初创期中小寿险公司绩效评价体系研究
|
摘要
自美国科学管理之父泰勒1911年创立科学管理理论以来,关于企业及经营者绩效评价理论与方法的研究一直是经济管理学科的热点之一。对于一个企业而言,其价值链管理包含三个最基本的部分:价值创造、价值评价和价值分配。在企业的价值创造出来以后,如何在众多的价值创造要素之间进行价值的客观分配成为关键问题。要客观地分配价值,必须对价值创造者的贡献度进行准确的评价。因此,建立一个科学的评价系统对企业来说至关重要。
绩效评价是指运用一定的评价方法、量化指标及评价标准,对企业为实现其职能所确定的绩效目标的实现程度,及为实现这一目标所安排预算的执行结果所进行的综合性评价。其具有两个重要的功能:一是会计信息系统的评价功能对企业过去所取得的经营绩效进行评估确认,以此作为经营管理者报酬制度和激励机制的基础;二是战略控制系统的导向功能,对企业的经营管理起着导向作用直接关系到企业竞争力的形成和保持,影响着企业的生存和发展。这两个功能相辅相成,评价是引导的基础,引导是评价的目的。
近十多年来,我国国民经济保持了快速稳定的发展,随着人们家庭经济状况的改观和受教育水平的提高,投保意识与投保能力普遍增强,为寿险开拓了广阔的市场。此外,人口的大幅增加为也为寿险提供了强大的发展动力。第一次和第二次的生育高峰形成了18-32岁的人群和33-55岁的人群,而相对来讲,这两个阶段的人群对保险的需求更大。同时我们注意到,中国保险深度和保险密度却依旧远远低于世界平均水平。2007年国内保险深度为2.85%,保险密度为532.4元/人,而世界平均保险密度为512美元/人,是国内的7.5倍,世界平均保险深度则达到了7.5%。巨大的市场需求,以及保险密度和保险深度上的巨大差距,意味着中国寿险市场蕴含着无法估量的市场空间。此外,国家出台了一系列鼓励保险业展的政策措施,政府对中小寿险公司的快速扩张持鼓励态度,相应的政策法规和条例起到了很好的保障作用。在此背景下,一大批寿险公司得以成立,寿险公司数量从2002年的18家增加到现在的54家。对于这些处于首创期的中小寿险公司而言,抓住发展机遇,实现跨越式的发展,对其具有重大意义。
面对行业的高速成长,初创期寿险公司的管理层大多将规模(销售额)与市场占有率作为了关注的焦点。对管理的忽视和业务快速发展的交互作用,使其分支机构剧增,内勤员工队伍急剧膨胀,在人事管理、财务管理、稽核检查等方面都透露出一些重大隐患。因此,在当今寿险市场经营主体日益增加,市场竞争日趋激烈的情况下,初创期的中小寿险公司如何提高自己的经营水平,寻找和探索一套可行、有效而又具有操作性的绩效测评体系,对中小寿险所有者与经营者显得尤为重要。
因此,本文将初创期中小寿险公司的绩效的评价作为了研究的出发点,并在研究的过程中,基于中小寿险经营的特殊性,对以下几个问题进行了着重考虑,以求对中小寿险公司的绩效评价提出针对性的建议。
第一,将初创期中小寿险公司的绩效评价与公司发展战略相结合。寿险公司的成长一般要经历创业生存期、品牌经营期和创新发展期三个阶段,不同的发展阶段决定了企业不同的发展战略。寿险公司经营基础是大数法则,寿险公司从某种意义上讲是天然的“大公司”。对于尚处于创业生存期的中小寿险公司而言,做大,做强,实现规模经济是重要任务。与公司这一发展战略相适应的是,中小寿险公司的绩效评价,必须同时考虑企业规模扩张及经营效益实现的协调,并在评价指标上有所体现。
第二,根据股东价值最大化的经营目标,引入内含价值评价方法。寿险公司的经营与一般企业经营相比具有自己独特之处,其产品最终实现盈利是一个长期的过程,很多需要5到8年才能实现。处于创业初期的中小寿险公司,由于展业需要大量宣传费用、培训费、代理人费用,而在传统会计记账条件下,未将后续保费计入利润,于是出现了“业务发展越快,利润越少”的奇特现象。因此若以利润,保费收入作为主要的财务评价指标将导致公司管理者的短期行为,使得绩效评价指标并不能真实地反映公司股东价值最大化的目标。为了避免这一情况,笔者考虑将内含价值指标作为绩效评价的重要指标。在内含价值法下,新业务开始以后,相应的利润立即体现在内含价值中,而不必推迟到保单期间结束后才认可相应的利润。依据内含价值来考察新业务时,眼光更长远,能更客观地评价新业务的盈利能力和对公司价值的贡献。
第三,注意财务指标与非财务指标的结合。传统的以财务成果为评价基点的绩效评价体系一直存在着重短期绩效,轻长期绩效;重财务指标体系,轻未来价值创造;重有形资产绩效,轻无形资产价值;重局部、分部绩效,轻整体、组合效益等问题,阻碍了企业绩效评价体系功能的发挥。而对于寿险公司而言,其特殊性还在于,由于信息不对称问题的突出及保险产品无形化的特征,消费者对于保险产品的选择会产生一定的困惑。除了需求动机外,影响消费者投保行为的主要因素是保险公司的形象和服务,这要求保险公司将无形的产品有形化,所以有人认为买保险就是买服务。由此可见,寿险公司更多依靠的是品牌、客户关系、技术创新、业务流程卓越、人才资本化来创造财富,片面的财务指标并不能反映其发展的潜力及趋势。对于初创期的中小寿险公司而言,结合了财务指标与非财务指标的平衡计分卡是更加科学的业绩评价体系,它更全面地揭示了企业价值创造的动因,保证了企业不仅在短期,在长期也取得经营的成功,并获得企业战略能力的成长。
为了解决以上问题,本文的内容作了如下安排。
第一部分:通过与普通企业及大型寿险企业的比较,分析中小寿险公司的经营上的特殊性,在此基础上,介绍我国中小寿险企业绩效评价现状及不足,为后文的写作打下基础。该内容为本文立意的基础。第二部分:在对传统财务指标体系分析的基础上,指出其缺陷及改进方向,一是“调整”,即对相关财务的改进,引入内含价值指标;二是“补充”,即引入非财务指标,突出代表为BSC的应用。并在此基础上,并在此基础上,分别介绍了EV与BSC的相关理论,及其对初创期中小寿险公司绩效评价的适用性。
第三部分:介绍了如何利用平衡计分卡建立的绩效评价体系,包括原则、层次、步骤等内容。并通过对初创期中小寿险公司的SWOT分析,结合初创期中小寿险公司发展战略,绘制了公司的战略地图,构建了其绩效评价的基本框架。
第四部分:介绍了初创期中小寿险公司绩效评价指标的选取方法,包括用于选取与公司战略发展紧密相连的关键绩效指标的KPI方法;用于指标权重确定的层次分析法。并利用前述方法,设计了初创期中小寿险公司层面的绩效评价指标体系。
