal policy of a property insurance company based on the scale of premium, the paid premium and the total profit in the previous year, and the application of EVA to the property insurance company in recent years. A performance appraisal management system based on EVA is established to guide the management to focus on the cost of capital, underwriting risks and underwriting quality. The concept of management is focused on improving the main profitability of the company and creating the core value of the company, and the management idea of EVA runs through all aspects of the business activities of the enterprise. As one of the fastest growing industries in the national economy, the insurance industry in China has grown rapidly in the past ten years. With the rapid growth of investment funds, the insurance industry has become an important pillar of the financial system. As an important part of the social security system, with the gradual listing of insurance companies, the traditional performance evaluation standards can no longer meet the needs of investors. Through the background of EVA, the development course of EVA is introduced in detail, and the advantages and disadvantages of EVA are expounded by the extension of the core theory of EVA, the calculation method of EVA and the research of adjustment items. At the same time, it discusses the current situation of EVA theory and demonstration at home and abroad. Finally, through the comparison of the management situation before and after a certain insurance company establishes the performance appraisal mode with EVA as the core, it is concluded that the application of EVA can effectively promote the benign development of the enterprise. The establishment of a performance evaluation system with EVA as the core can effectively control the underwriting risk, improve the underwriting profit rate, control the cost rate, increase the capital turnover rate, enhance the market value and increase the core competitiveness of the enterprise. The application of EVA should be improved to the angle of enterprise's strategic management, and the superior resources should be concentrated into the industry of high return, and the value of enterprise should be increased.
【學位授予單位】:天津大學
【學位級別】:碩士
【學位授予年份】:2013
【分類號】:F842.3;F272.92

【參考文獻】

相關期刊論文 前4條

1 曹揚;;EVA考核對企業(yè)財務管理的影響[J];北方經(jīng)濟;2012年12期

2 秦志敏,陳夢;對國有資本金效績評價指標的研究[J];會計研究;2000年09期

3 劉力,宋志毅;衡量企業(yè)經(jīng)營業(yè)績的新方法——經(jīng)濟增加值(REVA)與修正的經(jīng)濟增加值(REVA)指標[J];會計研究;1999年01期

4 曹建安,張禾;國內外企業(yè)績效評價發(fā)展的幾個新特點[J];生產力研究;2003年01期



本文編號:1939623

資料下載
論文發(fā)表

本文鏈接:http://www.wukwdryxk.cn/jingjilunwen/bxjjlw/1939623.html


Copyright(c)文論論文網(wǎng)All Rights Reserved | 網(wǎng)站地圖 |

版權申明:資料由用戶104ed***提供,本站僅收錄摘要或目錄,作者需要刪除請E-mail郵箱bigeng88@qq.com
亚洲热妇无码av在线播放| 免费无码不卡视频在线观看| 亚洲欧美日韩一区| 你懂的网址在线| 欧美日韩精品| 高清av| 日产乱码一二三区别视频| 中日韩VA无码中文字幕| 午夜精品一区二区三区在线观看| 国产精品无码一区二区三区不卡| 天天躁日日躁狠狠躁日日躁| 亚洲伊人久久大香线蕉AV| 亚洲AV元码天堂一区二区三区| 高中生被C到爽哭视频| 狠人色综合网亚洲| 久久一区二区三区| 欧美丝袜丝交nylon秘书| 久久天天躁狠狠躁夜夜不卡| 中文字幕导入是乱码MA| 99久久婷婷国产综合精品| 国产精品特级毛片一区二区三区 | 另类专区| 少妇精品| 欧美黑人xxxⅹ高潮交| 色噜噜噜| 饶河县| 自愉自愉产区二十四区| 性高朝久久久久久久久久| 精品国产18久久久久久| 国产人与动人物a级毛片| 国产成人久久A免费观看| 久久久久久97| 欧美激情| 狂野欧美性猛交blacked| 平遥县| 无码专区中文字幕无码| 老熟女多次高潮露脸视频| 久久亚洲精品国产精品婷婷| 人妻少妇久久中文字幕| 免费a级毛片无码a∨蜜芽试看| 国产成人AV区一区二区三|