| Foreign insurance companies continue to pour into the Chinese market,they have powerful financial advantages and advanced management experience,which put enormous operating pressure on domestic insurance enterprises.At the same time,the profit level of China's insurance industry continued to fall due to the current economic downward pressure.Insurance enterprise managers are beginning to recognize the importance of performance management,especially the important role of financial performance management in the inspection of the enterprise's operating results and the improvement of enterprise management.Therefore,it is of great practical significance to scientifically evaluate the financial performance of Chinese insurance companies.First of all,this paper studies the related concepts of enterprise operating performance,financial performance and performance evaluation,and introduces five commonly used evaluation methods,such as factor analysis and wal rating.Secondly,this paper introduces the basic principle of Du Pont analysis and application,combined with the actual situation of the improved Du Pont analysis system of American scholars and the insurance industry in our country,the construction can be applied to the evaluation of financial performance of China's property insurance industry Du Pont analysis system.Finally,the representative of the selection of the enterprise Chinese PICC as the research object,through the financial performance of the newly constructed Du Pont analysis case study of enterprises in 2013 to 2015,and compared with the other three listed companies,selected key financial indicators analysis case of corporate profitability,solvency,operation ability and development ability;finally the analysis conclusion and the business combination of the status quo,analysis of the factors affecting the Chinese PICC financial performance,put forward the development countermeasures and suggestions for improving the management of Chinese insurance financial performance. |
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