基于过程的我国保险公司绩效评价模型

本文提出保险公司业务绩效评价是基于价值创造过程的动态评价,并依据企业资源观(RBV),从战略构建、资源评价、能力分析和绩效测量四个维度之间的因果作用关系构建保险公司业务绩效评价模型,采用结构方程验证模型的结构合理性和关联效应。基于模型建立了保险公司业务绩效评价指标体系,实现了对价值产生的中间过程因素以及关联作用关系的综合评价。     

我国保险公司经营绩效综合评价

保险公司经营绩效综合评价既是一个方法论研究,也是一个基础理论研究。在全面风险管理的基础上提升保险公司的综合绩效是未来保险公司可持续发展的必由之路。本文基于全面风险管理的视角,构建了保险公司经营绩效综合评价指标体系,采用我国2010年的保险公司财务数据进行主成分分析,发现全面风险管理因素在综合绩效评价中不容忽视,总体上寿险公司的综合经营绩效高于财险公司,外资保险公司的综合经营绩效高于中资保险公司。     

包含偿付能力指标的保险业绩效评价体系及其应用

偿付能力是保险公司的生命线,是保险监管的核心内容,保险业的绩效评价应该包含偿付能力指标。本文构建了一个包含偿付能力指标的保险业绩效评价体系,并利用主成分因子分析方法对我国保险业经营绩效进行了评价,研究发现我国保险业经营绩效呈现恶化的局面。这意味着我国保险业在高速扩张的同时,并未取得效益的同步跟进,效率和速度失衡。     

试析我国税务干部绩效评价指标体系

建立税务干部绩效评价指标体系对建设公共服务型税务组织,实现税务干部管理现代化具有重要的理论和实际意义。本文从我国税务干部绩效及绩效评价的内涵入手,以县(市)税务部门基层分局干部为评价对象,构建了我国税务干部绩效评价指标体系,采用层次分析法赋予指标权重,并提出了指标体系在实际应用中应注意的问题。     

高校会计人员绩效评价体系的构建

如何科学有效的评价高校会计人员的绩效,是目前高校财务部门所面临的重要的现实问题。本文系统阐述了构建高校会计人员工作绩效评价体系的思路,探讨会计人员绩效评价体系构建的原则和方法,最终构建了财务人员绩效评价体系的主要内容,以期为高校财务管理和财务人员提高工作水平提供理论支持。     

寿险公司分支机构的财务绩效评价

<正>随着我国市场经济的发展和改革开放的深入,我国保险公司迅速发展壮大,越来越成为社会各界人士关注的焦点。随着国内外不断变化的经济形势与保险业竞争的日益剧烈,对保险公司如何建立绩效评估体系,提高经营绩效,如何实现从粗放增长到集约型增长的研究也成为了热点问题。虽然在公司整体经营层面的绩效评价已很有很多讨论和研究,但对分支机构层面似乎还是以规模为主导的KPI体系并不能有效地推动战略目标落地,正确评价分支机构绩效上仍然是捆扰保险公司经营管理层的一大问题。本文在现有一系列绩效研究理论的基础上,结合工作实践提出了易于操作和管理,并兼具一定平衡性的分支机构财务评价指标。     

基于科学发展观的企业三重绩效评价模型

按照科学发展观的要求, 构建了企业的三重绩效模式, 从经济、生态、社会三个方面设置了企业绩效评价指标体系。根据复合系统理论和协同学原理, 提出了企业三重绩效评价模型, 该模型包括静态绩效评价、静态协调度评价、动态协调度评价以及综合评价。最后, 对评价模型进行了初步应用。     

我国保险公司绩效评价的现状及EVA绩效评价体系设计

我国保险公司现行绩效评价方法有平衡计分卡、战略平衡卡为主的绩效管理系统和传统财务指标等,在实践运用中体现出了一些问题。本文在全面考虑以往绩效评价方法的优势和劣势的基础上,为保险公司设计了基于EVA的绩效评价体系。     

企业三重绩效的层次变权综合评价模型——基于可持续发展战略的视角

本文在分析现有研究成果的基础上,提出了企业三重绩效共生模式和三重绩效的矩阵式评价指标体系,以变权理论为基础,构建了企业三重绩效的层次变权综合评价模型,以期对三重绩效进行均衡化处理,给生态绩效和社会绩效以激励,从而使绩效评价更加具有全面性、科学性和决策相关性。     

基于灰关联分析的电力上市公司财务绩效评价

本文设计了我国电力上市公司财务绩效评价的指标体系,采用CRITIC法对各指标进行赋权,依据灰关联评价的基本理论,采用灰关联分析法,构建了电力上市公司财务绩效评价的灰关联度模型.通过对8家电力上市公司的财务绩效的综合评价实例分析,表明灰关联分析法的评价结果具有客观性,在企业绩效评价中有良好的应用前景     

Capital Market Development,Competition, Property Rights,and the Value of Insurer Product‐Line Diversification: A Cross‐Country Analysis

In this article, we show that the effect of product diversification on performance is not homogeneous across countries. Diversified insurance companies perform significantly worse than their focused competitors in countries with well‐developed capital markets, high levels of property rights protection, and high levels of competition. In addition, we find that the diversification–performance relationship for insurance companies depends on company size. For large insurers operating in countries with less developed capital markets, diversification significantly increases performance. Our results suggest that the optimal organizational structure may be different for insurers operating in emerging economies than for insurers operating in developed countries.     