最后是结论部分,结合前面几章的内容,提出了本文的结论,分析了本文的不足。
本文的创新主要体现在以下几个方面:第一,指出了处于初创期的中小寿险公司经营上的特殊性,并联系实际,使得绩效评价指标的选择更具有现实意义;第二,将内含价值指标引入初创中小寿险公司的绩效评价体系之中,并结合平衡计分卡的方法构建其指标体系,更加真实、可靠、全面地反映了初创期中小寿险公司的经营状况及公司价值创造。
Since Frederick Taylor ,the father of scientific management in the United States, created scientific management theory in 1911, the study of theory and method on the performance Evaluation of companies and operators economic management has been the research focus in economic and administration subject. For an enterprise, the value chain management is based on three parts: the creation of value, the value of evaluation and distribution of value. The value of the enterprise created, how to distribute objectively between so many of the elements of value creation becomes a key issue. The establishment of a sound value creation system, including the variety of the distribution form and distribution structures, but these must be on the basis of an accurate evaluation .To distribute the value ,we must be to accurately evaluate the contribution to value creation。Therefore, the establishment of a scientific evaluation system is critical for enterprises.
In the past decade, China's national economy has maintained rapid and stable development. With increasing national income and consumption levels, People's life insurance products to a much greater need. Moreover, the population increased and the understanding of insurance deepened has provided a powerful impetus to the development. A group of 18-32 years old and 33-55 year-old crowd Caused by the first and second baby boom ,relatively more demand for insurance. But the depth of China’s insurance and insurance density was far below the world average, the domestic insurance depth of 2.85 percent, and insurance density of 532.4 Yuan / person in 2007. By comparison the world average insurance density of 512 U.S. dollars / person, is 7.5 times of china, and the world average depth of the insurance has reached 7.5 percent. The huge demand for insurance and the low density of insurance and insurance-depth means Chinese life insurance market contains invaluable market space. In addition, the Government encourages the life insurance companies in the start-up periods development of small life insurance company, and to develop a series of preferential policies. Against this background, a large number of life insurance companies to set up, the number of life insurance company in the current from 18 in 2002 to 54. For the small and medium-sized life insurance companies in the first phase, should take advantage of this opportunity and realize leap-forward development.
