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相对生产企业而言,保险(金融)企业的净现金流在质上具有显著特性,在量的积累上较为容易。保险企业净现金流的增加不一定意味着企业效益(业务质量)的改善,在更多的情况下是经营者过度偏好风险的表现,只有进一步分析其影响因素才能做出准确判断。因此,净现金流只能作为保险集团加强业务质量管控与经营业绩考核的辅助性参考指标。
Compared with the manufacturing enterprises, the net cash flow of insurance (financial) enterprises has qualitative characteristics in quality, and it is relatively easy to accumulate quantities. The increase of net cash flow of insurance enterprises does not necessarily mean the improvement of the enterprise’s benefit (quality of service). In more cases, it is the manifestation of the operator’s over-preference risk. Only by further analyzing its influencing factors can an accurate judgment be made. Therefore, net cash flow can only serve as a supplementary reference for insurance groups to enhance their business quality control and performance evaluation.