導(dao)語：如何(he)才(cai)能寫好一篇(pian)保(bao)險公司(si)應收保(bao)費管理(li)(li)，這就需要搜集整理(li)(li)更(geng)多的資(zi)料和文獻，歡迎(ying)閱讀由公務員之(zhi)家(jia)整理(li)(li)的十篇(pian)范文，供你借鑒。

篇1

關鍵詞：財產保險公司應收保費管理

近年(nian)來(lai)，我國財產保險公(gong)司的(de)(de)(de)應收保費總量(liang)不斷增加(jia)(jia)，其表(biao)面(mian)上表(biao)現(xian)為保險責(ze)任與(yu)交費的(de)(de)(de)時間(jian)差(cha)，背面(mian)則在于(yu)保險公(gong)司的(de)(de)(de)財務管理(li)中的(de)(de)(de)一(yi)系(xi)列問(wen)題。加(jia)(jia)強應收保費的(de)(de)(de)管理(li)，對防范風險、提高公(gong)司競爭力有重要意義。

一、我(wo)國財產保險公司應收保費的現狀

應收(shou)(shou)(shou)保(bao)費是指保(bao)險(xian)合(he)同已經生效、符合(he)保(bao)費收(shou)(shou)(shou)入(ru)(ru)確認條件但尚未(wei)收(shou)(shou)(shou)到資金的(de)保(bao)費，待以后收(shou)(shou)(shou)到保(bao)戶交納的(de)保(bao)費時(shi)(shi)，沖減應收(shou)(shou)(shou)保(bao)費。投保(bao)人(ren)將風險(xian)轉(zhuan)嫁給(gei)保(bao)險(xian)公司，應收(shou)(shou)(shou)保(bao)費要對(dui)應相應保(bao)險(xian)單承保(bao)的(de)風險(xian)責(ze)任。一(yi)般企(qi)業在取得收(shou)(shou)(shou)入(ru)(ru)的(de)成(cheng)本(ben)(ben)是已經發生、可準(zhun)確計量的(de)，確認收(shou)(shou)(shou)入(ru)(ru)的(de)同時(shi)(shi)可確定盈利；而由于保(bao)險(xian)成(cheng)本(ben)(ben)的(de)事后確定性，取得保(bao)費收(shou)(shou)(shou)入(ru)(ru)的(de)成(cheng)本(ben)(ben)是對(dui)未(wei)來的(de)一(yi)種估計，不(bu)能準(zhun)確預(yu)計和計量。這與會(hui)計上(shang)的(de)應收(shou)(shou)(shou)賬(zhang)款(kuan)(kuan)所對(dui)應的(de)已完(wan)成(cheng)事項有(you)本(ben)(ben)質的(de)差異。在保(bao)險(xian)期限(xian)沒有(you)結束前，應收(shou)(shou)(shou)保(bao)費不(bu)能按(an)照簡單的(de)應收(shou)(shou)(shou)款(kuan)(kuan)項處理。

從性質(zhi)上看，應(ying)收(shou)保(bao)(bao)(bao)(bao)費是保(bao)(bao)(bao)(bao)險(xian)(xian)企業對投保(bao)(bao)(bao)(bao)人(ren)的(de)(de)一種債權(quan)，表現為保(bao)(bao)(bao)(bao)險(xian)(xian)責(ze)(ze)任(ren)(ren)與交費的(de)(de)時間(jian)(jian)差(cha)。但是部(bu)分財(cai)(cai)產保(bao)(bao)(bao)(bao)險(xian)(xian)公司利用應(ying)收(shou)保(bao)(bao)(bao)(bao)費賬戶(hu)進行相關(guan)財(cai)(cai)務處理，以達(da)到逃避和謀(mou)利的(de)(de)目的(de)(de)。另外，由于(yu)人(ren)身保(bao)(bao)(bao)(bao)險(xian)(xian)合(he)同生(sheng)效需要合(he)同成立與繳納(na)保(bao)(bao)(bao)(bao)險(xian)(xian)費兩(liang)個條(tiao)件(jian)，而財(cai)(cai)產保(bao)(bao)(bao)(bao)險(xian)(xian)合(he)同的(de)(de)生(sheng)效不需繳納(na)保(bao)(bao)(bao)(bao)險(xian)(xian)費。只(zhi)要保(bao)(bao)(bao)(bao)險(xian)(xian)合(he)同成立，約定了保(bao)(bao)(bao)(bao)險(xian)(xian)責(ze)(ze)任(ren)(ren)起訖時間(jian)(jian)即生(sheng)效。因此，應(ying)收(shou)保(bao)(bao)(bao)(bao)費比(bi)較(jiao)嚴重的(de)(de)主要是財(cai)(cai)產保(bao)(bao)(bao)(bao)險(xian)(xian)公司。目前(qian)，關(guan)于(yu)應(ying)收(shou)保(bao)(bao)(bao)(bao)費在保(bao)(bao)(bao)(bao)費收(shou)入中的(de)(de)理想比(bi)重一般認為在3%-5%。人(ren)保(bao)(bao)(bao)(bao)系統把(ba)應(ying)收(shou)保(bao)(bao)(bao)(bao)費比(bi)率定為5%，而保(bao)(bao)(bao)(bao)監會(hui)下達(da)給財(cai)(cai)產保(bao)(bao)(bao)(bao)險(xian)(xian)公司應(ying)收(shou)保(bao)(bao)(bao)(bao)費比(bi)率的(de)(de)底線定為8%。

實(shi)事上，我國財產(chan)(chan)(chan)保(bao)(bao)險(xian)公(gong)(gong)司(si)(si)(si)應收保(bao)(bao)費(fei)比(bi)率(lv)(lv)過高(gao)且各(ge)財產(chan)(chan)(chan)保(bao)(bao)險(xian)公(gong)(gong)司(si)(si)(si)之間不平(ping)衡。中(zhong)國人保(bao)(bao)、平(ping)安(an)(an)保(bao)(bao)險(xian)、太(tai)平(ping)洋(yang)保(bao)(bao)險(xian)等(deng)公(gong)(gong)司(si)(si)(si)低于認可標(biao)準8%。但中(zhong)國人保(bao)(bao)是從原來(lai)的(de)(de)(de)中(zhong)國人民(min)保(bao)(bao)險(xian)公(gong)(gong)司(si)(si)(si)分立而(er)來(lai)的(de)(de)(de)，而(er)一般(ban)公(gong)(gong)司(si)(si)(si)分立時，會對其歷史(shi)上的(de)(de)(de)財務包(bao)袱進行處理(li)。平(ping)安(an)(an)保(bao)(bao)險(xian)和太(tai)平(ping)洋(yang)保(bao)(bao)險(xian)的(de)(de)(de)數據是以集(ji)團公(gong)(gong)司(si)(si)(si)為基準的(de)(de)(de)，因壽險(xian)公(gong)(gong)司(si)(si)(si)的(de)(de)(de)應收保(bao)(bao)費(fei)比(bi)率(lv)(lv)低于財產(chan)(chan)(chan)保(bao)(bao)險(xian)公(gong)(gong)司(si)(si)(si)，比(bi)率(lv)(lv)可能會被稀釋。比(bi)率(lv)(lv)遠(yuan)高(gao)于8%的(de)(de)(de)有中(zhong)華(hua)聯合、香港民(min)安(an)(an)、東京海上火災(zai)保(bao)(bao)險(xian)等(deng)。華(hua)泰、天安(an)(an)等(deng)公(gong)(gong)司(si)(si)(si)的(de)(de)(de)指標(biao)與8%較為接近。總(zong)體上看，幾家大的(de)(de)(de)財產(chan)(chan)(chan)保(bao)(bao)險(xian)公(gong)(gong)司(si)(si)(si)的(de)(de)(de)指標(biao)要遠(yuan)低于中(zhong)小財產(chan)(chan)(chan)保(bao)(bao)險(xian)公(gong)(gong)司(si)(si)(si)的(de)(de)(de)同(tong)項(xiang)指標(biao)，這(zhe)反映(ying)出較為規(gui)范的(de)(de)(de)內(nei)控(kong)管理(li)。

從縱向(xiang)看，多(duo)數(shu)財產(chan)保(bao)(bao)險(xian)公司各(ge)個年(nian)(nian)份的比(bi)(bi)率(lv)(lv)有較(jiao)大的波(bo)動性。以(yi)平(ping)(ping)安保(bao)(bao)險(xian)為例，從1990年(nian)(nian)到(dao)1995年(nian)(nian)，應收保(bao)(bao)費比(bi)(bi)率(lv)(lv)較(jiao)高，接近或高于(yu)9%，1994年(nian)(nian)甚至(zhi)達到(dao)15.4%；而(er)從1996年(nian)(nian)到(dao)2000年(nian)(nian)應收保(bao)(bao)費比(bi)(bi)率(lv)(lv)迅速(su)下(xia)降(jiang)到(dao)3%以(yi)下(xia)，2002年(nian)(nian)甚至(zhi)只有0.90%；而(er)在2003年(nian)(nian)該比(bi)(bi)率(lv)(lv)又(you)有反彈趨勢(shi)，達到(dao)6.21%。比(bi)(bi)率(lv)(lv)的不穩定(ding)性可能與(yu)經濟環境(jing)及控制管理水平(ping)(ping)等(deng)因素有關。

應(ying)(ying)收(shou)(shou)保(bao)費(fei)(fei)的險種分(fen)布(bu)較集中，主(zhu)要在機車(che)險、企財產保(bao)險、貨(huo)運險等傳統險種上。由于國家規定交強險須先交保(bao)費(fei)(fei)再出(chu)單，一(yi)般不會出(chu)現(xian)應(ying)(ying)收(shou)(shou)保(bao)費(fei)(fei)，而車(che)險中的商業險應(ying)(ying)收(shou)(shou)保(bao)費(fei)(fei)的比例就較高。另外，應(ying)(ying)收(shou)(shou)保(bao)費(fei)(fei)還(huan)呈現(xian)出(chu)季節性(xing)分(fen)布(bu)特點，往往年(nian)中比率高于年(nian)末，這與應(ying)(ying)收(shou)(shou)保(bao)費(fei)(fei)產生的時段及年(nian)終(zhong)的大(da)力清繳有(you)關。

二、應收保(bao)費(fei)的產生

我國財(cai)產保(bao)(bao)險業近年(nian)均保(bao)(bao)持(chi)兩位數以上的(de)(de)(de)(de)增(zeng)長率(lv)，2007年(nian)財(cai)產保(bao)(bao)險業保(bao)(bao)費收(shou)入更是達到了1997.73億元(yuan)人民幣，逼近2000億元(yuan)大關。保(bao)(bao)險收(shou)入的(de)(de)(de)(de)增(zeng)加帶動(dong)了應收(shou)保(bao)(bao)費的(de)(de)(de)(de)增(zeng)加。就應收(shou)保(bao)(bao)費的(de)(de)(de)(de)會計意義(yi)，可(ke)按產生(sheng)的(de)(de)(de)(de)原因將(jiang)其分為正(zheng)常(chang)的(de)(de)(de)(de)應收(shou)保(bao)(bao)費和不正(zheng)常(chang)的(de)(de)(de)(de)應收(shou)保(bao)(bao)費。

1、正常的應收(shou)保費

（1）信用政策形成(cheng)的應(ying)收(shou)保(bao)(bao)(bao)(bao)費(fei)(fei)。由于展業(ye)和(he)市場競(jing)爭的需要，財產(chan)(chan)保(bao)(bao)(bao)(bao)險(xian)公(gong)司針對一(yi)些大客(ke)戶簽發的機車險(xian)、企業(ye)財產(chan)(chan)保(bao)(bao)(bao)(bao)險(xian)、貨運險(xian)的大額保(bao)(bao)(bao)(bao)單或招投(tou)標業(ye)務，會在保(bao)(bao)(bao)(bao)險(xian)費(fei)(fei)率和(he)保(bao)(bao)(bao)(bao)險(xian)交納期限上給(gei)予優惠(hui)，從而形成(cheng)部(bu)分應(ying)收(shou)保(bao)(bao)(bao)(bao)費(fei)(fei)。

（2）正(zheng)常(chang)的流(liu)轉(zhuan)(zhuan)過(guo)(guo)程(cheng)中(zhong)形成的應(ying)收(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)。保(bao)(bao)(bao)費(fei)(fei)在正(zheng)常(chang)的流(liu)轉(zhuan)(zhuan)過(guo)(guo)程(cheng)中(zhong)，由(you)(you)于出單(dan)與結(jie)(jie)算(suan)之(zhi)間的時間差以(yi)及(ji)保(bao)(bao)(bao)單(dan)在流(liu)轉(zhuan)(zhuan)過(guo)(guo)程(cheng)中(zhong)的正(zheng)常(chang)失誤如(ru)網點(dian)保(bao)(bao)(bao)費(fei)(fei)結(jie)(jie)算(suan)滯后，也(ye)會形成應(ying)收(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)。有些保(bao)(bao)(bao)險(xian)(xian)業務(wu)如(ru)個人(ren)住房(fang)按揭險(xian)(xian)、貨運(yun)險(xian)(xian)、航運(yun)險(xian)(xian)等業務(wu)是(shi)通(tong)(tong)過(guo)(guo)銀行(xing)、郵政(zheng)及(ji)交通(tong)(tong)運(yun)輸部門(men)等中(zhong)介(jie)網點(dian)代辦代收(shou)(shou)的，而財險(xian)(xian)公司與中(zhong)介(jie)的結(jie)(jie)算(suan)慣例通(tong)(tong)常(chang)是(shi)月結(jie)(jie)或季(ji)結(jie)(jie)。保(bao)(bao)(bao)險(xian)(xian)中(zhong)介(jie)的介(jie)入增加了保(bao)(bao)(bao)費(fei)(fei)從投保(bao)(bao)(bao)人(ren)到保(bao)(bao)(bao)險(xian)(xian)人(ren)的環節，減緩了資(zi)金流(liu)通(tong)(tong)速度，導致保(bao)(bao)(bao)費(fei)(fei)結(jie)(jie)算(suan)期限(xian)較長從而產生(sheng)(sheng)應(ying)收(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)。另外，一(yi)些不能(neng)在業務(wu)處理系(xi)統直接出單(dan)的保(bao)(bao)(bao)險(xian)(xian)業務(wu)，如(ru)某些業務(wu)、定(ding)額(e)保(bao)(bao)(bao)險(xian)(xian)，要(yao)進行(xing)手工補錄，由(you)(you)于補錄時間緊、工作量(liang)大等原因(yin)補錄數據不到位，未能(neng)及(ji)時進行(xing)收(shou)(shou)付保(bao)(bao)(bao)費(fei)(fei)的結(jie)(jie)轉(zhuan)(zhuan)確認，也(ye)會產生(sheng)(sheng)應(ying)收(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)。

（3）系(xi)統處理方式和操(cao)作失(shi)誤產生(sheng)的(de)應收(shou)保(bao)費。由于財(cai)(cai)(cai)產保(bao)險(xian)公(gong)司的(de)業務(wu)系(xi)統與財(cai)(cai)(cai)務(wu)系(xi)統已經實現了無(wu)縫對接，業務(wu)系(xi)統中每(mei)錄(lu)入(ru)(ru)一張(zhang)保(bao)單，財(cai)(cai)(cai)務(wu)系(xi)統就會自動確認保(bao)費收(shou)入(ru)(ru)。在實際操(cao)作過程中，錄(lu)單操(cao)作失(shi)誤（錄(lu)入(ru)(ru)的(de)信息不能隨便刪除(chu)）及復(fu)核把關不嚴，導致同一張(zhang)保(bao)單重復(fu)錄(lu)入(ru)(ru)，財(cai)(cai)(cai)務(wu)系(xi)統相應進行多(duo)次確認，從(cong)而虛增一部分應收(shou)保(bao)費。

2、非正常的應收保費

財產(chan)保險公(gong)司的應收保費中(zhong)相當部分(fen)是不(bu)正常(chang)的，根據其(qi)產(chan)生的原(yuan)因可以分(fen)為以下幾類。

（1）惡意拖(tuo)欠(qian)行(xing)為產(chan)生(sheng)的應收保(bao)費(fei)(fei)(fei)。部分投(tou)保(bao)人以各(ge)種借口比如(ru)經營狀況不(bu)佳、資金周轉困(kun)難惡意拖(tuo)欠(qian)保(bao)費(fei)(fei)(fei)。有些人出(chu)于提高(gao)傭金、甚至侵吞保(bao)費(fei)(fei)(fei)的目(mu)的，進行(xing)隱瞞欺(qi)騙，不(bu)按時向(xiang)保(bao)險公司劃轉保(bao)費(fei)(fei)(fei)。因拖(tuo)欠(qian)而形(xing)成的應收保(bao)費(fei)(fei)(fei)，壞賬率往往較高(gao)。而在(zai)清收過(guo)程中財(cai)產(chan)保(bao)險公司又畏(wei)懼訴訟成本，一般不(bu)通過(guo)法律(lv)途徑加以解決，進一步縱容了(le)投(tou)保(bao)人和人的拖(tuo)欠(qian)行(xing)為。

（2）保(bao)(bao)險公司的(de)(de)違規造假(jia)行為(wei)(wei)形(xing)成(cheng)應(ying)收(shou)(shou)(shou)保(bao)(bao)費(fei)。由于各保(bao)(bao)險公司的(de)(de)產(chan)(chan)品(pin)費(fei)率和支(zhi)付(fu)給人(ren)手(shou)續(xu)費(fei)的(de)(de)最(zui)高限額(e)均由保(bao)(bao)監(jian)會審批(pi)，部分(fen)財產(chan)(chan)保(bao)(bao)險公司為(wei)(wei)了(le)擴大銷售(shou)額(e)，承諾給予保(bao)(bao)費(fei)回(hui)扣或變(bian)相降低費(fei)率，即“暗(an)返”。利用虛掛(gua)應(ying)收(shou)(shou)(shou)保(bao)(bao)費(fei)的(de)(de)方式支(zhi)付(fu)給人(ren)法(fa)律(lv)規定(ding)以(yi)外的(de)(de)高額(e)手(shou)續(xu)費(fei)，這(zhe)部分(fen)多支(zhi)付(fu)的(de)(de)手(shou)續(xu)費(fei)以(yi)應(ying)收(shou)(shou)(shou)保(bao)(bao)費(fei)的(de)(de)形(xing)式存在，實(shi)際上(shang)卻不能收(shou)(shou)(shou)回(hui)，徹(che)底成(cheng)為(wei)(wei)了(le)壞賬(zhang)。另一(yi)方面，保(bao)(bao)險機(ji)構(gou)索要高額(e)手(shou)續(xu)費(fei)，為(wei)(wei)躲避監(jian)管機(ji)構(gou)的(de)(de)檢(jian)查，在會計上(shang)以(yi)掛(gua)應(ying)收(shou)(shou)(shou)保(bao)(bao)費(fei)的(de)(de)形(xing)式對支(zhi)付(fu)的(de)(de)費(fei)用進行處理(li)，但(dan)實(shi)際上(shang)已無法(fa)收(shou)(shou)(shou)回(hui)；還有一(yi)些(xie)保(bao)(bao)險公司通(tong)過出具(ju)批(pi)單反向沖減保(bao)(bao)費(fei)收(shou)(shou)(shou)入，達到“暗(an)返”的(de)(de)目(mu)的(de)(de)。基層保(bao)(bao)險機(ji)構(gou)為(wei)(wei)完成(cheng)上(shang)級(ji)規定(ding)的(de)(de)指標任務，達到多提費(fei)用的(de)(de)目(mu)的(de)(de)，通(tong)過“應(ying)收(shou)(shou)(shou)保(bao)(bao)費(fei)”賬(zhang)戶進行造假(jia)。以(yi)上(shang)情況產(chan)(chan)生的(de)(de)應(ying)收(shou)(shou)(shou)保(bao)(bao)費(fei)通(tong)常被稱為(wei)(wei)“虛應(ying)收(shou)(shou)(shou)”。這(zhe)也是(shi)監(jian)管部門對應(ying)收(shou)(shou)(shou)保(bao)(bao)費(fei)監(jian)管的(de)(de)重(zhong)點部分(fen)。