However, we note that in the face of the high-speed growth of the industry, company's management of start-up period of the life insurance will focus on sales and market share. Negligence in the management and the rapid development in the business interactively effect,and that result in the rapid expansion of Branch and back office staff. And personnel management、financial management、auditing and inspection have revealed a number of major problems. Therefore in the face of increasing in management body and increasingly fierce market competition, it is particularly important for small and medium-sized life insurance company in start-up phase to improve their operations, and explored for a workable, effective and operational performance evaluation system.
This article is a study of the Performance Evaluation on small and medium-sized life insurance company start-up phase. Based on the specificity of operation of small and medium-sized life insurance business, we focus on the following issues.
First, we should base on the development strategies of the company to consider the performance evaluation. The growth of life insurance companies in general go through three stages, the survival of entrepreneurship, brand management and a view innovation. Different stages of development determine the different business development strategies. Operation of Life insurance companies based on the law of large numbers, life insurance companies, in a sense is a natural "big companies." For the insurance company be still in the survival, to be large, be strong and achieve economies of scale is an important task. Considering the strategies, we should take into account the coordination between the need to expand the scale of business and operational efficiency, and reflected in evaluation indicators. Second, the study includes the introduction of embedded value evaluation methods according to maximize shareholder value business objectives. Life insurance companies compared with general business own its unique characteristics, the production of final profit is a long-term process, a lot of need 5-8 years to achieve. The small and medium-sized life insurance companies at the start-up , as the exhibition industry needs a large number of promotional expenses, training expenses, agent expenses. In the traditional accounting and billing conditions, it doesn’t include in the follow-up premium to profits, so there have been the strange phenomenon "the sooner the business development, The less profit" Therefore if we take profit, premium income as a major financial evaluation indicators,it will product the waste of capital,led to the short-term behavior of branch manager, and make evaluation of the performance indicators do not truly reflect the company's goal of maximizing shareholder value. In order to avoid this situation, I consider the indicator of the embedded value as an important indicator of performance evaluation. In this method when we start a new business, the profits immediately reflected in the embedded value, rather than postponed the recognition of profits until the end of the period. It is a longer-term perspective, a more objective evaluation of new business profitability and contribution to the value of the company based on the embedded value.
Third, pay attention to financial indicators and non-financial indicators combined. Traditional indicators of financial evaluation system has been short-sighted, the shortcomings of one-sidedness, which does not reflect the company value created by the motive. As for life insurance companies, its particularity is that, because of asymmetric information and highlight the issue of insurance products of the intangible characteristics of insurance products. For the consumer the choice of insurance products will have a certain amount of confusion. In addition to the demand for motive, the impact on the consumer behavior of the insured is the image of the insurance companies and services. This shows that the life insurance companies more rely on brands, customer relationships, technological innovation, business process excellence, talent to create wealth; one-sided financial indicators do not reflect the potential for development and trends of life insurance. For the small and medium-sized life insurance companies in the start-up phase, the Balanced Scorecard, which combines financial indicators and non-financial indicators, is a more scientific evaluation performance system. It ensures those companies make success in operation not only in the short term, also in long-term.
To solve those problems, we arrange the following in this article.
Part I: with an ordinary life insurance companies and large enterprises comparison, analysis the specificity in operation of small and medium-sized life insurance companies. On this basis, introduce current situation and lack of small and medium-sized life enterprise in performance evaluation, in order to lay the foundation for later writing.
Part II: on the basis of the analysis of the traditional indicators of the financial system, pointing out its flaws and direction of improvement: first, "adjustment", that is related to the financial improvements,included embedded the value of indicators; second, "supplementary", that is, the introduction of non - Financial indicators ,for the outstanding representatives of the BSC applications. And on this basis, introduced the BSC and the EV-related theory, and whether they suit for the Performance Evaluation of small and medium-sized life insurance company in start-up phase.
Part III: Introduce how to use the Balanced Scorecard to establish the performance evaluation system, including principle, hierarchy, and steps and so on. Though SWOT analysis for small and medium-sized life insurance company in start-up period, combined with its development strategy, drawing a map of the company's strategy to build its basic framework of Performance Evaluation.
Part IV: Introduce how to select indicators of the performance evaluation of the small and medium-sized life insurance companies in start-up phase of evaluate, including the selection of KPI closely linked to corporate development strategy; the method used to the determine the weight of indicators ,called AHP. And the use of the above methods, design the performance evaluation system in company level of small and medium-sized life insurance in start-up period
Finally, combination with the previous chapters, the conclusions are made in this article and analysis the shortcomings of this article.