保险公司社会责任信度评价体系研究

保险公司社会责任评价指标体系既是保险企业应该遵守的行为准则,又是保险企业改善社会责任表现的行动指南。本文从经济责任、法律责任、伦理责任和慈善责任等方面探讨了保险公司履行社会责任的内涵和要求,提出了构建保险公司社会责任信度评价指标体系的思路和原则,最后设计出一套比较完整的保险公司社会责任信度评价指标体系。     

Accident Year Development, Bonus Banks, and Insurance Incentive Compensation

Insurance claims can take years to resolve, which makes insurance performance measurement—and incentive compensation based on such measurement— challenging. The insurance industry utilizes a method of analysis called accident year analysis to manage the temporal challenge inherent in insurance claims. Despite the managerial and economic utility of this method of analysis, it has generally not been applied to incentive compensation programs for insurance company executives and employees. This article will explain accident year analysis, and will show how it can be merged with the bonus bank concept and the Insurance Performance Measure, which is an insurance economic profit metric, to construct an economically consistent insurance incentive compensation program.     

资产负债指数：资产负债匹配管理框架下的保险固定收益投资绩效评价

保险机构必须在同时考虑资产和负债的基础上进行投资决策,提供足够回报支持未来预期的承诺支出。因此,保险绩效考核具备一定的特殊性和复杂性,使用一般的市场指数无法激励投资人活动与公司的价值取向形成一致。本文分析了保险投资的绩效评价要点,尝试在资产负债匹配管理的框架下,构建符合保险公司固定收益资产投资要求的定制化基准——资产负...     

Die Asset Management Gesellschaft im Versicherungswesen — Gestaltungsmöglichkeiten, Problemfelder

The first part of the paper deals with the basic legal and organizational conditions, which are important in the case of insurance matters when founding an Asset Management. Its main emphasis deals with criteria which must be met when assuming the taking over of functions in the sense of § 5 subparagraph 3 no. 4 VAG. The author holds the opinion that insurance companies which hand over the above mentioned functions to an Asset Management company, exercise certain rights to advise this company. The second part is concerned with practical problems which arise in terms of organizational matters whenever a handing over of functions takes place from a legal point of view as mentioned in the first part of the paper. Finally, the opinion is taken that due to the remaining responsibility of the financial executive officers in insurance companies, Asset Management companies dealing with the assets of insurance companies have limited power.     

消费者投诉冲击与保险公司业绩北大核心

保险消费者权益保护是保险监管的目标之一,也是保险市场健康发展与成熟的标志。本文以中国保险监管部门开通首个保险消费者投诉热线作为外生政策变量,利用2009-2018年中国163家保险公司数据设计准自然实验,研究了保险消费者投诉热线的外部监督职能及其对保险公司业绩的影响。研究结果表明:保险消费者投诉热线的开通显著降低了消费者权益保护水平更差的保险公司业绩;佣金激励水平越高,保险消费者投诉冲击对消费权益保护水平更差的保险公司业绩的负向影响越显著;区分人身保险公司与财产保险公司后发现,保险消费者投诉冲击对消费者权益保护水平更差的财产保险公司业绩的负向影响更显著。本文研究成果丰富了消费者权益与保险公司治理理论,对保险消费者权益保护实践和保险市场高质量发展具有启示意义。     

Corporate Insurance as a Necessary Form of Consultant–Investigator Contract

Existing literature argues that corporate insurance is purchased because the insurance company produces risk management information for publicly held corporations. In this article, we address a fundamental question as to why other financial intermediaries cannot perform the same information production function as the insurance company. We argue that when the risk manager of the firm performs multiple tasks and needs consulting and investigation services from an outside agent for efficient risk management, the optimal contract with the agent has to be in the form of an insurance contract. Other types of contracts, such as flat-fee contracts, cannot be optimal. Therefore, the insurance company is ideally suited to provides these services.     

Top management adoption of a locally driven performance measurement and evaluation system: A social network perspective

This paper traces the adoption process by top management of a performance evaluation system initiated by the financial controllers at the Research And Development site of a leading multinational company. The research puts forward that the success of the change efforts depends on the nature of relationships among the organizational members involved in the process. Because performance measurement and evaluation systems have notoriety for being controversial, the notion of trust, operationalized through strong ties, emerged as pivotal to reduce uncertainty during the change process and facilitate the introduction of the performance evaluation system. The research also points out that the structural position of financial controllers within organizational networks is an important aspect in the success/failure of implementing such problematic control systems. Also, the social network analysis used in this paper has proved to be a useful methodology for studying the relational patterns that occurred during the change process.     

Insurance, Bond Covenants, and Under- or Over-investment With Risky Asset Reconstitution

Traditional theory predicts that the shareholders of a limited liability company financed partly by bonds may underinvest by not replacing damaged company assets. It also precludes the possibility of overinvestment. By relaxing the restrictive assumption maintained under traditional theory, namely, that the effects of reconstituting damaged assets are nonstochastic, this article shows that both over and underinvestment are possible. It is shown that these moral hazard problems can be mitigated by incorporating appropriate insurance requirements into bond covenants. Moreover, it is shown that the insurance requirements for alleviating underinvestment and overinvestment are quite different. Particularly, for underinvestment, the required insurance only needs to make the bonds riskless in the best asset reconstitution states of the loss states in which the company value falls short of the promised bond repayment; however, for overinvestment, the required insurance should make the bonds totally riskless. The difference in insurance requirements is especially important when insurance is actuarially unfavorable such that more‐than‐required insurance is always undesirable.     

多目标规划在保险公司决策管理中的应用研究——以产险公司业务和资产结构决策为例

本文在公司价值最大化的终极目标下,通过分析保险公司各个层级的发展目标,指出保险公司的决策管理具有多目标属性。在对多目标规划理论进行系统梳理的基础上,以产险公司的业务和资产结构决策为例,构建了以公司规模、利润和风险为目标的资本和监管约束下的多目标规划模型。分析发现,将多目标规划理论应用于保险公司管理中的确能够平衡不同目标的关系,有效提高公司经营的稳健性。