（3）營銷人(ren)員變動導(dao)致(zhi)的應收保(bao)費。保(bao)險營銷人(ren)員的流(liu)動非常頻繁(fan)，部分財產保(bao)險公(gong)司(si)對業務員缺乏有效的管理。一旦營銷人(ren)員變動，就有可能留(liu)下一部分保(bao)單因客戶(hu)資料(liao)遺失而無法收款。

三、不良應收保費(fei)的(de)影(ying)響

應收(shou)保(bao)費的(de)數量太多，甚(shen)至發生很多不正常的(de)應收(shou)保(bao)費時(shi)，會對財產保(bao)險公司造成不良影響。

1、降低會計信息真實(shi)性

一方(fang)面(mian)，應收(shou)(shou)保(bao)(bao)費長期掛賬(zhang)，虛(xu)增了保(bao)(bao)費收(shou)(shou)入；另一方(fang)面(mian)，由于業務系統(tong)的(de)設(she)置，部分財(cai)(cai)(cai)產保(bao)(bao)險(xian)(xian)公司由于應付未付的(de)批減保(bao)(bao)費會存在一部分負數(shu)的(de)應收(shou)(shou)保(bao)(bao)費。這實(shi)(shi)際上是(shi)財(cai)(cai)(cai)產保(bao)(bao)險(xian)(xian)公司的(de)一項債(zhai)務，而正數(shu)的(de)應收(shou)(shou)保(bao)(bao)費是(shi)一項債(zhai)權(quan)，兩者對應的(de)債(zhai)權(quan)人和債(zhai)務人通(tong)常不(bu)是(shi)同一人，不(bu)能直接(jie)抵減。如財(cai)(cai)(cai)產保(bao)(bao)險(xian)(xian)公司直接(jie)沖減正數(shu)的(de)應收(shou)(shou)保(bao)(bao)費，會降低應收(shou)(shou)保(bao)(bao)費數(shu)據的(de)真實(shi)(shi)性。

2、加大了企業(ye)的財務風(feng)險

第(di)(di)一，它直接(jie)造成(cheng)了(le)(le)現(xian)(xian)金(jin)(jin)流(liu)的(de)(de)(de)(de)減少。應(ying)收(shou)(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)占(zhan)用了(le)(le)保(bao)(bao)(bao)(bao)(bao)險(xian)公司(si)(si)(si)正常(chang)的(de)(de)(de)(de)現(xian)(xian)金(jin)(jin)流(liu)，公司(si)(si)(si)可能(neng)因現(xian)(xian)金(jin)(jin)周轉困難(nan)而出現(xian)(xian)支付(fu)危機。另外應(ying)收(shou)(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)缺乏流(liu)動性和收(shou)(shou)(shou)(shou)益性，直接(jie)影響了(le)(le)保(bao)(bao)(bao)(bao)(bao)險(xian)公司(si)(si)(si)的(de)(de)(de)(de)資(zi)(zi)產質量(liang)。第(di)(di)二(er)，加大(da)了(le)(le)企(qi)業(ye)償付(fu)風(feng)險(xian)，不利(li)于正常(chang)的(de)(de)(de)(de)賠(pei)(pei)付(fu)。對(dui)(dui)于已生效但尚未收(shou)(shou)(shou)(shou)到(dao)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)的(de)(de)(de)(de)財產保(bao)(bao)(bao)(bao)(bao)險(xian)保(bao)(bao)(bao)(bao)(bao)單，一旦出險(xian)，保(bao)(bao)(bao)(bao)(bao)險(xian)人就需(xu)承(cheng)擔(dan)響應(ying)的(de)(de)(de)(de)賠(pei)(pei)付(fu)責任，而應(ying)收(shou)(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)造成(cheng)的(de)(de)(de)(de)大(da)量(liang)未收(shou)(shou)(shou)(shou)回的(de)(de)(de)(de)資(zi)(zi)金(jin)(jin)則給正常(chang)賠(pei)(pei)付(fu)增(zeng)加了(le)(le)壓力(li)(li)。第(di)(di)三，保(bao)(bao)(bao)(bao)(bao)監會的(de)(de)(de)(de)《保(bao)(bao)(bao)(bao)(bao)險(xian)公司(si)(si)(si)償付(fu)能(neng)力(li)(li)額度及監管指(zhi)標管理規定(ding)》對(dui)(dui)保(bao)(bao)(bao)(bao)(bao)險(xian)公司(si)(si)(si)的(de)(de)(de)(de)償付(fu)能(neng)力(li)(li)有著嚴格的(de)(de)(de)(de)規定(ding)，大(da)量(liang)的(de)(de)(de)(de)應(ying)收(shou)(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)直接(jie)影響公司(si)(si)(si)的(de)(de)(de)(de)償付(fu)能(neng)力(li)(li)。再次(ci)，應(ying)收(shou)(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)作為收(shou)(shou)(shou)(shou)入雖未收(shou)(shou)(shou)(shou)到(dao)款(kuan)(kuan)項(xiang)，但保(bao)(bao)(bao)(bao)(bao)險(xian)公司(si)(si)(si)須據(ju)此預繳(jiao)營業(ye)稅(shui)和所得稅(shui)，增(zeng)加了(le)(le)經費(fei)(fei)(fei)(fei)負擔(dan)。第(di)(di)四(si)，無論(lun)是(shi)否收(shou)(shou)(shou)(shou)到(dao)款(kuan)(kuan)項(xiang)均要進行(xing)分(fen)保(bao)(bao)(bao)(bao)(bao)（再保(bao)(bao)(bao)(bao)(bao)險(xian)），又增(zeng)加了(le)(le)保(bao)(bao)(bao)(bao)(bao)險(xian)公司(si)(si)(si)的(de)(de)(de)(de)分(fen)保(bao)(bao)(bao)(bao)(bao)成(cheng)本。第(di)(di)五(wu)，應(ying)收(shou)(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)易誘發(fa)經濟犯罪。應(ying)收(shou)(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)的(de)(de)(de)(de)長期大(da)量(liang)存在(zai)，有可能(neng)給不法分(fen)子(zi)貪污挪用、弄虛(xu)作假提供了(le)(le)可乘之機，如已經收(shou)(shou)(shou)(shou)到(dao)資(zi)(zi)金(jin)(jin)而不入賬(zhang)，或未繳(jiao)費(fei)(fei)(fei)(fei)出險(xian)時，用賠(pei)(pei)款(kuan)(kuan)沖抵應(ying)收(shou)(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)。

四、針對不良應收保(bao)費(fei)所采取的對策

由于過(guo)多(duo)的應收(shou)保(bao)費(fei)給(gei)財產(chan)保(bao)險公司(si)造成不良影響，為了(le)防范經營風險，提(ti)高企業的競爭力，應從以下幾個方面(mian)入手加強應收(shou)保(bao)費(fei)的管理。

1、加大保險宣傳(chuan)力度和提(ti)高(gao)誠信(xin)的投入

部分客戶片面認(ren)為投了保就有保障，繳費的(de)時(shi)間不是決定因(yin)素(su)。對此保險公(gong)司(si)要(yao)加大宣傳(chuan)，鼓勵主動繳費，消(xiao)除產(chan)生應(ying)收保費的(de)客戶因(yin)素(su)。另外(wai)，樹(shu)立(li)全員防范經(jing)營風險的(de)意識，實(shi)現穩健(jian)經(jing)營、風險可控的(de)發展。

2、根據投保業務的質量進(jin)行(xing)有選(xuan)擇的承(cheng)保

在擴大市場份額和業務規模的(de)同時還要(yao)考慮成本效(xiao)益原則。首先(xian)，保(bao)險(xian)公(gong)司要(yao)在收入和費用、規模與(yu)效(xiao)益之間找(zhao)到(dao)一個(ge)平衡點。其次(ci)培養業務員對企業的(de)責任感。按照保(bao)戶信譽程(cheng)度、償債能力(li)、當前財(cai)務狀況和實際支付保(bao)費的(de)能力(li)制定信用政策，降低(di)應(ying)收保(bao)費產生的(de)可(ke)能性，從(cong)而確(que)保(bao)保(bao)費的(de)實收率。

3、充分利用(yong)特別約定(ding)

利用特(te)別(bie)約定可以(yi)有效(xiao)(xiao)提高應(ying)收保(bao)費的實收率。比如，在特(te)別(bie)約定中增加(jia)保(bao)單生效(xiao)(xiao)或失效(xiao)(xiao)的條件，以(yi)減(jian)少(shao)(shao)在不能(neng)按規定時間收取(qu)保(bao)費時的保(bao)險責任(ren)；在特(te)別(bie)約定中增加(jia)繳費時間，以(yi)及(ji)未繳費合同失效(xiao)(xiao)條款，以(yi)減(jian)少(shao)(shao)保(bao)險責任(ren)，促進保(bao)費的及(ji)時回收。

4、建(jian)立科學的(de)回收管(guan)理機制

應(ying)(ying)收(shou)(shou)保費(fei)(fei)發生后，保險公(gong)司(si)應(ying)(ying)采取各種措施(shi)，盡量爭(zheng)取按(an)期收(shou)(shou)回保費(fei)(fei)。有效的措施(shi)包括對回收(shou)(shou)情況的監督、提取壞賬(zhang)準備和(he)(he)制定適當的收(shou)(shou)賬(zhang)政策(ce)。在制定收(shou)(shou)賬(zhang)政策(ce)時，要(yao)以應(ying)(ying)收(shou)(shou)保費(fei)(fei)總成(cheng)本最(zui)小(xiao)化為原則，在收(shou)(shou)賬(zhang)費(fei)(fei)用(yong)和(he)(he)所(suo)減少(shao)壞賬(zhang)損(sun)失之間做(zuo)出權衡(heng)。

5、完(wan)善公(gong)司內部控制體系

通過開展(zhan)應收(shou)保費(fei)(fei)的審計調查工(gong)作(zuo)，摸清應收(shou)保費(fei)(fei)的底線，了解其(qi)管理(li)現狀(zhuang)。保險公司各部門之間要積極配合，以(yi)公司利(li)益為重，加強(qiang)風(feng)險管控，有力推動應收(shou)保費(fei)(fei)的管理(li)工(gong)作(zuo)。

通過上述措施的(de)(de)(de)結合使用(yong)，可以有效降低不(bu)良保費的(de)(de)(de)比(bi)重(zhong)，將(jiang)其保持在合理的(de)(de)(de)范圍內，這(zhe)對我國(guo)財產保險(xian)企業(ye)的(de)(de)(de)健康發展以及進一(yi)步提(ti)高其自身的(de)(de)(de)競爭力(li)有著重(zhong)要的(de)(de)(de)現實意(yi)義(yi)。

【參考文獻】

[1]姜星明：財(cai)產保險公司應收(shou)保費有關問題的探討(tao)[J].金融會計，2004（11）.

[2]丁少(shao)群、梁新潮：我國保費收入核算存在的問題與改革建議[J].會計研(yan)究，2005（10）.

 [3]鄔潤龍：應收保(bao)費認可標準(zhun)初探[J].上海保(bao)險，2005（4）.

篇2

 

關(guan)鍵詞：財(cai)險(xian)公(gong)司　應(ying)收保費 

1.應收保費(fei)存在的(de)原因 

會計核算(suan)上應(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)是指保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)合同(tong)(tong)已經生效、符合保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)收(shou)(shou)(shou)人確(que)(que)認條件(jian)但尚未收(shou)(shou)(shou)到(dao)資金(jin)(jin)的保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)。根據《金(jin)(jin)融企(qi)業會計制度》規定，保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)收(shou)(shou)(shou)入應(ying)在滿足以(yi)(yi)下條件(jian)時(shi)確(que)(que)認：①保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)合同(tong)(tong)成立并承擔相(xiang)應(ying)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)責任；②與(yu)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)合同(tong)(tong)相(xiang)關(guan)的經濟利益能夠(gou)流人；③與(yu)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)合同(tong)(tong)相(xiang)關(guan)的收(shou)(shou)(shou)人和成本能夠(gou)可(ke)靠(kao)地(di)計量。按照以(yi)(yi)上條件(jian)確(que)(que)認保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)收(shou)(shou)(shou)人時(shi)，對尚未收(shou)(shou)(shou)到(dao)的保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)，應(ying)按當期應(ying)收(shou)(shou)(shou)金(jin)(jin)額確(que)(que)認應(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)。待以(yi)(yi)后收(shou)(shou)(shou)到(dao)保(bao)(bao)(bao)(bao)(bao)戶(hu)交納的保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)時(shi)，沖減應(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)。從(cong)表面上看，保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)公司應(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)的存在是由于采(cai)用權責發(fa)生制原(yuan)則進(jin)行會計核算(suan)造成的，但應(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)大量存在真(zhen)正的原(yuan)因主(zhu)要來自(zi)以(yi)(yi)下幾個方面： 

1.1投保人或投保企業(ye)方面的原(yuan)因 

由于投保(bao)(bao)(bao)人或(huo)投保(bao)(bao)(bao)企業(ye)方面的原因致使保(bao)(bao)(bao)險公司應收(shou)保(bao)(bao)(bao)費呆(dai)滯在會計(ji)賬上的情況有兩種： 

(1)投保(bao)人或投保(bao)企業(ye)(ye)財務(wu)(wu)狀況惡化，無力(li)按期(qi)交(jiao)納保(bao)費(fei)。財險(xian)(xian)公司(si)(si)業(ye)(ye)務(wu)(wu)來源目前主要(yao)是(shi)企業(ye)(ye)，企業(ye)(ye)通(tong)常(chang)出于(yu)財務(wu)(wu)安排，會(hui)與保(bao)險(xian)(xian)公司(si)(si)簽訂分(fen)期(qi)交(jiao)納保(bao)費(fei)的保(bao)險(xian)(xian)合(he)同。保(bao)險(xian)(xian)公司(si)(si)為了保(bao)住保(bao)源，鞏固陣地，也常(chang)采(cai)取先承擔(dan)保(bao)險(xian)(xian)責(ze)任(ren)，再(zai)限期(qi)收(shou)費(fei)的辦法進行(xing)承保(bao)。一旦客戶財務(wu)(wu)狀況惡化，資(zi)金周轉(zhuan)困難，將會(hui)形成逾(yu)期(qi)呆滯(zhi)應收(shou)保(bao)費(fei)。 

(2)少(shao)數投保(bao)(bao)人(ren)或投保(bao)(bao)企業利用保(bao)(bao)險(xian)(xian)公(gong)司(si)管理上的(de)漏洞，有意識地以(yi)各種借口拖(tuo)欠保(bao)(bao)費或不交(jiao)清保(bao)(bao)費。若保(bao)(bao)險(xian)(xian)期(qi)(qi)內出(chu)了險(xian)(xian)，則以(yi)賠款抵交(jiao)保(bao)(bao)費，若不出(chu)險(xian)(xian)，就一直(zhi)拖(tuo)下去，如果保(bao)(bao)險(xian)(xian)公(gong)司(si)對應收保(bao)(bao)費缺乏嚴格(ge)的(de)管理制度和有效(xiao)的(de)催(cui)收辦(ban)法，這些應收保(bao)(bao)費將(jiang)成為難以(yi)催(cui)收的(de)逾(yu)期(qi)(qi)應收保(bao)(bao)費。 

1.2保險公司自身的原因 

保險公司自身管理(li)工(gong)作的(de)不到位，是致使應收保費大量存(cun)在的(de)主(zhu)要原因(yin)。表現在以下幾個方面： 

(1)業(ye)(ye)績(ji)考(kao)(kao)核(he)指標不合(he)理，過(guo)分(fen)注重(zhong)(zhong)保(bao)(bao)費(fei)(fei)(fei)規模。保(bao)(bao)險公司在業(ye)(ye)務發展過(guo)程中，對規模與(yu)效益的(de)認識存(cun)在偏差，過(guo)分(fen)注重(zhong)(zhong)保(bao)(bao)費(fei)(fei)(fei)規模，在平(ping)時的(de)核(he)算上，對應收(shou)保(bao)(bao)費(fei)(fei)(fei)控制(zhi)不嚴(yan)，考(kao)(kao)核(he)時未將(jiang)因應收(shou)保(bao)(bao)費(fei)(fei)(fei)而增加的(de)保(bao)(bao)費(fei)(fei)(fei)收(shou)人剔除，或者僅(jin)僅(jin)在年(nian)終決算時才(cai)按控制(zhi)指標來考(kao)(kao)核(he)。某(mou)些(xie)分(fen)支機構(gou)為了“開門紅”、“雙過(guo)半”，粉飾一(yi)(yi)時的(de)業(ye)(ye)績(ji)，搞短期行為，而接受一(yi)(yi)些(xie)可(ke)能無法收(shou)到(dao)保(bao)(bao)費(fei)(fei)(fei)的(de)保(bao)(bao)單，形成保(bao)(bao)費(fei)(fei)(fei)“泡(pao)沫”，而這些(xie)應收(shou)保(bao)(bao)費(fei)(fei)(fei)一(yi)(yi)旦入賬就在會計賬上沉淀下(xia)來。 

(2)忽視應收保費(fei)(fei)源(yuan)頭控制(zhi)，缺乏對客戶的信用評估(gu)。長期以來，保險公司沒(mei)有充分認識到展業與(yu)核保部門在控制(zhi)呆滯(zhi)應收保費(fei)(fei)的重(zhong)要(yao)作用，沒(mei)有對客戶的信用進行評估(gu)，忽視應收保費(fei)(fei)源(yuan)頭的控制(zhi)，一(yi)旦形(xing)成應收保費(fei)(fei)后只能是事后催收，效果往(wang)往(wang)較差(cha)。 

(3)缺(que)乏有(you)效的催收(shou)機制(zhi)，催收(shou)效果(guo)(guo)不理(li)想(xiang)。在保險公司內(nei)部，常(chang)常(chang)是(shi)(shi)業務部門只管展業簽單而不管保費(fei)是(shi)(shi)否收(shou)到，似乎催收(shou)應(ying)(ying)收(shou)保費(fei)理(li)所(suo)當然是(shi)(shi)財務部門的事情。由于沒有(you)明確形成應(ying)(ying)收(shou)保費(fei)的責(ze)任(ren)，缺(que)乏有(you)效的催收(shou)機制(zhi)，不利于調(diao)動員工催收(shou)保費(fei)的積極性(xing)，催收(shou)效果(guo)(guo)不理(li)想(xiang)。 

2.應收保(bao)(bao)費存在(zai)對保(bao)(bao)險公司的不良形響(xiang) 

2.1形成虛擬(ni)營業收人和(he)賬面利潤，導致稅負增(zeng)加 

保(bao)(bao)險公司由于種種原因(yin)，致(zhi)使大(da)量應(ying)收(shou)保(bao)(bao)費在會計(ji)(ji)賬(zhang)上(shang)沉(chen)淀下來，虛增(zeng)了(le)保(bao)(bao)費收(shou)人，虛夸了(le)賬(zhang)面利(li)潤(run)。對這些呆滯應(ying)收(shou)保(bao)(bao)費，在稅(shui)務(wu)部(bu)門同意保(bao)(bao)險公司作為呆賬(zhang)核銷(xiao)允許(xu)在所得稅(shui)稅(shui)前扣除之(zhi)前，增(zeng)大(da)了(le)企(qi)業(ye)所得稅(shui)的計(ji)(ji)稅(shui)基數—應(ying)納稅(shui)所得額(e)，導致(zhi)稅(shui)負增(zeng)加。同時，超(chao)過業(ye)務(wu)期限的呆滯應(ying)收(shou)保(bao)(bao)費在核銷(xiao)之(zhi)前，繳納的營業(ye)稅(shui)抵扣也有一定的困難。