In this paper, the main innovation in the following areas: first, pointed out the special operation of small and medium-sized life insurance in start-up period. And with practice, making it’s the choice of performance evaluation of more practical significance. Second, the indicators of embedded value were included the introduction of performance evaluation system of small and medium-sized life insurance start-ups, and combined with the approach of The Balanced Scorecard to build its index system, the more real, reliable and fully reflects the operation and value creation of small and medium-sized life insurance companies in the start-up period
绩效评价是指运用一定的评价方法、量化指标及评价标准,对企业为实现其职能所确定的绩效目标的实现程度,及为实现这一目标所安排预算的执行结果所进行的综合性评价。其具有两个重要的功能:一是会计信息系统的评价功能对企业过去所取得的经营绩效进行评估确认,以此作为经营管理者报酬制度和激励机制的基础;二是战略控制系统的导向功能,对企业的经营管理起着导向作用直接关系到企业竞争力的形成和保持,影响着企业的生存和发展。这两个功能相辅相成,评价是引导的基础,引导是评价的目的。
近十多年来,我国国民经济保持了快速稳定的发展,随着人们家庭经济状况的改观和受教育水平的提高,投保意识与投保能力普遍增强,为寿险开拓了广阔的市场。此外,人口的大幅增加为也为寿险提供了强大的发展动力。第一次和第二次的生育高峰形成了18-32岁的人群和33-55岁的人群,而相对来讲,这两个阶段的人群对保险的需求更大。同时我们注意到,中国保险深度和保险密度却依旧远远低于世界平均水平。2007年国内保险深度为2.85%,保险密度为532.4元/人,而世界平均保险密度为512美元/人,是国内的7.5倍,世界平均保险深度则达到了7.5%。巨大的市场需求,以及保险密度和保险深度上的巨大差距,意味着中国寿险市场蕴含着无法估量的市场空间。此外,国家出台了一系列鼓励保险业展的政策措施,政府对中小寿险公司的快速扩张持鼓励态度,相应的政策法规和条例起到了很好的保障作用。在此背景下,一大批寿险公司得以成立,寿险公司数量从2002年的18家增加到现在的54家。对于这些处于首创期的中小寿险公司而言,抓住发展机遇,实现跨越式的发展,对其具有重大意义。
面对行业的高速成长,初创期寿险公司的管理层大多将规模(销售额)与市场占有率作为了关注的焦点。对管理的忽视和业务快速发展的交互作用,使其分支机构剧增,内勤员工队伍急剧膨胀,在人事管理、财务管理、稽核检查等方面都透露出一些重大隐患。因此,在当今寿险市场经营主体日益增加,市场竞争日趋激烈的情况下,初创期的中小寿险公司如何提高自己的经营水平,寻找和探索一套可行、有效而又具有操作性的绩效测评体系,对中小寿险所有者与经营者显得尤为重要。
因此,本文将初创期中小寿险公司的绩效的评价作为了研究的出发点,并在研究的过程中,基于中小寿险经营的特殊性,对以下几个问题进行了着重考虑,以求对中小寿险公司的绩效评价提出针对性的建议。
第一,将初创期中小寿险公司的绩效评价与公司发展战略相结合。寿险公司的成长一般要经历创业生存期、品牌经营期和创新发展期三个阶段,不同的发展阶段决定了企业不同的发展战略。寿险公司经营基础是大数法则,寿险公司从某种意义上讲是天然的“大公司”。对于尚处于创业生存期的中小寿险公司而言,做大,做强,实现规模经济是重要任务。与公司这一发展战略相适应的是,中小寿险公司的绩效评价,必须同时考虑企业规模扩张及经营效益实现的协调,并在评价指标上有所体现。
第二,根据股东价值最大化的经营目标,引入内含价值评价方法。寿险公司的经营与一般企业经营相比具有自己独特之处,其产品最终实现盈利是一个长期的过程,很多需要5到8年才能实现。处于创业初期的中小寿险公司,由于展业需要大量宣传费用、培训费、代理人费用,而在传统会计记账条件下,未将后续保费计入利润,于是出现了“业务发展越快,利润越少”的奇特现象。因此若以利润,保费收入作为主要的财务评价指标将导致公司管理者的短期行为,使得绩效评价指标并不能真实地反映公司股东价值最大化的目标。为了避免这一情况,笔者考虑将内含价值指标作为绩效评价的重要指标。在内含价值法下,新业务开始以后,相应的利润立即体现在内含价值中,而不必推迟到保单期间结束后才认可相应的利润。依据内含价值来考察新业务时,眼光更长远,能更客观地评价新业务的盈利能力和对公司价值的贡献。
第三,注意财务指标与非财务指标的结合。传统的以财务成果为评价基点的绩效评价体系一直存在着重短期绩效,轻长期绩效;重财务指标体系,轻未来价值创造;重有形资产绩效,轻无形资产价值;重局部、分部绩效,轻整体、组合效益等问题,阻碍了企业绩效评价体系功能的发挥。而对于寿险公司而言,其特殊性还在于,由于信息不对称问题的突出及保险产品无形化的特征,消费者对于保险产品的选择会产生一定的困惑。除了需求动机外,影响消费者投保行为的主要因素是保险公司的形象和服务,这要求保险公司将无形的产品有形化,所以有人认为买保险就是买服务。由此可见,寿险公司更多依靠的是品牌、客户关系、技术创新、业务流程卓越、人才资本化来创造财富,片面的财务指标并不能反映其发展的潜力及趋势。对于初创期的中小寿险公司而言,结合了财务指标与非财务指标的平衡计分卡是更加科学的业绩评价体系,它更全面地揭示了企业价值创造的动因,保证了企业不仅在短期,在长期也取得经营的成功,并获得企业战略能力的成长。
为了解决以上问题,本文的内容作了如下安排。
第一部分:通过与普通企业及大型寿险企业的比较,分析中小寿险公司的经营上的特殊性,在此基础上,介绍我国中小寿险企业绩效评价现状及不足,为后文的写作打下基础。该内容为本文立意的基础。第二部分:在对传统财务指标体系分析的基础上,指出其缺陷及改进方向,一是“调整”,即对相关财务的改进,引入内含价值指标;二是“补充”,即引入非财务指标,突出代表为BSC的应用。并在此基础上,并在此基础上,分别介绍了EV与BSC的相关理论,及其对初创期中小寿险公司绩效评价的适用性。
