EVA:构建中国保险公司经营管理新模式  

Constructing New Operation and Management Mode of Chinese Insurance Companies with EVA Method

作　　者：王攀[1] 

机构地区：[1]南开大学风险管理与保险学系,天津300071

出　　处：《华东经济管理》2005年第9期150-154,共5页East China Economic Management

摘　　要：伴随着我国保险业的快速发展,中国保险公司在经营管理中出现了以下问题:效益不高,创利却不创值;资本配置不尽合理;管理人员以及优秀代理人流动性大,凸现“委托———代理”问题。为此,中国保险公司应引入EVA(经济增加值)理念改善经营管理,以价值为核心,提高企业效益。基本方略为:以EVA指标取代利润指标,提高资源配置效率;按创造EVA的效率调整和优化业务结构,提高竞争力;引入EVA体系下业绩评价与激励体系,约束代理者短期行为。Chinese insurance industry has been greatly improved. But the operation and management of Chinese insurance companies have met with some problems： companies operate with low efficiency and profits are made while little increment in value is achieved; capital dispostion is imperfect; managers and excellent insurance agents change job with high frequency and “principal-agent” problem is very strict. Chinese insurance companies should bring EVA in the operation and management to improve efficiency and let value creation be the target. The means to cover these are： substitute profit index with EVA index to improve the efficiency of resource allocation; adjust and optimize configuration of business with EVA creation efficiency to improve competing power; evaluation and stimulation system under EVA can be introduced to restrict short-term behavior.

关 键 词：EVA 资本配置 提高效率 BSC 红利银行 

分 类 号：F406.71[经济管理—产业经济]