2.2權(quan)責不對等，公司(si)經營風險加大 

應收(shou)(shou)保(bao)(bao)(bao)(bao)費的(de)發生實質是保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)司未收(shou)(shou)到投保(bao)(bao)(bao)(bao)人(ren)(ren)應交的(de)保(bao)(bao)(bao)(bao)費，但保(bao)(bao)(bao)(bao)險(xian)(xian)合同是成(cheng)立的(de)，保(bao)(bao)(bao)(bao)險(xian)(xian)人(ren)(ren)需承(cheng)擔保(bao)(bao)(bao)(bao)險(xian)(xian)責任。在保(bao)(bao)(bao)(bao)險(xian)(xian)有效期(qi)限內，如果被保(bao)(bao)(bao)(bao)險(xian)(xian)人(ren)(ren)發生賠款(kuan)事(shi)故(gu)，將會主動交納保(bao)(bao)(bao)(bao)險(xian)(xian)費或用保(bao)(bao)(bao)(bao)險(xian)(xian)事(shi)故(gu)賠償抵交保(bao)(bao)(bao)(bao)費；如果保(bao)(bao)(bao)(bao)險(xian)(xian)期(qi)限內未發生事(shi)故(gu)，且保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)司催收(shou)(shou)不(bu)力的(de)情況下，投保(bao)(bao)(bao)(bao)人(ren)(ren)可能因保(bao)(bao)(bao)(bao)險(xian)(xian)責任期(qi)已過而拒交保(bao)(bao)(bao)(bao)費。保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)司權責不(bu)對等，存在較大經營風險(xian)(xian)。 

2.3容易(yi)形成呆(dai)賬(zhang)，影響保險(xian)公司資(zi)產質量 

據統計，保(bao)(bao)險公(gong)司的(de)(de)(de)部(bu)分基層分支機(ji)構應收(shou)保(bao)(bao)費(fei)占總保(bao)(bao)費(fei)的(de)(de)(de)比(bi)重(zhong)達到了(le)2%-5%，有的(de)(de)(de)高(gao)達10%以(yi)上，其中很大(da)一部(bu)分是由(you)于違規支付高(gao)額手續費(fei)或保(bao)(bao)費(fei)返還以(yi)及(ji)“泡(pao)沫”保(bao)(bao)費(fei)造成(cheng)的(de)(de)(de)，形成(cheng)事實上的(de)(de)(de)呆賬(zhang)，而(er)正常的(de)(de)(de)應收(shou)保(bao)(bao)費(fei)也可能由(you)于保(bao)(bao)戶的(de)(de)(de)原因最終(zhong)使應收(shou)保(bao)(bao)費(fei)變成(cheng)無望收(shou)回的(de)(de)(de)呆賬(zhang)，從而(er)嚴重(zhong)

影響公司的(de)資(zi)產質量(liang)。 

3.應對策略 

3.1完善(shan)財險公司(si)業績(ji)考核評價體系，突出(chu)以效益與(yu)現金流(liu)為導向(xiang) 

首先，財險公(gong)(gong)司(si)各級機(ji)構領導(dao)層要正確處理(li)業(ye)(ye)務(wu)發展速度(du)與效(xiao)(xiao)益的(de)關系(xi)，不(bu)能盲目追(zhui)求規模和市場份額，業(ye)(ye)績(ji)(ji)考(kao)核指(zhi)標(biao)(biao)應(ying)(ying)突出以經(jing)營效(xiao)(xiao)益與現金流為(wei)導(dao)向。其次，財險公(gong)(gong)司(si)業(ye)(ye)績(ji)(ji)考(kao)核評價體系(xi)應(ying)(ying)包含公(gong)(gong)司(si)、部(bu)門(men)及員工(gong)個(ge)人(ren)多個(ge)層面，指(zhi)標(biao)(biao)層層分解，協(xie)調(diao)一致，確保(bao)(bao)公(gong)(gong)司(si)效(xiao)(xiao)益和現金流的(de)理(li)念在執行中(zhong)不(bu)出偏(pian)差。再(zai)次，制(zhi)定公(gong)(gong)司(si)、部(bu)門(men)及員工(gong)個(ge)人(ren)業(ye)(ye)績(ji)(ji)考(kao)核指(zhi)標(biao)(biao)時，相(xiang)關指(zhi)標(biao)(biao)要相(xiang)互(hu)制(zhi)衡，不(bu)能偏(pian)廢。例如，對于展業(ye)(ye)人(ren)員來講(jiang)，保(bao)(bao)費(fei)收(shou)入與賠付率(lv)是一對制(zhi)衡指(zhi)標(biao)(biao)，保(bao)(bao)費(fei)收(shou)人(ren)與現金流同(tong)(tong)樣是一對制(zhi)衡指(zhi)標(biao)(biao)。這樣承保(bao)(bao)人(ren)員展業(ye)(ye)時除了要考(kao)慮保(bao)(bao)戶的(de)承保(bao)(bao)標(biao)(biao)的(de)風險，還(huan)要考(kao)慮保(bao)(bao)戶的(de)財務(wu)風險。當然，不(bu)同(tong)(tong)部(bu)門(men)不(bu)同(tong)(tong)崗(gang)位的(de)員工(gong)各項考(kao)核指(zhi)標(biao)(biao)的(de)權重根(gen)據工(gong)作性質的(de)不(bu)同(tong)(tong)而(er)不(bu)同(tong)(tong)。 

3.2加(jia)強(qiang)法律(lv)法規(gui)與行業規(gui)范教育，增強(qiang)員工守法經營、依法理財的意(yi)識 

通(tong)過對相關法(fa)律(lv)法(fa)規以及行業(ye)規范的教(jiao)育學(xue)習，有利(li)于(yu)規范員工(gong)展業(ye)與理財(cai)行為，改變公司(si)單純依靠支付高(gao)(gao)額(e)手續費、進行保(bao)費返(fan)還等手段(duan)提高(gao)(gao)競爭力的做法(fa)，有利(li)于(yu)公司(si)將工(gong)作(zuo)重點放在提高(gao)(gao)服務品質、創新產品上(shang)來(lai)，打造公司(si)核心競爭力，贏(ying)得(de)保(bao)戶，贏(ying)得(de)市場。 

3.3加強承(cheng)保核(he)保管理，從源頭上控制呆(dai)滯應收保費流人保險公(gong)司(si) 

保(bao)(bao)(bao)(bao)險公司(si)必須從承(cheng)保(bao)(bao)(bao)(bao)核(he)保(bao)(bao)(bao)(bao)這一(yi)源頭上(shang)遏制(zhi)(zhi)應(ying)收保(bao)(bao)(bao)(bao)費(fei)的(de)增加和呆壞賬(zhang)的(de)形(xing)成(cheng)，根據不(bu)同(tong)險種的(de)特點，制(zhi)(zhi)定不(bu)同(tong)應(ying)收保(bao)(bao)(bao)(bao)費(fei)信(xin)(xin)用政策。對于家財險、意(yi)外險、機動車輛險等(deng)(deng)分散性和個人繳費(fei)業(ye)務(wu)，不(bu)允許(xu)發生(sheng)應(ying)收保(bao)(bao)(bao)(bao)費(fei)；對于企業(ye)財險、建筑(zhu)工程險等(deng)(deng)保(bao)(bao)(bao)(bao)費(fei)金額(e)大的(de)業(ye)務(wu)，客觀上(shang)確實需要(yao)分期交費(fei)的(de)，允許(xu)發生(sheng)應(ying)收保(bao)(bao)(bao)(bao)費(fei)，但要(yao)做(zuo)好(hao)對保(bao)(bao)(bao)(bao)戶信(xin)(xin)用的(de)評估，決定授信(xin)(xin)額(e)度，并(bing)建立保(bao)(bao)(bao)(bao)戶的(de)信(xin)(xin)用檔案。同(tong)時，為控制(zhi)(zhi)風(feng)險，應(ying)收保(bao)(bao)(bao)(bao)費(fei)授信(xin)(xin)額(e)度審批(pi)應(ying)執行權限管理(li)。 

3.4加(jia)強應收(shou)保(bao)費內部管(guan)理，完善(shan)相關管(guan)理制度 

控制(zhi)應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)的(de)(de)發(fa)生重(zhong)點在承保(bao)(bao)(bao)核保(bao)(bao)(bao)部門，但應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)發(fa)生后，對應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)的(de)(de)管理卻是(shi)貫穿于公司承保(bao)(bao)(bao)、業務(wu)管理、財會和(he)信(xin)息技術等(deng)各(ge)個環節。保(bao)(bao)(bao)險(xian)公司應(ying)(ying)(ying)建立(li)應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)賬(zhang)齡分(fen)析和(he)內部報(bao)告(gao)制(zhi)度，相關部門應(ying)(ying)(ying)分(fen)別設立(li)明細臺賬(zhang)，定期核對；應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)相關責任人應(ying)(ying)(ying)定期與欠費(fei)(fei)(fei)(fei)(fei)保(bao)(bao)(bao)戶(hu)對賬(zhang)，并取得債權確(que)認函。定期讓欠費(fei)(fei)(fei)(fei)(fei)保(bao)(bao)(bao)戶(hu)確(que)認“應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)”金(jin)額，是(shi)最終通過法律手段(duan)尋求債權保(bao)(bao)(bao)護的(de)(de)起(qi)碼(ma)要求，可防止保(bao)(bao)(bao)險(xian)公司展業人員或“催收(shou)(shou)(shou)”人員與欠費(fei)(fei)(fei)(fei)(fei)保(bao)(bao)(bao)戶(hu)有(you)關人員惡意串(chuan)通；要建立(li)應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)預(yu)警機制(zhi)，收(shou)(shou)(shou)集欠費(fei)(fei)(fei)(fei)(fei)保(bao)(bao)(bao)戶(hu)的(de)(de)有(you)關信(xin)息，對應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)進(jin)行實(shi)時監控，發(fa)現保(bao)(bao)(bao)戶(hu)在財務(wu)狀況、法律訴訟(song)等(deng)方面有(you)異常情(qing)況時，應(ying)(ying)(ying)立(li)即引(yin)起(qi)關注(zhu)。■ 

 

【參考(kao)文(wen)獻】 

［1］付莉(li),李雷.淺議(yi)財產保險公司應收保費管理[j]當代經濟(下半月)．2008,(10). 

篇3

【論文摘要(yao)】從部分(fen)(fen)保險公司目前(qian)的(de)(de)經(jing)營(ying)情況來(lai)看，由于公司內外諸(zhu)多方(fang)面的(de)(de)原因(yin)導(dao)致近年來(lai)應收(shou)保費(fei)急劇增加(jia)，其中相當一(yi)部分(fen)(fen)形成無法收(shou)到的(de)(de)呆壞賬，嚴重地(di)影(ying)響了保險公司經(jing)濟效益(yi)的(de)(de)提高和資(zi)產結構的(de)(de)優化，因(yin)此，我(wo)們需(xu)要(yao)將應收(shou)保費(fei)壓縮到一(yi)個(ge)合理的(de)(de)比例，化解經(jing)營(ying)風(feng)險。 

 

1.應收保(bao)費存在的原因 

會計(ji)核算上(shang)(shang)應(ying)(ying)(ying)收(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)是(shi)指保(bao)(bao)(bao)險(xian)(xian)合(he)(he)同(tong)已經生效(xiao)、符合(he)(he)保(bao)(bao)(bao)費(fei)(fei)收(shou)(shou)人確認(ren)條(tiao)件(jian)但尚未收(shou)(shou)到(dao)資(zi)金(jin)的(de)(de)(de)保(bao)(bao)(bao)費(fei)(fei)。根據《金(jin)融企(qi)業會計(ji)制度》規(gui)定，保(bao)(bao)(bao)費(fei)(fei)收(shou)(shou)入應(ying)(ying)(ying)在(zai)滿足以(yi)下條(tiao)件(jian)時確認(ren)：①保(bao)(bao)(bao)險(xian)(xian)合(he)(he)同(tong)成(cheng)立并承擔相應(ying)(ying)(ying)保(bao)(bao)(bao)險(xian)(xian)責任；②與(yu)保(bao)(bao)(bao)險(xian)(xian)合(he)(he)同(tong)相關(guan)的(de)(de)(de)經濟利益(yi)能(neng)夠流人；③與(yu)保(bao)(bao)(bao)險(xian)(xian)合(he)(he)同(tong)相關(guan)的(de)(de)(de)收(shou)(shou)人和成(cheng)本能(neng)夠可靠(kao)地計(ji)量。按(an)照以(yi)上(shang)(shang)條(tiao)件(jian)確認(ren)保(bao)(bao)(bao)費(fei)(fei)收(shou)(shou)人時，對尚未收(shou)(shou)到(dao)的(de)(de)(de)保(bao)(bao)(bao)費(fei)(fei)，應(ying)(ying)(ying)按(an)當(dang)期應(ying)(ying)(ying)收(shou)(shou)金(jin)額確認(ren)應(ying)(ying)(ying)收(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)。待以(yi)后(hou)收(shou)(shou)到(dao)保(bao)(bao)(bao)戶(hu)交納的(de)(de)(de)保(bao)(bao)(bao)費(fei)(fei)時，沖減應(ying)(ying)(ying)收(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)。從表面上(shang)(shang)看，保(bao)(bao)(bao)險(xian)(xian)公司應(ying)(ying)(ying)收(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)的(de)(de)(de)存在(zai)是(shi)由(you)于采用權責發生制原(yuan)則進(jin)行會計(ji)核算造成(cheng)的(de)(de)(de)，但應(ying)(ying)(ying)收(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)大量存在(zai)真正的(de)(de)(de)原(yuan)因主要來(lai)自以(yi)下幾個方面： 

1.1投保人或(huo)投保企業方面的原因 

由于投保人或投保企(qi)業(ye)方面的原因(yin)致使保險公(gong)司應收保費呆滯(zhi)在會計(ji)賬上的情況有兩種： 

(1)投(tou)保(bao)(bao)人或投(tou)保(bao)(bao)企業(ye)(ye)(ye)財務狀況(kuang)惡(e)化，無力按(an)期(qi)(qi)交(jiao)納保(bao)(bao)費。財險(xian)(xian)公(gong)司業(ye)(ye)(ye)務來(lai)源(yuan)目前主要是企業(ye)(ye)(ye)，企業(ye)(ye)(ye)通常出于財務安排，會(hui)與保(bao)(bao)險(xian)(xian)公(gong)司簽訂分(fen)期(qi)(qi)交(jiao)納保(bao)(bao)費的保(bao)(bao)險(xian)(xian)合同。保(bao)(bao)險(xian)(xian)公(gong)司為(wei)了保(bao)(bao)住保(bao)(bao)源(yuan)，鞏(gong)固(gu)陣地，也常采取先承擔保(bao)(bao)險(xian)(xian)責(ze)任，再限期(qi)(qi)收(shou)費的辦法進行承保(bao)(bao)。一旦(dan)客戶財務狀況(kuang)惡(e)化，資金周(zhou)轉困難，將會(hui)形(xing)成(cheng)逾期(qi)(qi)呆滯(zhi)應(ying)收(shou)保(bao)(bao)費。 

(2)少數投(tou)保(bao)(bao)(bao)(bao)人或投(tou)保(bao)(bao)(bao)(bao)企業利用(yong)保(bao)(bao)(bao)(bao)險公司管(guan)理上的(de)漏洞，有(you)意識地以(yi)各種借口拖欠(qian)保(bao)(bao)(bao)(bao)費(fei)或不(bu)交清保(bao)(bao)(bao)(bao)費(fei)。若保(bao)(bao)(bao)(bao)險期內出(chu)了險，則(ze)以(yi)賠款抵交保(bao)(bao)(bao)(bao)費(fei)，若不(bu)出(chu)險，就(jiu)一直拖下去，如(ru)果(guo)保(bao)(bao)(bao)(bao)險公司對應(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)費(fei)缺乏嚴格的(de)管(guan)理制度和有(you)效(xiao)的(de)催收(shou)(shou)(shou)辦法，這些應(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)費(fei)將成為(wei)難以(yi)催收(shou)(shou)(shou)的(de)逾期應(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)費(fei)。 

1.2保險(xian)公(gong)司自(zi)身的原因 

保(bao)險公司自身(shen)管理(li)工作的不到位，是致使應收保(bao)費大量存在的主要原因。表現在以下幾個方面： 

(1)業績考(kao)(kao)核(he)指標不(bu)合(he)理，過(guo)分(fen)(fen)注重(zhong)保(bao)(bao)費(fei)(fei)規(gui)(gui)模。保(bao)(bao)險公(gong)司在業務發(fa)展過(guo)程中，對(dui)規(gui)(gui)模與效益(yi)的(de)認識存在偏差，過(guo)分(fen)(fen)注重(zhong)保(bao)(bao)費(fei)(fei)規(gui)(gui)模，在平時(shi)的(de)核(he)算上(shang)，對(dui)應收(shou)保(bao)(bao)費(fei)(fei)控(kong)制不(bu)嚴，考(kao)(kao)核(he)時(shi)未將因應收(shou)保(bao)(bao)費(fei)(fei)而增加的(de)保(bao)(bao)費(fei)(fei)收(shou)人(ren)剔除(chu)，或者(zhe)僅(jin)僅(jin)在年終決算時(shi)才按(an)控(kong)制指標來(lai)考(kao)(kao)核(he)。某些(xie)分(fen)(fen)支機(ji)構為(wei)了“開門(men)紅”、“雙(shuang)過(guo)半”，粉飾一時(shi)的(de)業績，搞短期行為(wei)，而接受一些(xie)可能(neng)無法收(shou)到保(bao)(bao)費(fei)(fei)的(de)保(bao)(bao)單(dan)，形成(cheng)保(bao)(bao)費(fei)(fei)“泡(pao)沫”，而這些(xie)應收(shou)保(bao)(bao)費(fei)(fei)一旦(dan)入賬(zhang)就在會計(ji)賬(zhang)上(shang)沉淀下來(lai)。 

(2)忽(hu)視應(ying)收(shou)保(bao)費(fei)(fei)源頭控(kong)制，缺乏(fa)對客(ke)戶的(de)信(xin)用(yong)評(ping)估(gu)。長期以來，保(bao)險公司沒有充分認識(shi)到(dao)展業與核保(bao)部門在控(kong)制呆(dai)滯應(ying)收(shou)保(bao)費(fei)(fei)的(de)重要作用(yong)，沒有對客(ke)戶的(de)信(xin)用(yong)進行評(ping)估(gu)，忽(hu)視應(ying)收(shou)保(bao)費(fei)(fei)源頭的(de)控(kong)制，一旦形(xing)成應(ying)收(shou)保(bao)費(fei)(fei)后只能是事后催(cui)收(shou)，效果往往較差。 

(3)缺(que)乏(fa)(fa)有(you)(you)效(xiao)的(de)催(cui)(cui)收(shou)機(ji)制，催(cui)(cui)收(shou)效(xiao)果(guo)不(bu)理(li)(li)想(xiang)。在(zai)保(bao)險(xian)公(gong)司內(nei)部，常(chang)(chang)常(chang)(chang)是業務部門(men)只(zhi)管展(zhan)業簽單而(er)不(bu)管保(bao)費(fei)是否收(shou)到(dao)，似乎(hu)催(cui)(cui)收(shou)應(ying)收(shou)保(bao)費(fei)理(li)(li)所當(dang)然是財務部門(men)的(de)事情。由(you)于沒有(you)(you)明確(que)形成應(ying)收(shou)保(bao)費(fei)的(de)責(ze)任，缺(que)乏(fa)(fa)有(you)(you)效(xiao)的(de)催(cui)(cui)收(shou)機(ji)制，不(bu)利(li)于調(diao)動員工催(cui)(cui)收(shou)保(bao)費(fei)的(de)積極性，催(cui)(cui)收(shou)效(xiao)果(guo)不(bu)理(li)(li)想(xiang)。 

2.應收(shou)保(bao)費存(cun)在對保(bao)險公司的不良(liang)形響(xiang) 