第三部分:介绍了如何利用平衡计分卡建立的绩效评价体系,包括原则、层次、步骤等内容。并通过对初创期中小寿险公司的SWOT分析,结合初创期中小寿险公司发展战略,绘制了公司的战略地图,构建了其绩效评价的基本框架。
第四部分:介绍了初创期中小寿险公司绩效评价指标的选取方法,包括用于选取与公司战略发展紧密相连的关键绩效指标的KPI方法;用于指标权重确定的层次分析法。并利用前述方法,设计了初创期中小寿险公司层面的绩效评价指标体系。
最后是结论部分,结合前面几章的内容,提出了本文的结论,分析了本文的不足。
本文的创新主要体现在以下几个方面:第一,指出了处于初创期的中小寿险公司经营上的特殊性,并联系实际,使得绩效评价指标的选择更具有现实意义;第二,将内含价值指标引入初创中小寿险公司的绩效评价体系之中,并结合平衡计分卡的方法构建其指标体系,更加真实、可靠、全面地反映了初创期中小寿险公司的经营状况及公司价值创造。
Since Frederick Taylor ,the father of scientific management in the United States, created scientific management theory in 1911, the study of theory and method on the performance Evaluation of companies and operators economic management has been the research focus in economic and administration subject. For an enterprise, the value chain management is based on three parts: the creation of value, the value of evaluation and distribution of value. The value of the enterprise created, how to distribute objectively between so many of the elements of value creation becomes a key issue. The establishment of a sound value creation system, including the variety of the distribution form and distribution structures, but these must be on the basis of an accurate evaluation .To distribute the value ,we must be to accurately evaluate the contribution to value creation。Therefore, the establishment of a scientific evaluation system is critical for enterprises.
In the past decade, China's national economy has maintained rapid and stable development. With increasing national income and consumption levels, People's life insurance products to a much greater need. Moreover, the population increased and the understanding of insurance deepened has provided a powerful impetus to the development. A group of 18-32 years old and 33-55 year-old crowd Caused by the first and second baby boom ,relatively more demand for insurance. But the depth of China’s insurance and insurance density was far below the world average, the domestic insurance depth of 2.85 percent, and insurance density of 532.4 Yuan / person in 2007. By comparison the world average insurance density of 512 U.S. dollars / person, is 7.5 times of china, and the world average depth of the insurance has reached 7.5 percent. The huge demand for insurance and the low density of insurance and insurance-depth means Chinese life insurance market contains invaluable market space. In addition, the Government encourages the life insurance companies in the start-up periods development of small life insurance company, and to develop a series of preferential policies. Against this background, a large number of life insurance companies to set up, the number of life insurance company in the current from 18 in 2002 to 54. For the small and medium-sized life insurance companies in the first phase, should take advantage of this opportunity and realize leap-forward development.
