摘要
依据四家专业互联网保险公司2017年报表数据,基于熵值法和功效系数法,考量互联网保险公司财务风险预警。结果显示:按照财务风险由小到大排名,依次为众安保险、易安财险、泰康在线、安心财险;财务风险预警结果分别为轻警、轻警、轻警、中警。安心财险财务风险最大的原因在于其资产流动性较低,保费收入有限,综合费用率高,亏损严重。鉴此,应降低应收保费,调整产品结构,拓宽保费收入来源,降低咨询与技术服务费。
Based on the 2017 report data of four professional Internet insurance companies, the financial risk warning of internet insurance companies is judged by the entropy method and the efficacy coefficient method. According to the financial risk,the results which are ranked from low to high, are zhong’an, Yi’an, Taikang, and Anxin;their early warning results of financial risk are low-level warning, low-level warning, low-level warning, and medium level warning. The reason that Anxin has the greatest financial risk lies in low liquidity of its assets, limited premium income, high comprehensive cost rate and serious loss. Therefore, the premium receivable should be reduced, the product structure should be adjusted, the source of premium income should be widened, the service fee on the consulting and technology should be reduced.
作者
侯旭华
彭娟
HOU Xuhua;PENG Juan(School of Accounting, Hunan University of Technology and Business, Changsha, Hunan 410205, China)
出处
《财经理论与实践》
CSSCI
北大核心
2019年第5期40-46,共7页
The Theory and Practice of Finance and Economics
基金
国家社会科学基金项目(17BGL050)
关键词
互联网保险公司
财务风险
预警
熵值法
功效系数法
Internet insurance company
Financial risk
Early warning
Entropy method
Efficacy coefficient method