2.1形成虛擬營業收人和(he)賬面(mian)利潤，導致稅負增加 

保(bao)險公司由于種(zhong)(zhong)種(zhong)(zhong)原因(yin)，致使大量應收(shou)保(bao)費(fei)在(zai)(zai)會計賬(zhang)(zhang)上沉淀下(xia)來，虛(xu)增了(le)保(bao)費(fei)收(shou)人，虛(xu)夸(kua)了(le)賬(zhang)(zhang)面利潤。對這些呆滯應收(shou)保(bao)費(fei)，在(zai)(zai)稅(shui)(shui)務(wu)部門同意保(bao)險公司作為呆賬(zhang)(zhang)核(he)銷允許(xu)在(zai)(zai)所得稅(shui)(shui)稅(shui)(shui)前扣除之前，增大了(le)企業所得稅(shui)(shui)的(de)(de)計稅(shui)(shui)基(ji)數—應納稅(shui)(shui)所得額，導致稅(shui)(shui)負增加。同時，超過(guo)業務(wu)期限的(de)(de)呆滯應收(shou)保(bao)費(fei)在(zai)(zai)核(he)銷之前，繳納的(de)(de)營業稅(shui)(shui)抵(di)扣也有一定的(de)(de)困(kun)難。 

2.2權責不對等(deng)，公(gong)司(si)經營風險加大 

應收(shou)(shou)保(bao)(bao)(bao)費(fei)(fei)的發(fa)生實質是(shi)保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公司未收(shou)(shou)到(dao)投(tou)保(bao)(bao)(bao)人(ren)應交(jiao)的保(bao)(bao)(bao)費(fei)(fei)，但保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)合同是(shi)成立的，保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)人(ren)需承擔(dan)保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)責任。在保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)有效期(qi)限內(nei)，如果(guo)被保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)人(ren)發(fa)生賠(pei)款事故，將會(hui)主動交(jiao)納保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)費(fei)(fei)或用保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)事故賠(pei)償抵(di)交(jiao)保(bao)(bao)(bao)費(fei)(fei)；如果(guo)保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)期(qi)限內(nei)未發(fa)生事故，且保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公司催收(shou)(shou)不力的情況下，投(tou)保(bao)(bao)(bao)人(ren)可能因保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)責任期(qi)已(yi)過而(er)拒交(jiao)保(bao)(bao)(bao)費(fei)(fei)。保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公司權責不對等(deng)，存(cun)在較大經營風險(xian)(xian)(xian)(xian)(xian)。 

2.3容易形成呆賬，影響(xiang)保險公(gong)司資產質量 

據統計，保險(xian)公司的(de)(de)部(bu)分(fen)(fen)基層分(fen)(fen)支機(ji)構應收保費(fei)(fei)占總保費(fei)(fei)的(de)(de)比重達到了2%-5%，有(you)的(de)(de)高達10%以(yi)上，其(qi)中很大一(yi)部(bu)分(fen)(fen)是由于(yu)違規支付高額手續費(fei)(fei)或保費(fei)(fei)返還以(yi)及“泡沫”保費(fei)(fei)造成(cheng)的(de)(de)，形(xing)成(cheng)事實上的(de)(de)呆賬(zhang)(zhang)，而正常的(de)(de)應收保費(fei)(fei)也(ye)可能(neng)由于(yu)保戶的(de)(de)原因最終使(shi)應收保費(fei)(fei)變(bian)成(cheng)無望收回的(de)(de)呆賬(zhang)(zhang)，從而嚴(yan)重影響公司的(de)(de)資產質量(liang)。 

3.應對策略(lve) 

3.1完善(shan)財險公司業績考核評(ping)價(jia)體系，突出(chu)以效益與現金(jin)流為導向 

首先，財險(xian)公(gong)(gong)司(si)各級機構(gou)領(ling)導層要(yao)(yao)正確(que)處(chu)理業(ye)(ye)務(wu)發(fa)展速度與效益的(de)關(guan)(guan)系(xi)，不(bu)(bu)能盲目(mu)追求規模和市場份額，業(ye)(ye)績考核(he)(he)指標(biao)應突出(chu)以經營(ying)效益與現金(jin)流為導向。其次(ci)(ci)，財險(xian)公(gong)(gong)司(si)業(ye)(ye)績考核(he)(he)評價體系(xi)應包含(han)公(gong)(gong)司(si)、部(bu)門及(ji)(ji)員(yuan)(yuan)工(gong)個人(ren)多個層面，指標(biao)層層分解，協調(diao)一(yi)致，確(que)保公(gong)(gong)司(si)效益和現金(jin)流的(de)理念在執行中不(bu)(bu)出(chu)偏差。再次(ci)(ci)，制(zhi)定公(gong)(gong)司(si)、部(bu)門及(ji)(ji)員(yuan)(yuan)工(gong)個人(ren)業(ye)(ye)績考核(he)(he)指標(biao)時(shi)，相(xiang)關(guan)(guan)指標(biao)要(yao)(yao)相(xiang)互制(zhi)衡，不(bu)(bu)能偏廢。例如，對于(yu)展業(ye)(ye)人(ren)員(yuan)(yuan)來講(jiang)，保費(fei)收入與賠付率是一(yi)對制(zhi)衡指標(biao)，保費(fei)收人(ren)與現金(jin)流同樣是一(yi)對制(zhi)衡指標(biao)。這樣承(cheng)保人(ren)員(yuan)(yuan)展業(ye)(ye)時(shi)除(chu)了要(yao)(yao)考慮保戶的(de)承(cheng)保標(biao)的(de)風險(xian)，還要(yao)(yao)考慮保戶的(de)財務(wu)風險(xian)。當然，不(bu)(bu)同部(bu)門不(bu)(bu)同崗位(wei)的(de)員(yuan)(yuan)工(gong)各項(xiang)考核(he)(he)指標(biao)的(de)權(quan)重根(gen)據工(gong)作性質的(de)不(bu)(bu)同而不(bu)(bu)同。 

3.2加強(qiang)(qiang)法律(lv)法規與行業規范教育，增(zeng)強(qiang)(qiang)員工守(shou)法經營、依法理財的意識 

通(tong)過對相關法(fa)律法(fa)規以(yi)及(ji)行(xing)(xing)業規范的(de)教(jiao)育學習，有利(li)于規范員工(gong)展業與理財行(xing)(xing)為(wei)，改變公司單純依靠支(zhi)付高額手續費、進行(xing)(xing)保(bao)費返還等手段提(ti)高競爭力(li)(li)的(de)做法(fa)，有利(li)于公司將工(gong)作重點放在提(ti)高服務(wu)品質、創新(xin)產品上來，打造公司核心競爭力(li)(li)，贏得保(bao)戶，贏得市場。 

3.3加強承保(bao)核保(bao)管理，從源(yuan)頭上控制(zhi)呆(dai)滯應收保(bao)費流人(ren)保(bao)險公司 

保(bao)險(xian)(xian)公(gong)司必須(xu)從(cong)承保(bao)核保(bao)這一源頭上遏制(zhi)(zhi)應收(shou)保(bao)費的(de)(de)(de)增加和呆壞賬(zhang)的(de)(de)(de)形成，根據不同險(xian)(xian)種的(de)(de)(de)特點，制(zhi)(zhi)定(ding)不同應收(shou)保(bao)費信(xin)用政策(ce)。對(dui)于家財險(xian)(xian)、意外(wai)險(xian)(xian)、機動車輛(liang)險(xian)(xian)等(deng)分(fen)散性(xing)和個(ge)人(ren)繳(jiao)費業務(wu)，不允(yun)許發生(sheng)應收(shou)保(bao)費；對(dui)于企(qi)業財險(xian)(xian)、建筑工程險(xian)(xian)等(deng)保(bao)費金額(e)(e)大的(de)(de)(de)業務(wu)，客觀上確實需要分(fen)期交費的(de)(de)(de)，允(yun)許發生(sheng)應收(shou)保(bao)費，但要做(zuo)好(hao)對(dui)保(bao)戶(hu)(hu)信(xin)用的(de)(de)(de)評估，決定(ding)授信(xin)額(e)(e)度(du)，并(bing)建立(li)保(bao)戶(hu)(hu)的(de)(de)(de)信(xin)用檔案(an)。同時，為控制(zhi)(zhi)風險(xian)(xian)，應收(shou)保(bao)費授信(xin)額(e)(e)度(du)審批應執行權限管(guan)理。 

3.4加強(qiang)應收保(bao)費內部管理(li)，完善相關管理(li)制度 

控制(zhi)應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)的發(fa)生重點在承保(bao)(bao)(bao)(bao)(bao)核(he)(he)保(bao)(bao)(bao)(bao)(bao)部(bu)門(men)，但應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)發(fa)生后，對(dui)應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)的管理卻是貫穿(chuan)于公(gong)司承保(bao)(bao)(bao)(bao)(bao)、業(ye)務管理、財會和信息技術等各個環節。保(bao)(bao)(bao)(bao)(bao)險公(gong)司應(ying)(ying)(ying)建立(li)應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)賬齡分析和內部(bu)報告制(zhi)度，相關部(bu)門(men)應(ying)(ying)(ying)分別(bie)設立(li)明細臺賬，定(ding)期核(he)(he)對(dui)；應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)相關責(ze)任人(ren)(ren)應(ying)(ying)(ying)定(ding)期與(yu)欠費(fei)(fei)保(bao)(bao)(bao)(bao)(bao)戶(hu)(hu)對(dui)賬，并取得債權確(que)認函。定(ding)期讓欠費(fei)(fei)保(bao)(bao)(bao)(bao)(bao)戶(hu)(hu)確(que)認“應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)”金額，是最(zui)終(zhong)通過法律手段尋求債權保(bao)(bao)(bao)(bao)(bao)護(hu)的起碼要求，可防止保(bao)(bao)(bao)(bao)(bao)險公(gong)司展(zhan)業(ye)人(ren)(ren)員(yuan)或“催收(shou)(shou)(shou)”人(ren)(ren)員(yuan)與(yu)欠費(fei)(fei)保(bao)(bao)(bao)(bao)(bao)戶(hu)(hu)有(you)關人(ren)(ren)員(yuan)惡意串通；要建立(li)應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)預警機(ji)制(zhi)，收(shou)(shou)(shou)集欠費(fei)(fei)保(bao)(bao)(bao)(bao)(bao)戶(hu)(hu)的有(you)關信息，對(dui)應(ying)(ying)(ying)收(shou)(shou)(shou)保(bao)(bao)(bao)(bao)(bao)費(fei)(fei)進行實時監控，發(fa)現保(bao)(bao)(bao)(bao)(bao)戶(hu)(hu)在財務狀況(kuang)、法律訴訟等方面有(you)異常情況(kuang)時，應(ying)(ying)(ying)立(li)即引起關注。■ 

 

【參(can)考(kao)文獻】 

篇4

（一）費用不真實

未據實(shi)列(lie)支各項業務及管理費(fei)(fei)用，主要通過虛(xu)構(gou)人員或虛(xu)增人員業績套(tao)取工資費(fei)(fei)用和通過報銷(xiao)未真實(shi)發生的經濟事項的票(piao)據套(tao)取費(fei)(fei)用，如虛(xu)列(lie)會議費(fei)(fei)、培訓費(fei)(fei)、汽油(you)費(fei)(fei)、業務推動費(fei)(fei)、辦公費(fei)(fei)，宣傳費(fei)(fei)等(deng)方式違(wei)規套(tao)取資金費(fei)(fei)用支付機構(gou)手(shou)續費(fei)(fei)或挪作他用。

（二）手續費及傭金(jin)不真實

主要體現(xian)(xian)在：一是虛(xu)設(she)中(zhong)介業務，私(si)自套(tao)現(xian)(xian)手(shou)續費(fei)(fei)；通過設(she)置其他科(ke)目(mu)，向不符合資質(zhi)的(de)(de)機構或者個(ge)人支付手(shou)續費(fei)(fei)甚至超額支付手(shou)續費(fei)(fei)。二是通過虛(xu)掛人力套(tao)取資金(jin)的(de)(de)行為，未經系統(tong)進行計算直接傭(yong)金(jin)，間接傭(yong)金(jin)中(zhong)的(de)(de)加(jia)扣款費(fei)(fei)用(yong)隨意(yi)列支等現(xian)(xian)象。

（三）保費(fei)收入(ru)不真實(shi)

不能準(zhun)確(que)嚴格(ge)執行(xing)新會計準(zhun)則及保(bao)費(fei)收(shou)入(ru)會計確(que)認基本原則，保(bao)費(fei)收(shou)入(ru)會計科目不能真實(shi)完整反映保(bao)費(fei)收(shou)入(ru)實(shi)際狀(zhuang)況。主要是通過虛(xu)掛應(ying)收(shou)保(bao)費(fei)挪用資(zi)金支付手續費(fei)、以注銷(xiao)保(bao)單方(fang)式沖(chong)銷(xiao)應(ying)收(shou)保(bao)費(fei)金額、撕單埋(mai)單、系統外出單等違規方(fang)式。

（四）虛掛應收保費

對(dui)于高(gao)額支付(fu)或者(zhe)無法支付(fu)機構(gou)手(shou)(shou)續(xu)費(fei)時，因無多余的(de)費(fei)用來承(cheng)擔或無法用合理(li)的(de)票據進行銷賬，有些(xie)公司通過機構(gou)直(zhi)接在應(ying)收(shou)(shou)保(bao)(bao)費(fei)中(zhong)坐扣手(shou)(shou)續(xu)費(fei)，而形(xing)成的(de)應(ying)收(shou)(shou)保(bao)(bao)費(fei)，使得(de)保(bao)(bao)險公司應(ying)收(shou)(shou)保(bao)(bao)費(fei)率(lv)居(ju)高(gao)不下，大(da)部(bu)分都(dou)是以虛(xu)掛應(ying)收(shou)(shou)保(bao)(bao)費(fei)形(xing)成。

（五）賠款支出不真實(shi)

虛(xu)構保險(xian)事故(gu)制造(zao)虛(xu)假保險(xian)賠(pei)(pei)(pei)付案，或者(zhe)故(gu)意擴大保險(xian)事故(gu)的(de)損失范圍以達到虛(xu)增保險(xian)案件(jian)賠(pei)(pei)(pei)付金額(e)的(de)目的(de)來套取(qu)賠(pei)(pei)(pei)付租金，甚至(zhi)將(jiang)與(yu)保險(xian)賠(pei)(pei)(pei)付案件(jian)無關(guan)的(de)費用（如(ru)：非正常查(cha)勘費）納入(ru)賠(pei)(pei)(pei)款支(zhi)出。更(geng)為(wei)惡劣的(de)是與(yu)其(qi)他機構或者(zhe)個(ge)人合謀制作(zuo)虛(xu)假票價騙取(qu)保險(xian)賠(pei)(pei)(pei)付資金。

（六）未(wei)決賠款責任準備金數據不(bu)真實

保險公司為(wei)(wei)應(ying)對外部(bu)審計(ji)，人為(wei)(wei)調(diao)節未決賠(pei)款(kuan)估損金(jin)額(e)，來粉飾(shi)綜合賠(pei)付率指標(biao)及利潤指標(biao)，導致計(ji)提未決賠(pei)款(kuan)責任準備金(jin)時存(cun)在數據不真實(shi)情況。

二、財務(wu)業務(wu)數據(ju)失真的主要(yao)原因

（一）管理模式較為粗(cu)放

保(bao)(bao)險公(gong)司在制訂考核(he)管理辦法時往(wang)往(wang)對保(bao)(bao)費(fei)規(gui)模的(de)(de)考核(he)賦(fu)予最高的(de)(de)計(ji)分權重(zhong)，以保(bao)(bao)費(fei)論英雄，不計(ji)經(jing)營成(cheng)本把(ba)規(gui)模做大，往(wang)往(wang)通(tong)過以高額(e)手(shou)續費(fei)搶奪(duo)客源，但在實際(ji)操作中受手(shou)續費(fei)行業自律公(gong)約的(de)(de)限制，保(bao)(bao)險機(ji)構無法在賬面(mian)支付此類超額(e)手(shou)續費(fei)，只得以一些違規(gui)手(shou)段虛列(lie)費(fei)用、虛掛(gua)應收保(bao)(bao)費(fei)、虛增賠款形式(shi)套取資金暗中補貼。

（二）費(fei)用預算(suan)與實(shi)際脫節

各(ge)保險(xian)公(gong)(gong)(gong)司(si)(si)(si)總部(bu)對分(fen)支(zhi)(zhi)公(gong)(gong)(gong)司(si)(si)(si)管理細致程度不夠，費(fei)(fei)用(yong)(yong)預算管理與分(fen)支(zhi)(zhi)公(gong)(gong)(gong)司(si)(si)(si)的實(shi)際情況往往不一致，導(dao)致部(bu)分(fen)分(fen)支(zhi)(zhi)公(gong)(gong)(gong)司(si)(si)(si)獲(huo)得得費(fei)(fei)用(yong)(yong)開(kai)(kai)支(zhi)(zhi)金額超過(guo)實(shi)際需求，而部(bu)分(fen)分(fen)支(zhi)(zhi)公(gong)(gong)(gong)司(si)(si)(si)的費(fei)(fei)用(yong)(yong)資金不夠開(kai)(kai)支(zhi)(zhi)需要，形成苦樂不均(jun)的現象(xiang)。費(fei)(fei)用(yong)(yong)預算超過(guo)實(shi)際需求的分(fen)支(zhi)(zhi)公(gong)(gong)(gong)司(si)(si)(si)通過(guo)虛立(li)名目報銷費(fei)(fei)用(yong)(yong)；而費(fei)(fei)用(yong)(yong)緊張的分(fen)支(zhi)(zhi)公(gong)(gong)(gong)司(si)(si)(si)甚至動起(qi)截留保費(fei)(fei)虛假(jia)賠付(fu)等非法(fa)手段(duan)。

（三）缺(que)乏完善的管理監督體制

在(zai)(zai)(zai)(zai)費(fei)(fei)(fei)(fei)用和業(ye)(ye)績(ji)考核管(guan)理(li)方式比較(jiao)粗(cu)放，缺乏完(wan)善(shan)的(de)(de)(de)(de)監(jian)督體系，使得(de)公(gong)司(si)內部(bu)控(kong)(kong)制的(de)(de)(de)(de)制度流于形式，履行(xing)(xing)守則(ze)的(de)(de)(de)(de)職(zhi)責不足，內部(bu)財(cai)務監(jian)督乏力，未起到真正(zheng)的(de)(de)(de)(de)管(guan)控(kong)(kong)作用。在(zai)(zai)(zai)(zai)財(cai)務管(guan)理(li)方面(mian)，有的(de)(de)(de)(de)保(bao)險公(gong)司(si)對(dui)基(ji)層(ceng)機(ji)構的(de)(de)(de)(de)費(fei)(fei)(fei)(fei)用實(shi)行(xing)(xing)總額包(bao)干控(kong)(kong)制的(de)(de)(de)(de)政(zheng)策，即按照業(ye)(ye)務量的(de)(de)(de)(de)費(fei)(fei)(fei)(fei)用比率(lv)(lv)下(xia)撥相應(ying)預算費(fei)(fei)(fei)(fei)用，而在(zai)(zai)(zai)(zai)實(shi)際經(jing)營中對(dui)費(fei)(fei)(fei)(fei)用的(de)(de)(de)(de)使用缺少(shao)有效(xiao)的(de)(de)(de)(de)管(guan)理(li)；在(zai)(zai)(zai)(zai)業(ye)(ye)績(ji)考核方面(mian)，有的(de)(de)(de)(de)保(bao)險公(gong)司(si)在(zai)(zai)(zai)(zai)考核基(ji)層(ceng)機(ji)構業(ye)(ye)績(ji)時，往(wang)往(wang)對(dui)保(bao)費(fei)(fei)(fei)(fei)規模達成(cheng)率(lv)(lv)、應(ying)收保(bao)費(fei)(fei)(fei)(fei)率(lv)(lv)、綜(zong)合(he)(he)費(fei)(fei)(fei)(fei)用率(lv)(lv)、綜(zong)合(he)(he)賠付率(lv)(lv)等指標較(jiao)為關注(zhu)，而對(dui)基(ji)層(ceng)機(ji)構在(zai)(zai)(zai)(zai)費(fei)(fei)(fei)(fei)用報銷上往(wang)往(wang)只關注(zhu)費(fei)(fei)(fei)(fei)用附件是否符合(he)(he)要求，未對(dui)事項的(de)(de)(de)(de)真實(shi)性(xing)、合(he)(he)理(li)性(xing)等方面(mian)進行(xing)(xing)有效(xiao)監(jian)督。