However, we note that in the face of the high-speed growth of the industry, company's management of start-up period of the life insurance will focus on sales and market share. Negligence in the management and the rapid development in the business interactively effect,and that result in the rapid expansion of Branch and back office staff. And personnel management、financial management、auditing and inspection have revealed a number of major problems. Therefore in the face of increasing in management body and increasingly fierce market competition, it is particularly important for small and medium-sized life insurance company in start-up phase to improve their operations, and explored for a workable, effective and operational performance evaluation system.
This article is a study of the Performance Evaluation on small and medium-sized life insurance company start-up phase. Based on the specificity of operation of small and medium-sized life insurance business, we focus on the following issues.
First, we should base on the development strategies of the company to consider the performance evaluation. The growth of life insurance companies in general go through three stages, the survival of entrepreneurship, brand management and a view innovation. Different stages of development determine the different business development strategies. Operation of Life insurance companies based on the law of large numbers, life insurance companies, in a sense is a natural "big companies." For the insurance company be still in the survival, to be large, be strong and achieve economies of scale is an important task. Considering the strategies, we should take into account the coordination between the need to expand the scale of business and operational efficiency, and reflected in evaluation indicators. Second, the study includes the introduction of embedded value evaluation methods according to maximize shareholder value business objectives. Life insurance companies compared with general business own its unique characteristics, the production of final profit is a long-term process, a lot of need 5-8 years to achieve. The small and medium-sized life insurance companies at the start-up , as the exhibition industry needs a large number of promotional expenses, training expenses, agent expenses. In the traditional accounting and billing conditions, it doesn’t include in the follow-up premium to profits, so there have been the strange phenomenon "the sooner the business development, The less profit" Therefore if we take profit, premium income as a major financial evaluation indicators,it will product the waste of capital,led to the short-term behavior of branch manager, and make evaluation of the performance indicators do not truly reflect the company's goal of maximizing shareholder value. In order to avoid this situation, I consider the indicator of the embedded value as an important indicator of performance evaluation. In this method when we start a new business, the profits immediately reflected in the embedded value, rather than postponed the recognition of profits until the end of the period. It is a longer-term perspective, a more objective evaluation of new business profitability and contribution to the value of the company based on the embedded value.
Third, pay attention to financial indicators and non-financial indicators combined. Traditional indicators of financial evaluation system has been short-sighted, the shortcomings of one-sidedness, which does not reflect the company value created by the motive. As for life insurance companies, its particularity is that, because of asymmetric information and highlight the issue of insurance products of the intangible characteristics of insurance products. For the consumer the choice of insurance products will have a certain amount of confusion. In addition to the demand for motive, the impact on the consumer behavior of the insured is the image of the insurance companies and services. This shows that the life insurance companies more rely on brands, customer relationships, technological innovation, business process excellence, talent to create wealth; one-sided financial indicators do not reflect the potential for development and trends of life insurance. For the small and medium-sized life insurance companies in the start-up phase, the Balanced Scorecard, which combines financial indicators and non-financial indicators, is a more scientific evaluation performance system. It ensures those companies make success in operation not only in the short term, also in long-term.
To solve those problems, we arrange the following in this article.
Part I: with an ordinary life insurance companies and large enterprises comparison, analysis the specificity in operation of small and medium-sized life insurance companies. On this basis, introduce current situation and lack of small and medium-sized life enterprise in performance evaluation, in order to lay the foundation for later writing.
Part II: on the basis of the analysis of the traditional indicators of the financial system, pointing out its flaws and direction of improvement: first, "adjustment", that is related to the financial improvements,included embedded the value of indicators; second, "supplementary", that is, the introduction of non - Financial indicators ,for the outstanding representatives of the BSC applications. And on this basis, introduced the BSC and the EV-related theory, and whether they suit for the Performance Evaluation of small and medium-sized life insurance company in start-up phase.
Part III: Introduce how to use the Balanced Scorecard to establish the performance evaluation system, including principle, hierarchy, and steps and so on. Though SWOT analysis for small and medium-sized life insurance company in start-up period, combined with its development strategy, drawing a map of the company's strategy to build its basic framework of Performance Evaluation.
Part IV: Introduce how to select indicators of the performance evaluation of the small and medium-sized life insurance companies in start-up phase of evaluate, including the selection of KPI closely linked to corporate development strategy; the method used to the determine the weight of indicators ,called AHP. And the use of the above methods, design the performance evaluation system in company level of small and medium-sized life insurance in start-up period
Finally, combination with the previous chapters, the conclusions are made in this article and analysis the shortcomings of this article.
