A Study On Management Spirit Mechanism Of Domestic Non-life Insurance Corporation Based On Eva

Insurance company share the systems transformation step quickly with the entering of foreign capital insurance company, and the ample non- life insurance corporation of actual strength goes on the market one by one. The result is that the proprietor ship and the management ship will be separated, and agent relationship become more and more clear. At the same time, long with the development of non- life insurance corporation, the competition between the corporation constantly aggravates , no matter the competition is between the non- life insurance corporation of interior money or inside ,the key depends on the competition of person with ability , and depends on the competition of human resource .But the short of our country insurer ability creates the insurer's mobile very abnormally , and the spirit mechanism as the important component of human resource management become the important way to retain the h nucleus staff of senior management personnel of corporation . Under this kind of circumstances, we need discuss the effective spirit mechanism to make the interest of shareholder and management tend to be consistent, and finally realize the corporation value maximize.The effective Spirit mechanism includes two parts: first is the rational outstanding achievement evaluation index , second is the effect spirit plan. Now, the non- life insurance corporation of our country universally used the tradition financial index as management person's outstanding achievement evaluation index, and the tradition financial index exists many shortcomings that will influence the effectiveness of his evaluation of outstanding achievement .The spirit plan of the majority non- life insurance corporation of our country built at the tradition wage reward system ,this is under the foundation of wage , plus the money award which hang to he outstanding achievement , such as the scope of non-life insurance corporation's insurance premium , market owning rate and profit margin etc. Stock option had been carried out at the same time in some non- life insurance corporations, such as ping an insurance, PICC. The existence of these spirit plan has more or less shortcomings, it will make the short-term action of the management, and makes the motive of long-range development of damage corporation, the finally interest of damage shareholder.The Economic Value Added (EVA) put forward by American corporation in the 80's 20 centuries beginning, is a financial index to evaluate corporation's outstanding achievement. Many western nations have brought the storm of outstanding achievement evaluation after the emergence of EVA , and has been adopt by many international famous corporations, such as siemens , Sony and Coca-Cola etc .Near several years ,many internal corporations also began adopting EVA managed ,such as east wind automobile , Qingdao beer etc . In fact, EVA is not only available evaluation index of outstanding achievement, but also spirit plan. Our country's non- life insurance corporation introduces EVA will make the policy decision of management according with shareholder's interest, make the policy decision of management closely linking up shareholder's wealth, make the management and shareholder having the same interest and risk. EVA can combine with the enterprise annual salary system of convention and stock option, it will give his fully play to the effect.This paper takes insurance, accounting, management ,economics and other knowledge as the foundation, synthetical applies the research method of comparatively analysis , qualitative analysis and quantitative analysis , puts forward the idea of designing the spirit mechanism in our country's non-life insurance corporation based on EVA by combining with the concrete circumstances of our country's non-life insurance corporation .This paper is divided into four parts altogether , and the concrete content is as following:At the first chapter, we introduce the original of the spirit mechanism and its definition, then introduce the oversea and internal spirit mechanism from outstanding achievement evaluation and spirit plan two aspects, at last keeps a foothold that the spirit mechanism of non- life insurance corporation of our country, makes reader having a simple understand to the spirit mechanism of non- life insurance corporation of our country.At the second chapter, we introduce the core ideal of EVA, conclude that it is necessary for our country's non-life insurance corporation to adopt the spirit mechanism based on EVA, through the compare analysis of existing spirit mechanism and EVA.At the third chapter, we introduce the index system of EVA, make the pertinent index certain to calculate the EVA in non-life insurance company combing with the financial characteristic of non-life insurance corporation.At the 4th chapter, first, we design the outstanding achievement evaluating index of non-life insurance corporation by combing EVA with BSC. At last, design the spirit plan of our country's non-life insurance corporation according to the EVA outstanding achievement evaluation method.