三、財(cai)務業(ye)務數據失真的治理建議

（一）監管層面

近年來，監(jian)管部門投入大量精力(li)對保險(xian)公司開(kai)展(zhan)財(cai)務業務數據真實(shi)性(xing)(xing)現場檢查，雖取得了一定成效，但卻未能得到根治。要從根本上解決財(cai)務業務不真實(shi)性(xing)(xing)問題，仍需加(jia)大監(jian)管力(li)度(du)，轉變監(jian)管理念，實(shi)現標本兼治。

突出監管(guan)重(zhong)點，將監管(guan)重(zhong)點轉向(xiang)償(chang)付能力(li)、公司(si)治理等關注行(xing)業健康、穩定(ding)發(fa)展的基礎問題(ti)上來(lai)，以及(ji)解決銷售誤(wu)導(dao)、客(ke)戶投訴(su)等與(yu)消費者合法權益保(bao)護(hu)更(geng)加(jia)密切的問題(ti)。

取消保險行業手(shou)(shou)續(xu)費(fei)自律公約，放開手(shou)(shou)續(xu)費(fei)支付(fu)上限(xian)規定標準，中介手(shou)(shou)續(xu)費(fei)應(ying)據(ju)實(shi)全額(e)列(lie)支，可通過對保險公司的(de)盈利情況及償付(fu)能力等作為監測指標進(jin)行管(guan)控(kong)。避免(mian)為支付(fu)超上限(xian)部(bu)分手(shou)(shou)續(xu)費(fei)引發一系(xi)列(lie)違(wei)規手(shou)(shou)段。

 完(wan)善保(bao)(bao)險機構市場退(tui)出機制(zhi)，對長期(qi)虧損、償付能力不達標的(de)保(bao)(bao)險公司實(shi)行淘(tao)汰制(zhi)，從(cong)而提升保(bao)(bao)險公司成(cheng)本管控能力。

加(jia)強行(xing)業合作。加(jia)大與工商(shang)、稅務、審計、司法部(bu)門的合作，充分發(fa)揮各部(bu)門的專業監(jian)管(guan)(guan)優勢，形(xing)成監(jian)管(guan)(guan)合力，達到事半(ban)功倍(bei)的效果。

加重(zhong)處罰和(he)追責力度，堅決對違(wei)規行為實行機(ji)構(gou)和(he)個人雙罰機(ji)制；同時加大對上(shang)級(ji)保險管(guan)理(li)機(ji)構(gou)和(he)高管(guan)的追責力度，強化管(guan)理(li)責任，提(ti)高違(wei)規成本。

（二）總公司層面

從自查情況來看，財務(wu)業務(wu)不真實(shi)問題(ti)主要集中在基層機構，但(dan)根源確(que)在總公(gong)司，需進(jin)一步強化總公(gong)司的管理責任，督促公(gong)司做好(hao)內控工作，切(qie)實(shi)防范風險隱患。

加大總公司改革轉型(xing)的(de)(de)(de)力(li)度，優化考核(he)機(ji)制。總公司重規模輕效益(yi)的(de)(de)(de)價(jia)值(zhi)取向(xiang)直接導(dao)致基層機(ji)構在經(jing)營(ying)中(zhong)財(cai)務(wu)業務(wu)數據不真實(shi)的(de)(de)(de)主(zhu)要原因，解決的(de)(de)(de)根本在于轉變(bian)經(jing)營(ying)思(si)路，降(jiang)低考核(he)指標中(zhong)保費規模的(de)(de)(de)權(quan)重，提高業務(wu)品質、續(xu)繼率、利潤、內(nei)含價(jia)值(zhi)、合規經(jing)營(ying)等經(jing)營(ying)指標權(quan)重為導(dao)向(xiang)。

加(jia)強信息系(xi)統(tong)改造，建(jian)(jian)立(li)穩定(ding)、高(gao)效(xiao)、能夠(gou)對(dui)業(ye)務提供全面功能支(zhi)持的財務處理系(xi)統(tong)，實現財務業(ye)務數據無(wu)縫(feng)對(dui)接。同時強化費用(yong)使(shi)用(yong)的審(shen)批(pi)管理，盡量推(tui)廣費控系(xi)統(tong)集(ji)中審(shen)核的建(jian)(jian)設(she)，統(tong)一將費用(yong)審(shen)核權由系(xi)統(tong)自動提交到總公司審(shen)批(pi)。

加(jia)強(qiang)(qiang)總(zong)(zong)公司(si)費(fei)(fei)(fei)用(yong)(yong)控制，改進(jin)費(fei)(fei)(fei)用(yong)(yong)管控模式。細化基層機(ji)構(gou)的費(fei)(fei)(fei)用(yong)(yong)預算指(zhi)(zhi)標(biao)，考慮市(shi)場的差異性(xing)，科學厘定公司(si)管理政策，確(que)保費(fei)(fei)(fei)用(yong)(yong)支付標(biao)準和流程合法合理。在日(ri)常財務(wu)管理工作(zuo)中(zhong)，通過對投入(ru)產出指(zhi)(zhi)標(biao)、預算執(zhi)行指(zhi)(zhi)標(biao)、渠道利潤指(zhi)(zhi)標(biao)、成本控制指(zhi)(zhi)標(biao)等(deng)監(jian)測(ce)指(zhi)(zhi)標(biao)加(jia)強(qiang)(qiang)成本事中(zhong)控制，同時加(jia)強(qiang)(qiang)對基層機(ji)構(gou)費(fei)(fei)(fei)用(yong)(yong)監(jian)控，通過對列支辦公費(fei)(fei)(fei)、汽(qi)油費(fei)(fei)(fei)、業務(wu)推動費(fei)(fei)(fei)、培訓費(fei)(fei)(fei)、會議會、招待費(fei)(fei)(fei)、廣告費(fei)(fei)(fei)等(deng)在合理性(xing)方面進(jin)行監(jian)控，在總(zong)(zong)體費(fei)(fei)(fei)用(yong)(yong)不超(chao)預算的前(qian)提(ti)下(xia)，明確(que)費(fei)(fei)(fei)用(yong)(yong)之(zhi)間(jian)是否可以調劑等(deng)。避免(mian)“以包代管”模式下(xia)，對費(fei)(fei)(fei)用(yong)(yong)類別關注少(shao)、監(jian)控少(shao)，帶來(lai)不必要的監(jian)管風險和違規(gui)處罰成本。

完善內(nei)部審計(ji)制度。加(jia)(jia)(jia)強內(nei)部審計(ji)隊伍建設，充(chong)分發(fa)揮(hui)內(nei)部審計(ji)部門(men)的(de)作用，加(jia)(jia)(jia)大在(zai)數據真實(shi)性(xing)方面的(de)自查自糾力度。對(dui)檢查發(fa)現(xian)的(de)問題加(jia)(jia)(jia)強整(zheng)改和問責力度，同時加(jia)(jia)(jia)強整(zheng)改落實(shi)情況追蹤機制。

（三）基層(ceng)機構(gou)層(ceng)面

加強自律，合規經營(ying)(ying)。加大對基(ji)層員工誠信建設，培育合規文化，做到知法、守法、合規經營(ying)(ying)，樹(shu)立合規人人有(you)責，倡導合規創造價值的理(li)念，建立違法舉(ju)報(bao)措施，營(ying)(ying)造自覺抵制數據不真實的氛圍。

加強財(cai)務(wu)管理，遵守保險行業基礎(chu)制度規范(fan)要求(qiu)，嚴格執行財(cai)務(wu)相關制度規定，提高職業修養(yang)和綜合業務(wu)素質。

篇5

關鍵詞(ci)：財險公司(si) 應收(shou)保費 問題(ti) 對策

一、財險公司應收保費(fei)的概況

應(ying)(ying)收(shou)(shou)保(bao)(bao)費(fei)是(shi)保(bao)(bao)險(xian)公(gong)司對投保(bao)(bao)人應(ying)(ying)該收(shou)(shou)取而尚未獲(huo)得的(de)(de)費(fei)用。財險(xian)公(gong)司應(ying)(ying)收(shou)(shou)保(bao)(bao)費(fei)對財務做賬會造成一定的(de)(de)影(ying)響。甚至(zhi)有(you)些財險(xian)公(gong)司會利(li)用應(ying)(ying)收(shou)(shou)保(bao)(bao)費(fei)的(de)(de)賬戶謀取私利(li)。各個財險(xian)公(gong)司在各個年份的(de)(de)應(ying)(ying)收(shou)(shou)保(bao)(bao)費(fei)的(de)(de)比(bi)例是(shi)有(you)所(suo)變動(dong)的(de)(de)，這可(ke)能(neng)與管控(kong)力(li)度和當年的(de)(de)經濟狀況有(you)關。財險(xian)公(gong)司產(chan)生的(de)(de)應(ying)(ying)收(shou)(shou)保(bao)(bao)費(fei)多存在于一些比(bi)較傳統的(de)(de)險(xian)種(zhong)上(shang)，如貨運險(xian)、企業財險(xian)等(deng)。

（一）正常的財務(wu)信用產生的應收保費

很多財(cai)險公司(si)為了能(neng)夠在(zai)市(shi)場競爭中取(qu)得一定(ding)優勢，往(wang)往(wang)會(hui)在(zai)保(bao)(bao)險繳納期限和保(bao)(bao)險費率(lv)上對投保(bao)(bao)人(ren)給予一定(ding)的(de)(de)優惠。有些財(cai)險公司(si)還會(hui)用分(fen)期付款的(de)(de)方式向一些信譽(yu)和財(cai)務狀(zhuang)況(kuang)良好(hao)的(de)(de)大客戶(hu)簽訂的(de)(de)保(bao)(bao)單或招(zhao)投標(biao)業務收取(qu)保(bao)(bao)險費。在(zai)這個過程中就會(hui)產生良性(xing)應(ying)收保(bao)(bao)費，對財(cai)險公司(si)的(de)(de)發(fa)展有利。

（二）正常(chang)流轉(zhuan)過程(cheng)中形(xing)成(cheng)的應收保費

財(cai)(cai)險公司在(zai)(zai)出單和進行結算之間往往有一(yi)定(ding)(ding)的(de)(de)(de)(de)時(shi)間差，在(zai)(zai)這(zhe)(zhe)個過(guo)程(cheng)(cheng)(cheng)中(zhong)也有可能出現一(yi)些(xie)相應(ying)的(de)(de)(de)(de)失誤(wu)，這(zhe)(zhe)就會(hui)導致在(zai)(zai)正常(chang)流轉(zhuan)過(guo)程(cheng)(cheng)(cheng)中(zhong)應(ying)收(shou)保(bao)費的(de)(de)(de)(de)產生。這(zhe)(zhe)種在(zai)(zai)正常(chang)流轉(zhuan)過(guo)程(cheng)(cheng)(cheng)中(zhong)形成的(de)(de)(de)(de)應(ying)收(shou)保(bao)費主要有兩方(fang)面的(de)(de)(de)(de)情況：一(yi)種是財(cai)(cai)險公司與銀行、郵政(zheng)等(deng)網(wang)點之間在(zai)(zai)房(fang)貸、航(hang)運險等(deng)方(fang)面代辦(ban)、代收(shou)的(de)(de)(de)(de)保(bao)費的(de)(de)(de)(de)結算上(shang)存在(zai)(zai)著(zhu)一(yi)定(ding)(ding)的(de)(de)(de)(de)時(shi)間差而(er)產生的(de)(de)(de)(de)應(ying)收(shou)保(bao)費；一(yi)種是財(cai)(cai)險公司的(de)(de)(de)(de)工作(zuo)人員在(zai)(zai)進行保(bao)單補錄的(de)(de)(de)(de)過(guo)程(cheng)(cheng)(cheng)中(zhong)因(yin)操作(zuo)量大而(er)不能進行及時(shi)的(de)(de)(de)(de)賬(zhang)目確認或者出現手(shou)誤(wu)而(er)產生的(de)(de)(de)(de)應(ying)收(shou)保(bao)費。

（三）拖欠(qian)行(xing)為形成的應收保(bao)費

投保(bao)(bao)人或者財險(xian)人在繳(jiao)納(na)保(bao)(bao)費(fei)的(de)過程中由(you)于各方面的(de)原(yuan)因而不能及時繳(jiao)納(na)相應保(bao)(bao)費(fei)，便產(chan)(chan)生了相應的(de)應收保(bao)(bao)費(fei)。這(zhe)種應收保(bao)(bao)費(fei)的(de)產(chan)(chan)生可能是(shi)投保(bao)(bao)人資(zi)金(jin)周轉出現問題或者不想(xiang)繳(jiao)納(na)保(bao)(bao)費(fei)產(chan)(chan)生的(de)，也可能是(shi)人想(xiang)獲取更多利(li)益產(chan)(chan)生的(de)。這(zhe)些拖(tuo)欠行為下(xia)產(chan)(chan)生的(de)應收保(bao)(bao)費(fei)往往會給財險(xian)公司造(zao)成(cheng)一定的(de)不良影響。

（四）財(cai)險(xian)公司違規(gui)操作形成(cheng)的(de)應收保費

財險公(gong)(gong)(gong)司(si)(si)為了能夠獲取更多(duo)的(de)(de)業(ye)務(wu)或(huo)者完成上(shang)(shang)級制定的(de)(de)目標而采取違規(gui)操(cao)作的(de)(de)一些(xie)方(fang)式產(chan)生應(ying)(ying)收(shou)保(bao)(bao)費(fei)(fei)。很(hen)多(duo)財險公(gong)(gong)(gong)司(si)(si)以降低費(fei)(fei)率(lv)或(huo)給予(yu)保(bao)(bao)費(fei)(fei)回扣的(de)(de)方(fang)式拉取更多(duo)的(de)(de)保(bao)(bao)險業(ye)務(wu)，或(huo)者財險公(gong)(gong)(gong)司(si)(si)為了向財險機構支付(fu)更多(duo)的(de)(de)費(fei)(fei)用，財務(wu)在走賬時(shi)會(hui)采用應(ying)(ying)收(shou)保(bao)(bao)費(fei)(fei)的(de)(de)形式進行沖(chong)減等相(xiang)關處理。此外，很(hen)多(duo)基層財險公(gong)(gong)(gong)司(si)(si)通過增加應(ying)(ying)收(shou)保(bao)(bao)費(fei)(fei)的(de)(de)形式來(lai)應(ying)(ying)付(fu)上(shang)(shang)級規(gui)定的(de)(de)任務(wu)，以獲取更多(duo)的(de)(de)費(fei)(fei)用。這些(xie)違規(gui)操(cao)作的(de)(de)方(fang)式都給財險公(gong)(gong)(gong)司(si)(si)在應(ying)(ying)收(shou)保(bao)(bao)費(fei)(fei)上(shang)(shang)的(de)(de)管理造成負面影響。

二(er)、財險(xian)公司應收保費問題的危(wei)害(hai)

（一）影響了會計信(xin)息的(de)真實性

財險公(gong)司通(tong)過一些違規操作造成(cheng)(cheng)應收(shou)保(bao)費形(xing)成(cheng)(cheng)賬目(mu)上的(de)不(bu)真(zhen)(zhen)實的(de)狀況，使(shi)會(hui)計信息系統不(bu)能(neng)(neng)夠真(zhen)(zhen)實的(de)反映出相關企業的(de)經營(ying)狀況和(he)財務現狀，也(ye)不(bu)能(neng)(neng)夠為(wei)財險公(gong)司進(jin)行各種計劃或決策(ce)提供更為(wei)真(zhen)(zhen)實有利的(de)決策(ce)信息，甚至還會(hui)造成(cheng)(cheng)虛假的(de)表象和(he)對決策(ce)的(de)誤導(dao)。

（二(er)）導致財險公司經營成本的增(zeng)加

基(ji)層(ceng)財(cai)(cai)險(xian)公(gong)司和(he)財(cai)(cai)險(xian)人為了(le)能夠獲得更多(duo)的提(ti)成或(huo)回(hui)扣(kou)，往(wang)往(wang)會(hui)(hui)通過應收保費的方式進行相關操作。這不僅會(hui)(hui)造成應收保費的虛高，還會(hui)(hui)使(shi)財(cai)(cai)險(xian)公(gong)司給基(ji)層(ceng)財(cai)(cai)險(xian)公(gong)司或(huo)者(zhe)財(cai)(cai)險(xian)人支(zhi)付更多(duo)的提(ti)成和(he)回(hui)扣(kou)，直接(jie)導致財(cai)(cai)險(xian)公(gong)司運營成本的增加。

（三）對財(cai)險公司(si)的償付能(neng)力(li)造成(cheng)影響

財險(xian)公司(si)應收保費不能(neng)真實反映其運營狀況的(de)(de)同時(shi)，還對財險(xian)公司(si)進行(xing)相關賬目的(de)(de)核算造成一定的(de)(de)影響(xiang)，同時(shi)還影響(xiang)到財險(xian)公司(si)保險(xian)基金業務的(de)(de)正常運轉和準備金的(de)(de)計提(ti)情況，從而直接威脅到財險(xian)公司(si)的(de)(de)償付能(neng)力(li)。

（四）威脅(xie)到財險公司的相(xiang)關(guan)管理(li)

應收保費(fei)的(de)(de)(de)(de)增加直接提高了財(cai)險公(gong)司的(de)(de)(de)(de)賠付(fu)率，與(yu)(yu)財(cai)險公(gong)司的(de)(de)(de)(de)要求相違(wei)背，直接影響到(dao)了財(cai)險公(gong)司的(de)(de)(de)(de)管(guan)理效果(guo)。與(yu)(yu)此同時(shi)，很多基層財(cai)險公(gong)司利用應收保費(fei)爭取更多的(de)(de)(de)(de)私人(ren)利益，不僅造(zao)成財(cai)險公(gong)司的(de)(de)(de)(de)經濟損(sun)失，還給(gei)財(cai)險公(gong)司的(de)(de)(de)(de)內部管(guan)理造(zao)成更大(da)的(de)(de)(de)(de)困擾。

三、解決財險公司(si)應收保(bao)費問題的對策

（一）在承保過程中減(jian)少應收保費的形(xing)成(cheng)

首先(xian)，財(cai)險(xian)(xian)(xian)公(gong)(gong)司在向客戶介紹相關(guan)業務的(de)(de)時(shi)候，應向客戶做好主動繳納(na)保(bao)費(fei)的(de)(de)宣傳。其(qi)次，財(cai)險(xian)(xian)(xian)公(gong)(gong)司的(de)(de)業務人(ren)(ren)員(yuan)要根(gen)據投保(bao)人(ren)(ren)的(de)(de)相關(guan)情況(kuang)進(jin)(jin)行相應的(de)(de)信(xin)用評級，以(yi)確保(bao)其(qi)有(you)正(zheng)常(chang)(chang)繳費(fei)的(de)(de)能力。同時(shi)，財(cai)險(xian)(xian)(xian)公(gong)(gong)司也應該進(jin)(jin)行一(yi)(yi)個利益平衡，以(yi)保(bao)障應收(shou)保(bao)費(fei)不(bu)會威(wei)脅到(dao)保(bao)險(xian)(xian)(xian)公(gong)(gong)司的(de)(de)正(zheng)常(chang)(chang)發(fa)展。最后，財(cai)險(xian)(xian)(xian)公(gong)(gong)司還可以(yi)通(tong)過一(yi)(yi)些保(bao)險(xian)(xian)(xian)條款(kuan)對投保(bao)人(ren)(ren)進(jin)(jin)行相關(guan)約束，以(yi)確保(bao)應收(shou)保(bao)費(fei)的(de)(de)及時(shi)回(hui)收(shou)。

