摘要
随着我国保险市场的快速发展,建立科学的保险公司价值评估体系对政府监管部门、投资者、债权人及公司管理者都具有十分重要的意义。本文从保险公司权益价值入手,发现盈利能力、会计信息质量、增长前景、宏观经济及保险行业发展等五方面的保险公司价值驱动因素,并利用衡量价值驱动因素的财务指标构建了保险公司价值评估体系,最后,通过实例分析验证该体系的合理性。
With the development of insurance industry in China,it is significant to establish a scientific system of value assessment for the government supervisory department,the investors,the creditors as well as the corporate management. Starting from the insurance company＇s equity value,this paper finds five driving factors for the company value,i. e. the profit capacity,accounting information,growth prospect,macro economy and the industry development. A model of value evaluation system is then constructed by means of these factors and empirical analysis is made to prove the conclusions.
出处
《保险职业学院学报》
2015年第1期52-56,共5页
Journal of Insurance Professional College
关键词
保险公司
价值评估
财务分析
案例分析
Insurance companies
Value assessment
Financial analysis
Case study