In this paper, the main innovation in the following areas: first, pointed out the special operation of small and medium-sized life insurance in start-up period. And with practice, making it’s the choice of performance evaluation of more practical significance. Second, the indicators of embedded value were included the introduction of performance evaluation system of small and medium-sized life insurance start-ups, and combined with the approach of The Balanced Scorecard to build its index system, the more real, reliable and fully reflects the operation and value creation of small and medium-sized life insurance companies in the start-up period
引文
1.彼得.F.德鲁克《公司绩效测评》中国人民大学出版社1999年
3.卡普兰.诺顿《平衡计分卡》哈佛商学院出版社1996年
4.罗伯特.西蒙斯《战略实施中的绩效评估和控制系统》东北财经大学出版社2002年8月
5.万峰《寿险公司战略管理》中国金融出版社2006年
6.彭剑峰《以KPI为核心的绩效管理》中国人民大学出版社2003年
7.魏迎宁《寿险公司内含价值的理论与实践》经济管理出版社2005
8.张涛,文新三《企业绩效评价研究》,经济科学出版社,2002年
9.大卫.格拉斯曼、华彬:《EVA革命—以价值为核心的企业战略与财务、薪酬管理体系》,社会科学文献出版社,2003年2月
10.陈华敏非财务指标的绩效后果研究厦门大学博士论文
11.赵国杰,赵红梅平衡计分卡在保险公司中的应用河北工业大学学2004.3
12.安智宇,程金林基于平衡计分卡原理的绩效管理系统设计研究——以保险企业为例华东经济管理2005.6
13.谢志超,曾忠东中国保险公司经营绩效与股东价值创造能力研究江西财经大学学报2007.3
14.黄培伦泰康人寿运用平衡计分卡考核员工实践中国人力资源开发2003.10
15.骆新耕战略目标导向的绩效管理在保险企业的运用研究中南大学硕士论文2003
16.梁静我国保险公司的绩效评价——基于EVA综合计分卡的应用西南财经大学硕士论文2006
17.张胜利基于平衡计分卡的寿险公司绩效评价研究西南财经大学硕士论文2007
18.杨晓峰中国人寿保险公司采用平衡记分卡建立KPI体系研究吉林大学硕士论文2006
19和少波吴洪内含价值法在公司价值评估中的应用保险研究2005.7
20.陈亮人寿保险公司价值评估研究精算通讯2004第4卷第3期
21.吴定富建立内含价值评估体系促进人身保险业健康发展保险研究2005 .8
22.陈兵论寿险公司内含价值的评估:保险研究2001.3
23.陆健瑜用内含价值来衡量寿险公司的真实利润精算通讯2004.4第3期
24. Gilberto Castellani,Massimo De Felice,Franco Moriconi,Claudio Pacati, Embedded Value in Life Insurance http://www.econ-pol.unisi.it/didattica/imaav/EVLI.pdf
25.Luise H?lscher, Perham Harding and Gernot M. Becker ,Financing the Embedded Value of Life Insurance Portfolios, HfB– Working Paper Series
26.CFO Forum (2004a), European Embedded Value Principles.
27.Ramanadh Kasturi,Performance management in insurance corporation,Journal of Business Administration,spring 2006,vol.5 No.1
28. In N. Schitt & W. Borman (Eds), Personnel Selection in Organizations .New York: Jossey-Bass Boivin, D.W.1996. Using the balanced scorecard: Letters to the editor. Harvard Business Review.
29. Guidance Note for Calculating on Embedded Value ABI Dec. 2001
4彼得.F.德鲁克:《公司绩效测评》,中国人民大学出版社,1999年
5张涛,文新三:《企业绩效评价研究》,经济科学出版社,2002年
7保监会:《人身保险内含价值报告编制指引》2005.9
8 On the Calculation of Embedded Value Swiss Life Jan. 2006
29魏迎宁:《寿险公司内含价值的理论与实践》经济管理出版社2005
10 (美)大卫.格拉斯曼、华彬:《EVA革命—以价值为核心的企业战略与财务、薪酬管理体系》,社会科学文献出版社,2003年2月
14彭剑峰《人力资源管理概论》复旦大学出版社2003
15张胜利基于平衡计分卡的寿险公司绩效评价研究西南财经大学硕士论文2007
16李涛,张莉:《项目管理》中国人民大学出版社, 2005.