（二）積(ji)極推進應收保費的回收

在(zai)產生相應(ying)的(de)(de)應(ying)收(shou)保(bao)費以后，財(cai)險(xian)公(gong)司(si)可(ke)以通(tong)過跟(gen)蹤(zong)監督等一系列(lie)的(de)(de)收(shou)賬政(zheng)策來(lai)實現對(dui)應(ying)收(shou)保(bao)費的(de)(de)回收(shou)。同時，財(cai)險(xian)公(gong)司(si)可(ke)以通(tong)過將(jiang)收(shou)繳應(ying)收(shou)保(bao)費與業務(wu)人(ren)員的(de)(de)業績掛鉤(gou)的(de)(de)形式來(lai)促(cu)使業務(wu)在(zai)創造保(bao)單的(de)(de)同時注重對(dui)應(ying)收(shou)保(bao)費的(de)(de)跟(gen)蹤(zong)和收(shou)回工作，從(cong)而減(jian)少應(ying)收(shou)保(bao)費的(de)(de)狀況。

（三(san)）加強對中介(jie)機構的管理

財(cai)險公司可以與(yu)機構(gou)簽訂相(xiang)應(ying)(ying)的(de)協議，并嚴格(ge)執行協議內容，從而能(neng)夠及時收(shou)到相(xiang)應(ying)(ying)的(de)保費(fei)。同時，財(cai)險公司應(ying)(ying)充分利用完善的(de)銀(yin)行系統(tong)，讓(rang)投保人(ren)將(jiang)保費(fei)定期通(tong)過(guo)銀(yin)行進行繳納(na)。最后，財(cai)險公司應(ying)(ying)不(bu)斷加(jia)強對人(ren)素(su)質的(de)培養，使(shi)其(qi)能(neng)夠以大局利益為重。

（四）完善公司內部(bu)管控(kong)機(ji)制

財(cai)險公司(si)要(yao)定期對(dui)下(xia)屬公司(si)進行(xing)相關調查，以(yi)保(bao)證其應收保(bao)費(fei)不存在弄虛作假的(de)(de)(de)情況。同時，財(cai)險公司(si)應加(jia)大對(dui)內部(bu)員工(gong)素(su)質的(de)(de)(de)培養，讓他們以(yi)公司(si)利益為(wei)重。此外，財(cai)險公司(si)要(yao)不斷加(jia)強部(bu)門之間的(de)(de)(de)配合和(he)對(dui)風險的(de)(de)(de)管控，促進內部(bu)管理機制(zhi)的(de)(de)(de)完善。

四、總結

合理范圍內(nei)的(de)(de)應收(shou)保(bao)費對財(cai)險公(gong)司(si)(si)的(de)(de)發(fa)展有一定的(de)(de)積(ji)極作用。但是，過(guo)量(liang)或者不切實(shi)際的(de)(de)應收(shou)保(bao)費的(de)(de)存(cun)在(zai)只(zhi)會威脅(xie)到財(cai)險公(gong)司(si)(si)的(de)(de)管理和正常發(fa)展。因此，只(zhi)有通(tong)過(guo)各種(zhong)手段對財(cai)險公(gong)司(si)(si)的(de)(de)應收(shou)保(bao)費問題進(jin)行相應管理，才能保(bao)證財(cai)險公(gong)司(si)(si)應收(shou)保(bao)費的(de)(de)積(ji)極回收(shou)，推動財(cai)險公(gong)司(si)(si)的(de)(de)順利(li)發(fa)展。

參考文獻：

篇6

關鍵(jian)詞:非壽險責(ze)任(ren)準(zhun)備(bei)金(jin);未決賠款準(zhun)備(bei)金(jin);未到期責(ze)任(ren)準(zhun)備(bei)金(jin);確認與計量(liang)

中(zhong)圖(tu)分類號:F840.62 文(wen)獻標志碼:A 文(wen)章編號:1673-291X(2007)07-0126-03

與(yu)其(qi)他行(xing)業(ye)相比,保(bao)險業(ye)的(de)(de)(de)負(fu)債主要(yao)由(you)各種責(ze)任(ren)(ren)準備金(jin)組成｡非壽(shou)險責(ze)任(ren)(ren)準備金(jin)是對保(bao)險合同所承擔的(de)(de)(de)保(bao)險責(ze)任(ren)(ren)或(huo)經營風險的(de)(de)(de)評估(gu)結果,其(qi)計(ji)算需(xu)要(yao)依賴保(bao)險精算人員(yuan)運用特定的(de)(de)(de)方(fang)法和(he)程序進行(xing)計(ji)量,這是非壽(shou)險責(ze)任(ren)(ren)準備金(jin)的(de)(de)(de)確認與(yu)計(ji)量不(bu)同于(yu)其(qi)他負(fu)債的(de)(de)(de)地(di)方(fang),也是初次涉及保(bao)險會計(ji)的(de)(de)(de)財務人員(yuan)較難理解的(de)(de)(de)地(di)方(fang)｡

一(yi)､非壽險(xian)責任準(zhun)備金的含(han)義

非壽險(xian)(xian)(xian)(xian)責(ze)(ze)任(ren)準備(bei)金(jin)中(zhong)的(de)責(ze)(ze)任(ren)是(shi)指保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)公(gong)司對(dui)(dui)被保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)人或保(bao)(bao)(bao)單持有(you)人的(de)未了(le)責(ze)(ze)任(ren),準備(bei)金(jin)是(shi)保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)公(gong)司因(yin)承保(bao)(bao)(bao)保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)業務而提取(qu)的(de)基(ji)金(jin),或者(zhe)說是(shi)對(dui)(dui)因(yin)承保(bao)(bao)(bao)保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)業務而引起的(de)將來負債或已有(you)負債的(de)提取(qu)｡保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)公(gong)司的(de)保(bao)(bao)(bao)費收取(qu)在先(xian),賠款支付和(he)費用發生在后(hou),所以保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)公(gong)司要設(she)置一(yi)定儲備(bei)基(ji)金(jin)以應付未來的(de)保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)責(ze)(ze)任(ren)｡

按照(zhao)中(zhong)國(guo)保(bao)監會《保(bao)險公司非(fei)壽(shou)(shou)險業務(wu)準(zhun)備金(jin)管理辦法(fa)》的規(gui)定,非(fei)壽(shou)(shou)險責(ze)任(ren)準(zhun)備金(jin)包括(kuo):未決賠款準(zhun)備金(jin)和未到期責(ze)任(ren)準(zhun)備金(jin)｡

1.未(wei)決(jue)(jue)賠(pei)(pei)(pei)(pei)(pei)款(kuan)準(zhun)備(bei)(bei)金(jin)｡未(wei)決(jue)(jue)賠(pei)(pei)(pei)(pei)(pei)款(kuan)準(zhun)備(bei)(bei)金(jin)是(shi)指保(bao)(bao)(bao)險(xian)(xian)公司(si)在會計(ji)期末對已(yi)(yi)(yi)(yi)發(fa)生(sheng)(sheng)保(bao)(bao)(bao)險(xian)(xian)事故應付未(wei)付賠(pei)(pei)(pei)(pei)(pei)款(kuan)所提(ti)取的(de)(de)(de)(de)一種資(zi)金(jin)準(zhun)備(bei)(bei),一般(ban)包括已(yi)(yi)(yi)(yi)發(fa)生(sheng)(sheng)已(yi)(yi)(yi)(yi)報案(an)未(wei)決(jue)(jue)賠(pei)(pei)(pei)(pei)(pei)款(kuan)準(zhun)備(bei)(bei)金(jin)､已(yi)(yi)(yi)(yi)發(fa)生(sheng)(sheng)未(wei)報案(an)未(wei)決(jue)(jue)賠(pei)(pei)(pei)(pei)(pei)款(kuan)準(zhun)備(bei)(bei)金(jin)和理賠(pei)(pei)(pei)(pei)(pei)費(fei)用(yong)準(zhun)備(bei)(bei)金(jin)｡已(yi)(yi)(yi)(yi)發(fa)生(sheng)(sheng)已(yi)(yi)(yi)(yi)報案(an)未(wei)決(jue)(jue)賠(pei)(pei)(pei)(pei)(pei)款(kuan)準(zhun)備(bei)(bei)金(jin)是(shi)指為保(bao)(bao)(bao)險(xian)(xian)事故已(yi)(yi)(yi)(yi)經發(fa)生(sheng)(sheng)并已(yi)(yi)(yi)(yi)向保(bao)(bao)(bao)險(xian)(xian)公司(si)提(ti)出索賠(pei)(pei)(pei)(pei)(pei),而保(bao)(bao)(bao)險(xian)(xian)公司(si)尚未(wei)結案(an)的(de)(de)(de)(de)賠(pei)(pei)(pei)(pei)(pei)案(an)而提(ti)取的(de)(de)(de)(de)準(zhun)備(bei)(bei)金(jin);已(yi)(yi)(yi)(yi)發(fa)生(sheng)(sheng)未(wei)報案(an)未(wei)決(jue)(jue)賠(pei)(pei)(pei)(pei)(pei)款(kuan)準(zhun)備(bei)(bei)金(jin)是(shi)指為保(bao)(bao)(bao)險(xian)(xian)事故已(yi)(yi)(yi)(yi)經發(fa)生(sheng)(sheng),但(dan)尚未(wei)向保(bao)(bao)(bao)險(xian)(xian)公司(si)提(ti)出索賠(pei)(pei)(pei)(pei)(pei)的(de)(de)(de)(de)賠(pei)(pei)(pei)(pei)(pei)案(an)而提(ti)取的(de)(de)(de)(de)準(zhun)備(bei)(bei)金(jin);理賠(pei)(pei)(pei)(pei)(pei)費(fei)用(yong)準(zhun)備(bei)(bei)金(jin)是(shi)指為尚未(wei)結案(an)的(de)(de)(de)(de)賠(pei)(pei)(pei)(pei)(pei)案(an)可(ke)能發(fa)生(sheng)(sheng)的(de)(de)(de)(de)費(fei)用(yong)而提(ti)取的(de)(de)(de)(de)準(zhun)備(bei)(bei)金(jin)｡

2.未(wei)(wei)(wei)到期(qi)責(ze)任(ren)準(zhun)備(bei)金｡未(wei)(wei)(wei)到期(qi)責(ze)任(ren)準(zhun)備(bei)金,是指保(bao)險(xian)(xian)(xian)(xian)人(ren)為尚(shang)未(wei)(wei)(wei)終止的(de)(de)非(fei)壽險(xian)(xian)(xian)(xian)保(bao)險(xian)(xian)(xian)(xian)責(ze)任(ren)提(ti)取(qu)的(de)(de)準(zhun)備(bei)金,包括保(bao)險(xian)(xian)(xian)(xian)公司為保(bao)險(xian)(xian)(xian)(xian)期(qi)間在一年(nian)以(yi)內(含(han)一年(nian))的(de)(de)保(bao)險(xian)(xian)(xian)(xian)合同(tong)項下尚(shang)未(wei)(wei)(wei)到期(qi)的(de)(de)保(bao)險(xian)(xian)(xian)(xian)責(ze)任(ren)而提(ti)取(qu)的(de)(de)準(zhun)備(bei)金,以(yi)及為保(bao)險(xian)(xian)(xian)(xian)期(qi)間在一年(nian)以(yi)上(不(bu)含(han)一年(nian))的(de)(de)保(bao)險(xian)(xian)(xian)(xian)合同(tong)項下尚(shang)未(wei)(wei)(wei)到期(qi)的(de)(de)保(bao)險(xian)(xian)(xian)(xian)責(ze)任(ren)而提(ti)取(qu)的(de)(de)長期(qi)責(ze)任(ren)準(zhun)備(bei)金｡

二､未決賠款(kuan)準備金的(de)確(que)認(ren)與計量

1.已(yi)發生已(yi)報案(an)未決(jue)賠(pei)(pei)(pei)款(kuan)準(zhun)備金｡已(yi)發生已(yi)報案(an)未決(jue)賠(pei)(pei)(pei)款(kuan)準(zhun)備金評(ping)估(gu)最常(chang)應(ying)用的(de)(de)技術是逐案(an)估(gu)計(ji)法,即由經驗豐富的(de)(de)理賠(pei)(pei)(pei)人員(yuan)對每一(yi)個(ge)已(yi)報案(an)賠(pei)(pei)(pei)案(an)的(de)(de)未決(jue)賠(pei)(pei)(pei)款(kuan)成本進(jin)行估(gu)算,同(tong)時要(yao)考慮索(suo)賠(pei)(pei)(pei)自(zi)身的(de)(de)特點､經濟環境(jing)等(deng)的(de)(de)變化｡在進(jin)行會計(ji)處理時,需要(yao)精算部門分別提供再(zai)保(bao)前和再(zai)保(bao)后(hou)的(de)(de)未決(jue)賠(pei)(pei)(pei)款(kuan)準(zhun)備金數據｡

2.已(yi)發生(sheng)未(wei)(wei)(wei)報(bao)(bao)案(an)未(wei)(wei)(wei)決(jue)(jue)賠款(kuan)(kuan)準(zhun)備金(jin)(jin)(jin)｡對已(yi)發生(sheng)未(wei)(wei)(wei)報(bao)(bao)案(an)未(wei)(wei)(wei)決(jue)(jue)賠款(kuan)(kuan)準(zhun)備金(jin)(jin)(jin)評估,通(tong)常采用鏈梯法(fa)(fa)､案(an)均(jun)賠款(kuan)(kuan)法(fa)(fa)､準(zhun)備金(jin)(jin)(jin)進展法(fa)(fa)､賠付率(lv)法(fa)(fa)和B―F法(fa)(fa)等｡通(tong)過上述精(jing)算方法(fa)(fa)可以先計(ji)算出各(ge)事故年(nian)的(de)(de)終級損失,從終級損失中(zhong)減去(qu)已(yi)決(jue)(jue)賠款(kuan)(kuan),即(ji)得出未(wei)(wei)(wei)決(jue)(jue)賠款(kuan)(kuan)準(zhun)備金(jin)(jin)(jin)的(de)(de)估計(ji)值(zhi),然后從未(wei)(wei)(wei)決(jue)(jue)賠款(kuan)(kuan)準(zhun)備金(jin)(jin)(jin)的(de)(de)估計(ji)值(zhi)中(zhong)再(zai)減去(qu)已(yi)發生(sheng)已(yi)報(bao)(bao)案(an)未(wei)(wei)(wei)決(jue)(jue)賠款(kuan)(kuan)準(zhun)備金(jin)(jin)(jin)金(jin)(jin)(jin)額,就(jiu)得到(dao)了已(yi)發生(sheng)未(wei)(wei)(wei)報(bao)(bao)案(an)未(wei)(wei)(wei)決(jue)(jue)賠款(kuan)(kuan)準(zhun)備金(jin)(jin)(jin)｡

借:提(ti)取(qu)未決(jue)(jue)賠(pei)款(kuan)準備金――已發生未報(bao)案未決(jue)(jue)賠(pei)款(kuan)準備金32 109

貸(dai):未決賠(pei)(pei)款準備金――已(yi)發生未報案未決賠(pei)(pei)款準備金323 109

3.理(li)(li)賠(pei)(pei)(pei)(pei)費(fei)(fei)(fei)(fei)用準備金｡對于保險(xian)事故,保險(xian)公司除應(ying)(ying)支付(fu)給被保險(xian)人(ren)按(an)照合同約(yue)定的賠(pei)(pei)(pei)(pei)償外,還應(ying)(ying)支付(fu)結案過程中發生的理(li)(li)賠(pei)(pei)(pei)(pei)費(fei)(fei)(fei)(fei)用,所以保險(xian)公司應(ying)(ying)當提取(qu)理(li)(li)賠(pei)(pei)(pei)(pei)費(fei)(fei)(fei)(fei)用準備金｡其(qi)中,直(zhi)接(jie)發生于具(ju)體(ti)賠(pei)(pei)(pei)(pei)案的損失檢(jian)驗費(fei)(fei)(fei)(fei)､律師(shi)費(fei)(fei)(fei)(fei)等為直(zhi)接(jie)理(li)(li)賠(pei)(pei)(pei)(pei)費(fei)(fei)(fei)(fei)用,應(ying)(ying)提取(qu)直(zhi)接(jie)理(li)(li)賠(pei)(pei)(pei)(pei)費(fei)(fei)(fei)(fei)用準備金;而(er)不(bu)是直(zhi)接(jie)發生于具(ju)體(ti)賠(pei)(pei)(pei)(pei)案的理(li)(li)賠(pei)(pei)(pei)(pei)費(fei)(fei)(fei)(fei)用為間(jian)接(jie)理(li)(li)賠(pei)(pei)(pei)(pei)費(fei)(fei)(fei)(fei)用,應(ying)(ying)提取(qu)間(jian)接(jie)理(li)(li)賠(pei)(pei)(pei)(pei)費(fei)(fei)(fei)(fei)用準備金｡

(1)直(zhi)接(jie)理賠費用(yong)準備金(jin)｡評(ping)估直(zhi)接(jie)理賠費用(yong)準備金(jin)的常用(yong)方法是比(bi)例法,該方法假設直(zhi)接(jie)理賠費用(yong)與相應的賠款之間(jian)存在著一種(zhong)相對(dui)穩(wen)定的比(bi)例關系,并且該比(bi)例關系的發展規(gui)律在過去和將來(lai)是一致(zhi)的｡

借(jie):提取(qu)未決賠款準(zhun)備金――直接(jie)理賠費用準(zhun)備11 089

貸(dai):未決賠(pei)款(kuan)準備金(jin)――直接理(li)賠(pei)費用準備金(jin)11 089

(2)間(jian)(jian)接(jie)(jie)理(li)賠(pei)(pei)費(fei)(fei)(fei)用(yong)準備金(jin)｡間(jian)(jian)接(jie)(jie)理(li)賠(pei)(pei)費(fei)(fei)(fei)用(yong)準備金(jin)評估,需要首先確定間(jian)(jian)接(jie)(jie)理(li)賠(pei)(pei)費(fei)(fei)(fei)用(yong)與已(yi)決賠(pei)(pei)款(kuan)的(de)經(jing)驗(yan)(yan)比率,然后(hou)假設間(jian)(jian)接(jie)(jie)理(li)賠(pei)(pei)費(fei)(fei)(fei)用(yong)在(zai)立(li)案時(shi)發(fa)生(sheng)50%,其余(yu)50%在(zai)剩(sheng)余(yu)的(de)理(li)賠(pei)(pei)過程中發(fa)生(sheng)｡按照上述假設,就可(ke)以根(gen)據下述經(jing)驗(yan)(yan)公式估計間(jian)(jian)接(jie)(jie)理(li)賠(pei)(pei)費(fei)(fei)(fei)用(yong)準備金(jin):

間接理賠費用準備(bei)金(jin)=(已(yi)(yi)發生已(yi)(yi)報(bao)案(an)未(wei)決賠款準備(bei)金(jin)×50%+已(yi)(yi)發生未(wei)報(bao)案(an)未(wei)決賠款準備(bei)金(jin))×間接理賠費用與已(yi)(yi)決賠款的經(jing)驗(yan)比率

借(jie):提(ti)取未決賠款準(zhun)備(bei)金――間接理賠費(fei)用準(zhun)備(bei)金

貸(dai):未決賠款(kuan)準備金――間接理賠費(fei)用準備金

三､未到(dao)期(qi)責任準備(bei)金的確認與計量

未(wei)(wei)(wei)(wei)到期(qi)(qi)(qi)責(ze)(ze)任(ren)(ren)準(zhun)備(bei)(bei)金(jin)作為保(bao)(bao)險(xian)公司(si)履行未(wei)(wei)(wei)(wei)來賠(pei)付(fu)責(ze)(ze)任(ren)(ren)的(de)(de)(de)資(zi)金(jin)準(zhun)備(bei)(bei),任(ren)(ren)何一(yi)家保(bao)(bao)險(xian)公司(si)都要按照規(gui)定(ding)計提(ti)｡而(er)且保(bao)(bao)險(xian)公司(si)在評估(gu)未(wei)(wei)(wei)(wei)到期(qi)(qi)(qi)責(ze)(ze)任(ren)(ren)準(zhun)備(bei)(bei)金(jin)時(shi),還(huan)要對其(qi)(qi)進行充(chong)足(zu)性(xing)測試,如果未(wei)(wei)(wei)(wei)到期(qi)(qi)(qi)責(ze)(ze)任(ren)(ren)準(zhun)備(bei)(bei)金(jin)不能滿足(zu)未(wei)(wei)(wei)(wei)來賠(pei)付(fu)､費(fei)用等的(de)(de)(de)需要時(shi),還(huan)必須提(ti)取保(bao)(bao)費(fei)不足(zu)準(zhun)備(bei)(bei)金(jin)｡未(wei)(wei)(wei)(wei)到期(qi)(qi)(qi)責(ze)(ze)任(ren)(ren)準(zhun)備(bei)(bei)金(jin)的(de)(de)(de)評估(gu)方法(fa)通常分(fen)為比例法(fa)和風(feng)險(xian)分(fen)布(bu)法(fa)｡其(qi)(qi)中比例法(fa)又可以分(fen)為1/24th法(fa)､1/365th法(fa)等,主(zhu)要適(shi)用于被評估(gu)險(xian)種或險(xian)類的(de)(de)(de)風(feng)險(xian)分(fen)布(bu)比較均勻(yun)的(de)(de)(de)狀況;而(er)風(feng)險(xian)分(fen)布(bu)法(fa)分(fen)為七十八法(fa)則､逆七十八法(fa)則､流量(liang)預(yu)期(qi)(qi)(qi)法(fa)等,主(zhu)要適(shi)用于保(bao)(bao)險(xian)期(qi)(qi)(qi)間較長(chang)的(de)(de)(de)險(xian)種｡下(xia)面分(fen)別就上(shang)述方法(fa)予以介紹:

1.月平均估算法(1/24th法)

月(yue)平(ping)均估算法的(de)(de)理(li)論依據是(shi)假定一個月(yue)所(suo)有承保(bao)的(de)(de)保(bao)險單是(shi)30天內逐日(ri)開出的(de)(de),并(bing)且保(bao)險單數量､保(bao)額､保(bao)費服從(cong)均勻分(fen)布,這(zhe)樣(yang)可以近似(si)的(de)(de)認為所(suo)有的(de)(de)保(bao)單從(cong)月(yue)中開始生效,即(ji)對(dui)于每張保(bao)單當月(yue)僅(jin)能賺得(de)半月(yue)的(de)(de)保(bao)費｡對(dui)一年期的(de)(de)保(bao)單,當月(yue)已賺保(bao)費僅(jin)是(shi)年保(bao)費的(de)(de)1/24｡

以一年期的(de)(de)保單為例,采用1/24th法評估未到期責任準備金(jin),每年末(mo)的(de)(de)12月31日,可(ke)以根據下表所示的(de)(de)未賺保費因(yin)子來評估:

(1)2005年12月該公(gong)司提取的再(zai)保前(qian)的未到期責任準備金計算如(ru)下:

P12=1248*1/24+1296*3/24+1200*5/24+…+1164*23/24=1115.5

則2005年(nian)12月提取未到期(qi)責(ze)任準備金的會計分錄如下:

借:提(ti)取未(wei)到期責任準(zhun)備金1 115.5

貸:未到期責(ze)任準備金1 115.5

(2)2005年12月該公司再保(bao)后的未(wei)到期責任(ren)準備(bei)金計算如下:

A12=998.4*1/24+1036.8*3/24+960*5/24+…+913.2*23/24=892.4

2005年12月該公(gong)司應收分保未到期責任準備(bei)金(jin)計算如下:

應(ying)收分保未(wei)到期責(ze)任準備金(jin)=P12-A12=223.1

則2005年(nian)12月應(ying)收分保未到期(qi)責任準備金的(de)會計分錄如(ru)下:

借:應收(shou)分(fen)保未到期(qi)責任準備(bei)金223.1

貸(dai):提取未到(dao)期責任準備金(jin)223.1

2.逐(zhu)日估(gu)(gu)算法(fa)(fa)(1/365th法(fa)(fa))｡1/365th法(fa)(fa)是以日為(wei)基礎逐(zhu)單(dan)評(ping)估(gu)(gu)未(wei)到(dao)(dao)(dao)(dao)(dao)期(qi)責(ze)(ze)任(ren)準(zhun)備(bei)(bei)(bei)金(jin)的(de)(de)(de)一種方(fang)法(fa)(fa),所(suo)以又稱逐(zhu)日估(gu)(gu)算法(fa)(fa)｡1/365th法(fa)(fa)是根據(ju)有效保(bao)(bao)(bao)(bao)(bao)單(dan)的(de)(de)(de)天(tian)數(shu)來計算未(wei)到(dao)(dao)(dao)(dao)(dao)期(qi)責(ze)(ze)任(ren)準(zhun)備(bei)(bei)(bei)金(jin)的(de)(de)(de),將(jiang)(jiang)所(suo)有保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)期(qi)間在一年(nian)以下(包(bao)括一年(nian))保(bao)(bao)(bao)(bao)(bao)單(dan)的(de)(de)(de)未(wei)到(dao)(dao)(dao)(dao)(dao)期(qi)責(ze)(ze)任(ren)準(zhun)備(bei)(bei)(bei)金(jin)進行加(jia)總(zong),即可得(de)到(dao)(dao)(dao)(dao)(dao)短期(qi)險(xian)(xian)未(wei)到(dao)(dao)(dao)(dao)(dao)期(qi)責(ze)(ze)任(ren)準(zhun)備(bei)(bei)(bei)金(jin);將(jiang)(jiang)所(suo)有保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)期(qi)間在一年(nian)以上保(bao)(bao)(bao)(bao)(bao)單(dan)的(de)(de)(de)未(wei)到(dao)(dao)(dao)(dao)(dao)期(qi)責(ze)(ze)任(ren)準(zhun)備(bei)(bei)(bei)金(jin)進行加(jia)總(zong),即可得(de)到(dao)(dao)(dao)(dao)(dao)長期(qi)險(xian)(xian)未(wei)到(dao)(dao)(dao)(dao)(dao)期(qi)責(ze)(ze)任(ren)準(zhun)備(bei)(bei)(bei)金(jin)｡通常情(qing)況下,保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)司(si)采(cai)用(yong)1/24th法(fa)(fa),1/365th法(fa)(fa)或者其(qi)他更(geng)為(wei)謹慎合理得(de)方(fang)法(fa)(fa)評(ping)估(gu)(gu)未(wei)到(dao)(dao)(dao)(dao)(dao)期(qi)責(ze)(ze)任(ren)準(zhun)備(bei)(bei)(bei)金(jin)｡特別是對于機動車輛法(fa)(fa)定第三(san)者責(ze)(ze)任(ren)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian),根據(ju)《保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)司(si)非壽險(xian)(xian)業務準(zhun)備(bei)(bei)(bei)金(jin)管(guan)理辦(ban)法(fa)(fa)實施(shi)細則》規(gui)定,必須采(cai)用(yong)1/365th法(fa)(fa)評(ping)估(gu)(gu)其(qi)未(wei)到(dao)(dao)(dao)(dao)(dao)期(qi)責(ze)(ze)任(ren)準(zhun)備(bei)(bei)(bei)金(jin),而且采(cai)用(yong)1/365th法(fa)(fa),其(qi)精確程度(du)明(ming)顯(xian)要比1/24th法(fa)(fa)高得(de)多｡

1/365th法未到(dao)期(qi)責任(ren)準備金計算公式為:

未到(dao)期責(ze)任準備金=保單未賺保費天(tian)數(shu)/保險期間涵蓋(gai)天(tian)數(shu)×保費收入

3.七十(shi)八法(fa)則(ze)(ze)與逆(ni)七十(shi)八法(fa)則(ze)(ze)｡對于(yu)某些特(te)定(ding)的(de)險(xian)(xian)(xian)種,隨著(zhu)承保(bao)(bao)(bao)時間延(yan)長,風險(xian)(xian)(xian)逐(zhu)漸(jian)降(jiang)低或(huo)增大｡此時保(bao)(bao)(bao)險(xian)(xian)(xian)公司考慮近(jin)似選用七十(shi)八法(fa)則(ze)(ze)與逆(ni)七十(shi)八法(fa)則(ze)(ze),評估未(wei)到期(qi)責任準備金(jin)｡例如,對于(yu)個人抵押商品住(zhu)房(fang)保(bao)(bao)(bao)證保(bao)(bao)(bao)險(xian)(xian)(xian),由于(yu)貸款(kuan)余額的(de)減少,風險(xian)(xian)(xian)分布(bu)呈現遞減的(de)趨勢,可(ke)考慮采(cai)用七十(shi)八法(fa)則(ze)(ze);而(er)對于(yu)車輛保(bao)(bao)(bao)修期(qi)延(yan)長保(bao)(bao)(bao)險(xian)(xian)(xian)的(de)風險(xian)(xian)(xian)在承保(bao)(bao)(bao)期(qi)內逐(zhu)漸(jian)增加(jia),則(ze)(ze)考慮采(cai)用逆(ni)七十(shi)八法(fa)則(ze)(ze)｡

七十八法則(ze)的計算(suan)公式為(wei):

12

P12=∑（13-N）* X N /78

N =1

逆七十八(ba)法則的計(ji)算(suan)公式為:

12

P12=∑N* XN /78

N=1

N――表示月份數

P12――表(biao)示年底提取(qu)的(de)未到期責任準備金

X――表(biao)示年度(du)各月的保費收入

上述公(gong)式適用于一(yi)年(nian)期保單,分母78=12+11+…+1;如果為(wei)兩年(nian)期的保單,分母則是24+23+…+1=300｡

1)該(gai)公司2004年12月31日(ri)提取的再保(bao)前未到期責任(ren)準備金(jin)計算(suan)如下:

12

P12=∑(13-N)*X N/78=1233.1

N=1

借:提取未(wei)到期責任準備金1 233.1

貸:未到期(qi)責(ze)任準備金1 233.1

2)該公(gong)司2004年(nian)12月(yue)31日提取(qu)的再保后的未(wei)到期責任準備(bei)金計算如下:

12

S12=∑(13-N)*Z N/78=986.5

N=1

應收分保未到期責任準備金=P12-S12=246.6

借:應(ying)收分保未到期(qi)責任(ren)準備金246.6

貸:提取未到(dao)期責任準備金246.6

4.流量(liang)預(yu)期法｡流量(liang)預(yu)期法是以承保(bao)業務的實際風(feng)險(xian)分(fen)(fen)布(bu)為(wei)基(ji)礎計(ji)算未到期責任(ren)準(zhun)備金的,這需(xu)要根據歷史經(jing)驗(yan)數據,對風(feng)險(xian)分(fen)(fen)布(bu)狀況和已賺保(bao)費比例分(fen)(fen)布(bu)進行估計(ji)｡

5.保(bao)費不(bu)(bu)足準(zhun)(zhun)(zhun)備金(jin)｡按(an)(an)照保(bao)監會第13號(hao)令《保(bao)險(xian)公司(si)非壽險(xian)業務準(zhun)(zhun)(zhun)備金(jin)管(guan)理(li)辦法(試(shi)行)》中第12條規定(ding)(ding):保(bao)險(xian)公司(si)在提取未到(dao)(dao)期(qi)(qi)責(ze)任(ren)(ren)(ren)準(zhun)(zhun)(zhun)備金(jin)時(shi),應(ying)(ying)當對其充(chong)足性(xing)進(jin)(jin)行測試(shi)｡未到(dao)(dao)期(qi)(qi)責(ze)任(ren)(ren)(ren)準(zhun)(zhun)(zhun)備金(jin)不(bu)(bu)足時(shi),要提取保(bao)費不(bu)(bu)足準(zhun)(zhun)(zhun)備金(jin)｡因此,在按(an)(an)前述方法評估(gu)未到(dao)(dao)期(qi)(qi)責(ze)任(ren)(ren)(ren)準(zhun)(zhun)(zhun)備金(jin)后,保(bao)險(xian)公司(si)還需(xu)要預期(qi)(qi)未來發生的(de)(de)賠款與(yu)費用,就是用未到(dao)(dao)期(qi)(qi)責(ze)任(ren)(ren)(ren)準(zhun)(zhun)(zhun)備金(jin)去(qu)乘以(yi)估(gu)計(ji)的(de)(de)賠付率與(yu)費用率,扣除(chu)投資收入的(de)(de)差額,與(yu)未到(dao)(dao)期(qi)(qi)責(ze)任(ren)(ren)(ren)準(zhun)(zhun)(zhun)備金(jin)的(de)(de)賬(zhang)面余額進(jin)(jin)行比(bi)較,檢查未到(dao)(dao)期(qi)(qi)責(ze)任(ren)(ren)(ren)準(zhun)(zhun)(zhun)備金(jin)是否足夠充(chong)分｡并且按(an)(an)照《保(bao)險(xian)公司(si)非壽險(xian)業務準(zhun)(zhun)(zhun)備金(jin)管(guan)理(li)辦法實施細則》的(de)(de)規定(ding)(ding),未到(dao)(dao)期(qi)(qi)責(ze)任(ren)(ren)(ren)準(zhun)(zhun)(zhun)備金(jin)的(de)(de)提取金(jin)額應(ying)(ying)大(da)于(yu)或等(deng)于(yu)以(yi)下(xia)兩者中的(de)(de)較大(da)值:

I.預期未來發(fa)生的賠款(kuan)､費用及再保支出的余額;

II.在準備金評估(gu)日(ri)假(jia)設保單(dan)退(tui)保時的退(tui)保金額｡

從(cong)會(hui)計(ji)(ji)核(he)算的(de)(de)(de)(de)(de)(de)角(jiao)度(du)來(lai)看,保(bao)險(xian)(xian)(xian)(xian)公司提(ti)取責(ze)任準(zhun)(zhun)(zhun)(zhun)備(bei)(bei)金(jin)的(de)(de)(de)(de)(de)(de)目的(de)(de)(de)(de)(de)(de)是為(wei)了(le)按照權責(ze)發生制的(de)(de)(de)(de)(de)(de)基本(ben)(ben)原理(li)來(lai)核(he)算損(sun)益､反(fan)映盈虧,而從(cong)保(bao)險(xian)(xian)(xian)(xian)公司經(jing)營(ying)的(de)(de)(de)(de)(de)(de)角(jiao)度(du)來(lai)看,準(zhun)(zhun)(zhun)(zhun)備(bei)(bei)金(jin)評估的(de)(de)(de)(de)(de)(de)準(zhun)(zhun)(zhun)(zhun)確(que)(que)性將會(hui)影響公司的(de)(de)(de)(de)(de)(de)經(jing)營(ying)策(ce)略､產(chan)品設(she)計(ji)(ji)､償付(fu)能力以及公司之(zhi)間盈利能力的(de)(de)(de)(de)(de)(de)可(ke)比性等等｡因(yin)此(ci),保(bao)險(xian)(xian)(xian)(xian)會(hui)計(ji)(ji)對(dui)保(bao)險(xian)(xian)(xian)(xian)負債的(de)(de)(de)(de)(de)(de)確(que)(que)認與計(ji)(ji)量,尤(you)其是對(dui)責(ze)任準(zhun)(zhun)(zhun)(zhun)備(bei)(bei)金(jin)的(de)(de)(de)(de)(de)(de)確(que)(que)認與計(ji)(ji)量應(ying)遵循(xun)謹慎的(de)(de)(de)(de)(de)(de)估價原則｡目前,各家保(bao)險(xian)(xian)(xian)(xian)公司也在(zai)通過(guo)不斷努(nu)力,尋求(qiu)(qiu)適合(he)于自己保(bao)險(xian)(xian)(xian)(xian)公司實際情況的(de)(de)(de)(de)(de)(de)責(ze)任準(zhun)(zhun)(zhun)(zhun)備(bei)(bei)金(jin)的(de)(de)(de)(de)(de)(de)計(ji)(ji)提(ti)方法,力求(qiu)(qiu)計(ji)(ji)提(ti)的(de)(de)(de)(de)(de)(de)責(ze)任準(zhun)(zhun)(zhun)(zhun)備(bei)(bei)金(jin)充(chong)分､合(he)理(li)｡筆者希望通過(guo)本(ben)(ben)文(wen)能為(wei)保(bao)險(xian)(xian)(xian)(xian)公司的(de)(de)(de)(de)(de)(de)準(zhun)(zhun)(zhun)(zhun)備(bei)(bei)金(jin)核(he)算提(ti)供一些有益的(de)(de)(de)(de)(de)(de)探(tan)討｡

參考文獻:

[1] 企業會計準則[M].北京:中國財政經濟出版社,2006.

[2] 吳小平.保險(xian)公司非壽(shou)險(xian)業務準備金評估實務指南[M].北京(jing):中國財政經(jing)濟出版社,2005.

[3] 張卓(zhuo)奇.保(bao)險(xian)公司(si)會計[M].上(shang)海:上(shang)海財經大學出版(ban)社,2001.

[4] 張洪(hong)濤.保(bao)險(xian)財(cai)務會計[M].北京:中國人民大學出版社,2004.

[5] 魏(wei)巧琴.保險公(gong)司經營管理[M].上海:上海財經大學出版社,2002.

[6] 陶存文.保險會計學(xue)[M].北京:對外經(jing)濟貿(mao)易大學(xue)出版社(she),2003.

篇7

(一)為了統一規范保險中(zhong)(zhong)介公司(si)的會(hui)(hui)計核算，真(zhen)實、完整地提供企(qi)業的會(hui)(hui)計信(xin)息，根據《中(zhong)(zhong)華人民共和國(guo)會(hui)(hui)計法(fa)(fa)》、《企(qi)業財務會(hui)(hui)計報告(gao)條例(li)》、《企(qi)業會(hui)(hui)計制(zhi)度》和國(guo)家有關(guan)法(fa)(fa)律、法(fa)(fa)規，并結合保險中(zhong)(zhong)介公司(si)特(te)點及實際情況(kuang)，特(te)制(zhi)定(ding)《保險中(zhong)(zhong)介公司(si)會(hui)(hui)計核算辦法(fa)(fa)》(以(yi)下(xia)簡稱“本辦法(fa)(fa)”)。

（二）中華人民共和國境內所有(you)保險中介公司在執(zhi)行《企(qi)業會計制度》的(de)同(tong)時，執(zhi)行本辦法。

本辦法中的(de)(de)保(bao)(bao)險(xian)中介公(gong)司(si)是指經中國保(bao)(bao)險(xian)監(jian)督管理委員會批(pi)準取(qu)(qu)得營業(ye)許(xu)可(ke)證(zheng)，從事保(bao)(bao)險(xian)中介服務并采(cai)取(qu)(qu)有(you)限(xian)責任公(gong)司(si)和股份(fen)有(you)限(xian)公(gong)司(si)組織形式的(de)(de)專業(ye)保(bao)(bao)險(xian)公(gong)司(si)、保(bao)(bao)險(xian)經紀公(gong)司(si)和保(bao)(bao)險(xian)公(gong)估公(gong)司(si)。

(三)采(cai)取有限責任公司和股份有限公司以外(wai)其他組織形式設立的保險中(zhong)介機(ji)構(gou)，其

日常經營(ying)業務(wu)的核算(suan)應參(can)照本辦法執行，所有者(zhe)出資、與(yu)所有者(zhe)往來等的核算(suan)另行規定(ding)。

二、補充會計科目設置及其使(shi)用說明

(一)會計科目的設置

本辦法在(zai)(zai)《企業(ye)(ye)(ye)會計制度》的基礎上增(zeng)設了(le)“存出營業(ye)(ye)(ye)保(bao)證(zheng)金”科(ke)目；在(zai)(zai)“應(ying)收(shou)(shou)賬(zhang)款”下增(zeng)設了(le)“墊付(fu)(fu)保(bao)費”、“代墊費用”二(er)(er)(er)級科(ke)目；在(zai)(zai)“應(ying)付(fu)(fu)賬(zhang)款”下增(zeng)設了(le)“代收(shou)(shou)保(bao)費”二(er)(er)(er)級科(ke)目；在(zai)(zai)“其他應(ying)付(fu)(fu)款”下增(zeng)設了(le)“協作業(ye)(ye)(ye)務(wu)費用”二(er)(er)(er)級科(ke)目；在(zai)(zai)“主營業(ye)(ye)(ye)務(wu)收(shou)(shou)入(ru)”下增(zeng)設了(le)“傭金收(shou)(shou)入(ru)”、“經紀傭金收(shou)(shou)入(ru)”、“咨詢費收(shou)(shou)入(ru)”、“公估(gu)費收(shou)(shou)入(ru)”二(er)(er)(er)級科(ke)目，并(bing)對這些科(ke)目的核算內容進行了(le)補充規定。

