基于ERM的我国保险公司绩效评估实证分析  

ERM-Based Positivistic Analysis of Performance of Insurance Companies

作　　者：杨树东[1] 何建敏[1] 

机构地区：[1]东南大学经济管理学院,江苏南京210009

出　　处：《西安电子科技大学学报（社会科学版）》2009年第6期79-86,共8页Journal of Xidian University：Social Science Edition

基　　金：国家自然科学基金项目"流动性调整期望损失La-ES和最优变现策略"(707671025/G0115)

摘　　要：本文构建了基于全面风险管理理论的保险公司绩效评价指标体系,对2007年《中国保险年鉴》所选样本公司的数据进行了因子分析。研究发现风险管理因子在综合绩效评价中占很大的比重,揭示了在全球金融危机的背景下,将原来偏重财务实力评价指标体系转向基于全面风险管理的监管指标体系的重大意义,并讨论了实现途径和方法。Based on the enterprise risk management theory, this paper develops an index system to evaluate the performance of insurance companies, whereby the performance of sampled insurance companies is examined and compared by means of factor analysis method. The results show that the factor of risk management has significant effect on the performance of China insurance companies, and the fact is thus revealed that the index system of evaluation laid particular stress on finance should be changed to the comprehensive evaluation index system including risk management factor on the background of finance crisis. The way to carry out is discussed in detail.

关 键 词：全面风险管理 保险公司 绩效 因子分析 

分 类 号：F842[经济管理—保险]