17 David Parameter: Key Performance Indicators:Developing, Implementing, and Using Winning KPIs
18 David Parameter: Key Performance Indicators:Developing, Implementing, and Using Winning KPIs
19严复海:《用层次分析法确定平衡计分卡中评价指标的权重》广东财经职业学院学报2006.1
20卢仿先周钊《内含价值法在寿险公司展业管理中的运用》保险职业学院学报2006. 3
21陆健瑜:用内含价值(EV)来衡量寿险公司的真实利润,精算通讯,第四卷第三期
3.卡普兰.诺顿《平衡计分卡》哈佛商学院出版社1996年
4.罗伯特.西蒙斯《战略实施中的绩效评估和控制系统》东北财经大学出版社2002年8月
5.万峰《寿险公司战略管理》中国金融出版社2006年
6.彭剑峰《以KPI为核心的绩效管理》中国人民大学出版社2003年
7.魏迎宁《寿险公司内含价值的理论与实践》经济管理出版社2005
8.张涛,文新三《企业绩效评价研究》,经济科学出版社,2002年
9.大卫.格拉斯曼、华彬:《EVA革命—以价值为核心的企业战略与财务、薪酬管理体系》,社会科学文献出版社,2003年2月
10.陈华敏非财务指标的绩效后果研究厦门大学博士论文
11.赵国杰,赵红梅平衡计分卡在保险公司中的应用河北工业大学学2004.3
12.安智宇,程金林基于平衡计分卡原理的绩效管理系统设计研究——以保险企业为例华东经济管理2005.6
13.谢志超,曾忠东中国保险公司经营绩效与股东价值创造能力研究江西财经大学学报2007.3
14.黄培伦泰康人寿运用平衡计分卡考核员工实践中国人力资源开发2003.10
15.骆新耕战略目标导向的绩效管理在保险企业的运用研究中南大学硕士论文2003
16.梁静我国保险公司的绩效评价——基于EVA综合计分卡的应用西南财经大学硕士论文2006
17.张胜利基于平衡计分卡的寿险公司绩效评价研究西南财经大学硕士论文2007
18.杨晓峰中国人寿保险公司采用平衡记分卡建立KPI体系研究吉林大学硕士论文2006
19和少波吴洪内含价值法在公司价值评估中的应用保险研究2005.7
20.陈亮人寿保险公司价值评估研究精算通讯2004第4卷第3期
21.吴定富建立内含价值评估体系促进人身保险业健康发展保险研究2005 .8
22.陈兵论寿险公司内含价值的评估:保险研究2001.3
23.陆健瑜用内含价值来衡量寿险公司的真实利润精算通讯2004.4第3期
24. Gilberto Castellani,Massimo De Felice,Franco Moriconi,Claudio Pacati, Embedded Value in Life Insurance http://www.econ-pol.unisi.it/didattica/imaav/EVLI.pdf
25.Luise H?lscher, Perham Harding and Gernot M. Becker ,Financing the Embedded Value of Life Insurance Portfolios, HfB– Working Paper Series
26.CFO Forum (2004a), European Embedded Value Principles.
27.Ramanadh Kasturi,Performance management in insurance corporation,Journal of Business Administration,spring 2006,vol.5 No.1
28. In N. Schitt & W. Borman (Eds), Personnel Selection in Organizations .New York: Jossey-Bass Boivin, D.W.1996. Using the balanced scorecard: Letters to the editor. Harvard Business Review.
29. Guidance Note for Calculating on Embedded Value ABI Dec. 2001
4彼得.F.德鲁克:《公司绩效测评》,中国人民大学出版社,1999年
5张涛,文新三:《企业绩效评价研究》,经济科学出版社,2002年
7保监会:《人身保险内含价值报告编制指引》2005.9
8 On the Calculation of Embedded Value Swiss Life Jan. 2006
29魏迎宁:《寿险公司内含价值的理论与实践》经济管理出版社2005
10 (美)大卫.格拉斯曼、华彬:《EVA革命—以价值为核心的企业战略与财务、薪酬管理体系》,社会科学文献出版社,2003年2月
14彭剑峰《人力资源管理概论》复旦大学出版社2003
15张胜利基于平衡计分卡的寿险公司绩效评价研究西南财经大学硕士论文2007
16李涛,张莉:《项目管理》中国人民大学出版社, 2005.
17 David Parameter: Key Performance Indicators:Developing, Implementing, and Using Winning KPIs
18 David Parameter: Key Performance Indicators:Developing, Implementing, and Using Winning KPIs
19严复海:《用层次分析法确定平衡计分卡中评价指标的权重》广东财经职业学院学报2006.1
20卢仿先周钊《内含价值法在寿险公司展业管理中的运用》保险职业学院学报2006. 3
21陆健瑜:用内含价值(EV)来衡量寿险公司的真实利润,精算通讯,第四卷第三期