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我国对保险公司的评价研究远落后于发达国家,但限于管理理念、研究水平以及数据资料等因素,目前对我国保险公司的评价还无法直接采用国外的先进经验和方法,较为可行的一种替代做法是以财务报表数据为基础对其经营状况进行评价。因此,本文对产险公司设计了一套包括盈利能力、偿付能力和经营稳健性三个方面的经营业绩评价指标,并采用多元统计方法对国内21家产险公司的数据进行了实证分析,得出了一些颇具现实意义的研究结论。
The research on the evaluation of insurance companies in China lags far behind that of developed countries but is limited to management philosophy, research level and data and other factors. At present, the evaluation of China’s insurance companies can not directly adopt the advanced experience and methods abroad, which is a more feasible alternative The approach is based on the financial statements data as the basis for the evaluation of their operating conditions. Therefore, this paper designs a set of performance evaluation index for property and casualty insurance companies including profitability, solvency and operation robustness, and uses multivariate statistical methods to analyze the data of 21 domestic insurance companies Some quite realistic research conclusions are drawn.