(二(er))補充(chong)會計科目的使(shi)用(yong)說明(ming)

1131應收賬款

一、本科目核(he)算保(bao)險中介公(gong)司因提供勞務等應向接(jie)受(shou)勞務單位收取的款項(xiang)等。

二、在本科目(mu)下設置“墊(dian)(dian)付保(bao)(bao)(bao)費”明細(xi)科目(mu)，核算保(bao)(bao)(bao)險公(gong)司或保(bao)(bao)(bao)險經紀公(gong)司為投保(bao)(bao)(bao)人墊(dian)(dian)付給保(bao)(bao)(bao)險公(gong)司的保(bao)(bao)(bao)費。

三、為投(tou)保(bao)(bao)(bao)人墊付(fu)(fu)保(bao)(bao)(bao)費支付(fu)(fu)給保(bao)(bao)(bao)險公司時(shi)，應(ying)(ying)借記(ji)(ji)本科(ke)(ke)目(mu)(墊付(fu)(fu)保(bao)(bao)(bao)費)，貸(dai)記(ji)(ji)“現(xian)金(jin)”、“銀(yin)行存款”等(deng)科(ke)(ke)目(mu)。收到投(tou)保(bao)(bao)(bao)人支付(fu)(fu)的保(bao)(bao)(bao)費時(shi)。應(ying)(ying)借記(ji)(ji)“現(xian)金(jin)”、“銀(yin)行存款”等(deng)科(ke)(ke)目(mu)，貸(dai)記(ji)(ji)本科(ke)(ke)目(mu)(墊付(fu)(fu)保(bao)(bao)(bao)費)。

四(si)、“應(ying)收賬款——墊付保費”科目應(ying)按投保人(ren)設置明(ming)細賬，進行(xing)明(ming)細核算。

五、在(zai)本科(ke)目下設置“代(dai)墊(dian)費用”明細科(ke)目。代(dai)墊(dian)費用是指根據(ju)合同(tong)(tong)規(gui)定(ding)(ding)，保(bao)險中介(jie)公(gong)司在(zai)完成業務的過程中為(wei)客戶暫時墊(dian)付的費用。如(ru)合同(tong)(tong)中規(gui)定(ding)(ding)的差旅費、查勘費、專家咨詢費、檢(jian)測費等。如(ru)果業務合同(tong)(tong)中未明確(que)規(gui)定(ding)(ding)為(wei)代(dai)墊(dian)費用的，應作為(wei)保(bao)險中介(jie)公(gong)司的業務成本進(jin)行(xing)核算(suan)。

六、發生代墊(dian)(dian)費用時(shi)，借(jie)記(ji)本科(ke)目(mu)(mu)(代墊(dian)(dian)費用)，貸記(ji)“現金”、“銀(yin)行存款”等科(ke)目(mu)(mu)。收型客(ke)戶(hu)歸還的代墊(dian)(dian)費用時(shi)，借(jie)記(ji)“現金”、“銀(yin)行存款”等科(ke)目(mu)(mu)，貸記(ji)本科(ke)目(mu)(mu)(代墊(dian)(dian)費用)。，

七、“應收賬款(kuan)一代墊費用”科目應描客戶等設置明細(xi)賬，進行(xing)明細(xi)核算。．

1905存出(chu)營(ying)業(ye)保證金

一、本科目用(yong)來核算(suan)保險中介公司繳有的(de)營業保證金。

二、繳(jiao)存(cun)保證金時，借記本科(ke)日“，貸記“鍤行存(cun)款(kuan)”科(ke)目(mu)。

三、本科目期末借方余額(e)，反(fan)映保險中(zhong)介公司繳存的營業保證金(jin)余額(e)。

2121應付賬款

一、本科目核(he)算(suan)保險中介公司因購入商品、接受勞務等應付給供應單位的款項等。

二(er)、在本科(ke)目下設(she)置“代(dai)收保(bao)費”明細科(ke)目，核算保(bao)險公(gong)司或(huo)保(bao)險經(jing)紀公(gong)司向投保(bao)人收取、之后再解付給(gei)保(bao)險公(gong)司的(de)保(bao)費。

三、收到投保(bao)人交付(fu)的保(bao)費時，借記(ji)“現(xian)金”或“銀行存(cun)款”等科目，貸記(ji)本科目(代收保(bao)費)。

將保(bao)費(fei)解(jie)付給(gei)保(bao)險公司時，應借記本科目(代收保(bao)費(fei))，貸記“現金(jin)”、“銀(yin)行存款”等科目。

四、“應付賬款——代(dai)收保費”科目應按(an)保險(xian)公司設置明細賬。進行明細核算。

2181其他(ta)應(ying)付款

一、本科目用來核算(suan)保險中介公司應付、暫收(shou)其他單位(wei)和個人的除代收(shou)保費之外的款項。

二、在本科目(mu)下設(she)置“協(xie)(xie)作(zuo)(zuo)業務費用“明細科目(mu)，核算保險(xian)經紀(ji)公司或保險(xian)公估公司進行(xing)業務協(xie)(xie)作(zuo)(zuo)時一方支付給另一方的費用。

三、發生協作業務時，保險中(zhong)介公司(si)按應(ying)支付給其他中(zhong)介機(ji)構(gou)的業務協作費(fei)用，借記“銀行存款”、“應(ying)收賬(zhang)款”等科目，貸記本科目(協作業務費(fei)用)。

保險中介公司(si)支付(fu)給協作方的業(ye)務協作費(fei)(fei)，借記本科目(協作業(ye)務費(fei)(fei)用(yong))，貸記“銀行存款”等科目。

四、“其他應付(fu)款——協(xie)(xie)作業(ye)務(wu)費用(yong)”科目(mu)應按各協(xie)(xie)作方設置明細(xi)賬，進行明細(xi)核算。

5101主營業務(wu)收入

一、本科目(mu)核算保(bao)險中介公司從事其主營業務所產生(sheng)的(de)收入。

二(er)、保險公司主(zhu)營(ying)業務收(shou)(shou)入(ru)是向保險公司收(shou)(shou)取的保險傭金，本辦法在(zai)“主(zhu)營(ying)業務收(shou)(shou)入(ru)”下設置“傭金收(shou)(shou)入(ru)”明紐科目進行核算。

保險(xian)(xian)經紀公司主(zhu)營業(ye)務收(shou)(shou)(shou)入(ru)(ru)(ru)包(bao)含經紀傭金(jin)收(shou)(shou)(shou)入(ru)(ru)(ru)、咨(zi)詢(xun)(xun)費(fei)收(shou)(shou)(shou)入(ru)(ru)(ru)，本辦法在“主(zhu)營業(ye)務收(shou)(shou)(shou)入(ru)(ru)(ru)”下分別(bie)設置“經紀傭金(jin)收(shou)(shou)(shou)入(ru)(ru)(ru)”、“咨(zi)詢(xun)(xun)費(fei)收(shou)(shou)(shou)入(ru)(ru)(ru)”明細科目(mu)進行核(he)算。經紀傭金(jin)收(shou)(shou)(shou)入(ru)(ru)(ru)指為客戶(hu)擬訂投保或(huo)分保方案、辦理投保手續、代辦檢驗(yan)、索(suo)賠等業(ye)務的收(shou)(shou)(shou)入(ru)(ru)(ru)；咨(zi)詢(xun)(xun)費(fei)收(shou)(shou)(shou)入(ru)(ru)(ru)指為客戶(hu)提供(gong)防(fang)災、防(fang)損或(huo)風險(xian)(xian)評估(gu)、風險(xian)(xian)管理咨(zi)詢(xun)(xun)等服務的收(shou)(shou)(shou)入(ru)(ru)(ru)。

保(bao)險(xian)(xian)公估公司(si)的(de)主(zhu)營(ying)業務(wu)收(shou)入是(shi)承保(bao)前或承保(bao)后檢驗、估價(jia)和風險(xian)(xian)評估，及(ji)標的(de)出險(xian)(xian)后查勘、檢驗、估損及(ji)理(li)算等業務(wu)的(de)收(shou)入，本辦法在“主(zhu)營(ying)業務(wu)收(shou)入”下設置“公估費收(shou)入”明(ming)細科目進行核(he)算。

三、保險公(gong)司(si)中介在同(tong)一會計年度內開(kai)始并完成的勞(lao)務，應當在完成勞(lao)務時確(que)認收入(ru)。

如果合同約定(ding)，即(ji)使協作(zuo)方(fang)未履行完(wan)勞務，本(ben)公(gong)司亦可在完(wan)成自(zi)己的(de)任(ren)務后獲(huo)得(de)相應的(de)收入(ru)，則保(bao)險中介公(gong)司應在完(wan)成自(zi)己的(de)任(ren)務時確(que)認收入(ru)。保(bao)險經紀公(gong)司或保(bao)險公(gong)估公(gong)司在確(que)認收入(ru)時，不包括與其他(ta)中介機(ji)構進行協作(zuo)應歸屬于其他(ta)中介機(ji)構的(de)協作(zuo)費用(yong)。

保(bao)險(xian)中(zhong)(zhong)介(jie)公司應(ying)(ying)按(an)應(ying)(ying)收取的服務(wu)(wu)費．借(jie)記(ji)“應(ying)(ying)收賬款”等(deng)科(ke)目，按(an)應(ying)(ying)支付(fu)(fu)給(gei)其(qi)他中(zhong)(zhong)介(jie)機構的業(ye)務(wu)(wu)協(xie)(xie)作費，貸(dai)(dai)記(ji)“其(qi)他應(ying)(ying)付(fu)(fu)款——協(xie)(xie)作業(ye)務(wu)(wu)費用”科(ke)目，按(an)其(qi)差額(e)，貸(dai)(dai)記(ji)“主(zhu)營業(ye)務(wu)(wu)收入”相應(ying)(ying)的二級明細科(ke)目。保(bao)險(xian)中(zhong)(zhong)介(jie)公司支付(fu)(fu)給(gei)協(xie)(xie)作方的業(ye)務(wu)(wu)協(xie)(xie)作費，借(jie)記(ji)“其(qi)他應(ying)(ying)付(fu)(fu)款——協(xie)(xie)作業(ye)務(wu)(wu)費用”科(ke)目，貸(dai)(dai)記(ji)“銀(yin)行(xing)存款”等(deng)科(ke)目。

本(ben)公司應(ying)收(shou)的(de)其他中介機構的(de)業(ye)務協作費，借(jie)記(ji)(ji)“應(ying)收(shou)賬款”、“銀行(xing)存款”等(deng)科目，貸記(ji)(ji)“主營(ying)業(ye)務收(shou)入”相應(ying)的(de)二(er)級(ji)明細科目。

四、如(ru)果保險(xian)中介(jie)公(gong)司提供勞(lao)(lao)務(wu)的(de)(de)(de)開始和完(wan)成(cheng)(cheng)分屬不同的(de)(de)(de)會計(ji)年度(du)(du)，在提供勞(lao)(lao)務(wu)交(jiao)(jiao)易的(de)(de)(de)結(jie)果能(neng)夠可靠(kao)估(gu)計(ji)的(de)(de)(de)情況下(xia)，應當在資產負債(zhai)表日按完(wan)工(gong)百分比法(fa)確認相關(guan)的(de)(de)(de)勞(lao)(lao)務(wu)收(shou)入(ru)。當勞(lao)(lao)務(wu)的(de)(de)(de)總收(shou)入(ru)和總成(cheng)(cheng)本(ben)能(neng)夠可靠(kao)計(ji)量、與交(jiao)(jiao)易相關(guan)的(de)(de)(de)經濟利益能(neng)夠流入(ru)企業(ye)、勞(lao)(lao)務(wu)的(de)(de)(de)完(wan)成(cheng)(cheng)程(cheng)度(du)(du)能(neng)夠可靠(kao)確定(ding)時(shi)，則勞(lao)(lao)務(wu)交(jiao)(jiao)易的(de)(de)(de)結(jie)果能(neng)夠可靠(kao)地估(gu)計(ji)。

在(zai)提供勞務交易的結(jie)果不能可靠估計的情況下，應當在(zai)資產負債表日(ri)對收(shou)入分別三(san)種情況進行確認(ren)和計量：

1．如果(guo)已(yi)經發生(sheng)的勞務成(cheng)本預計能夠得到(dao)補償，應按已(yi)經發生(sheng)的勞務成(cheng)本金額確認(ren)收入(ru)，并按相同(tong)金額結轉成(cheng)本；

2．如果(guo)已(yi)經發生(sheng)的勞務(wu)成本(ben)預計不(bu)能全部得(de)(de)到補(bu)償(chang)，應按能夠得(de)(de)到補(bu)償(chang)的勞務(wu)成本(ben)金額確認(ren)收(shou)入(ru)，并按已(yi)經發生(sheng)的勞務(wu)成本(ben)作為當期費用；．

3．如果(guo)已經(jing)發(fa)生的勞(lao)務成本(ben)預計(ji)全部(bu)不(bu)能得到補償，應(ying)按(an)已經(jing)發(fa)生的勞(lao)務成本(ben)計(ji)入當期(qi)費(fei)用，不(bu)確認收入。

5401主營業務成本

一、本(ben)(ben)科目核算保險(xian)中介公(gong)司從(cong)事主營(ying)(ying)(ying)．業務(wu)而發(fa)生的實際成(cheng)本(ben)(ben)。包括支付給營(ying)(ying)(ying)銷員(yuan)的傭(yong)金(jin)，業務(wu)部門的辦公(gong)費(fei)、折舊費(fei)、水電(dian)費(fei)、人員(yuan)工資、福利費(fei)、差(cha)旅費(fei)、交通費(fei)、通訊費(fei)，以及其他(ta)與主營(ying)(ying)(ying)業務(wu)直接相關的成(cheng)本(ben)(ben)。

二、對于同一(yi)會計年(nian)度開(kai)始并(bing)完成(cheng)(cheng)(cheng)業務(wu)，公司應(ying)(ying)當在(zai)(zai)結(jie)轉主營(ying)(ying)業務(wu)收入(ru)的(de)同時(shi)結(jie)轉主營(ying)(ying)業務(wu)成(cheng)(cheng)(cheng)本(ben)(ben)；對于跨(kua)年(nian)度業務(wu)，應(ying)(ying)當在(zai)(zai)年(nian)末按規定的(de)方法(fa)計算(suan)確定應(ying)(ying)結(jie)轉的(de)主營(ying)(ying)業務(wu)成(cheng)(cheng)(cheng)本(ben)(ben)。結(jie)轉主營(ying)(ying)業務(wu)成(cheng)(cheng)(cheng)本(ben)(ben)時(shi)應(ying)(ying)借記“主營(ying)(ying)業務(wu)

成本”等(deng)科目，貸記相關科目。

三、期(qi)末，應將本科目(mu)的(de)余額轉(zhuan)入“本年(nian)利潤”科目(mu)，結轉(zhuan)后本科目(mu)應無余額。

中介公司對(dui)外提供的會計報表(biao)中至少應(ying)包(bao)含資(zi)產(chan)負債(zhai)表(biao)、利潤表(biao)、利潤分配

表和現金流量表。

(二)本辦法(fa)在(zai)《企業會計制度》的基礎(chu)上在(zai)資產(chan)負債(zhai)表(biao)中增加(jia)(jia)了“存(cun)出營(ying)業保證(zheng)金(jin)”項(xiang)目。在(zai)“應收賬(zhang)款”下增加(jia)(jia)了“其中：墊付(fu)保費(fei)”明細項(xiang)目，在(zai)“應付(fu)賬(zhang)款”下增加(jia)(jia)了“其中：代收保費(fei)”明細項(xiang)目。存(cun)出營(ying)業保證(zheng)金(jin)”科(ke)目余額應在(zai)資產(chan)負債(zhai)表(biao)的“長期待攤費(fei)用(yong)”與(yu)“其他長期資產(chan)”項(xiang)目之間單列“存(cun)出營(ying)業保證(zheng)金(jin)”項(xiang)目反映。

篇8

第二，傭(yong)(yong)金(jin)(jin)計(ji)提裁量性過大，造(zao)成保險公(gong)司實際向各(ge)人支(zhi)付的數(shu)額與計(ji)提的數(shu)額多(duo)少不一(yi)，給傭(yong)(yong)金(jin)(jin)的支(zhi)用留下(xia)了管理(li)漏洞(dong)，尤其是(shi)孤(gu)兒保單的傭(yong)(yong)金(jin)(jin)管理(li)無法(fa)控制(zhi)，造(zao)成孤(gu)兒保單的傭(yong)(yong)金(jin)(jin)計(ji)提后亂用現象嚴重。

第三(san)，保險行為不規范。人(ren)的持(chi)證上崗率較(jiao)低，公(gong)司(si)對人(ren)的持(chi)證管理(li)不足；保險公(gong)司(si)的職(zhi)工(gong)與人(ren)管理(li)混淆，存(cun)在(zai)大量職(zhi)工(gong)冒充人(ren)，以假簽名領取傭金的問題；人(ren)“跳槽”頻(pin)繁，造(zao)成(cheng)孤兒保單較(jiao)多(duo)(duo)，并形成(cheng)了多(duo)(duo)處(chu)管理(li)漏洞。

此外，保(bao)(bao)險機構管理水平不高(gao)，存在內控隱患。從去年投訴和社會曝光的(de)(de)一(yi)些(xie)情況，反(fan)映出(chu)部分保(bao)(bao)險公司(si)的(de)(de)內控機制還有待(dai)健全，而保(bao)(bao)險專門人才的(de)(de)奇缺，成為保(bao)(bao)險企(qi)業(ye)擴張、發展的(de)(de)主(zhu)(zhu)要障礙，這些(xie)現象(xiang)也制約了保(bao)(bao)險行業(ye)在市場(chang)經濟條(tiao)件下主(zhu)(zhu)動(dong)參與競爭的(de)(de)能力。

中國人壽保險更(geng)加急切地呼喚與銀行協手共(gong)進

銀行(xing)保(bao)(bao)險是指(zhi)通過銀行(xing)或郵局(ju)網絡為保(bao)(bao)險公司(si)銷售特定保(bao)(bao)險產品(pin)。

從1995年(nian)(nian)開始(shi)，國內銀(yin)行(xing)(xing)(xing)和保(bao)(bao)險(xian)(xian)(xian)(xian)公司(si)逐(zhu)步開始(shi)合作，當(dang)時，一(yi)些(xie)新設立的(de)(de)保(bao)(bao)險(xian)(xian)(xian)(xian)公司(si)，如華(hua)安、泰康、新華(hua)等，為盡快搶占市場(chang)，紛紛與銀(yin)行(xing)(xing)(xing)簽訂了協議。從1999年(nian)(nian)開始(shi)，中國金融業開始(shi)出現銀(yin)行(xing)(xing)(xing)和保(bao)(bao)險(xian)(xian)(xian)(xian)公司(si)合作的(de)(de)浪潮，目(mu)前國內各保(bao)(bao)險(xian)(xian)(xian)(xian)公司(si)和十幾(ji)家銀(yin)行(xing)(xing)(xing)建立了業務(wu)合作關系，并(bing)取得了一(yi)定的(de)(de)成績。2000年(nian)(nian)，僅中國人(ren)壽(shou)保(bao)(bao)險(xian)(xian)(xian)(xian)公司(si)通過(guo)銀(yin)行(xing)(xing)(xing)實(shi)現的(de)(de)保(bao)(bao)費收入就(jiu)達3.2億元(yuan)。2000年(nian)(nian)12月，中國平安保(bao)(bao)險(xian)(xian)(xian)(xian)公司(si)廣州分(fen)公司(si)首開廣州地(di)區銀(yin)行(xing)(xing)(xing)壽(shou)險(xian)(xian)(xian)(xian)業務(wu)以來，業務(wu)量一(yi)路飆升，令同業刮目(mu)相看。

但總(zong)體上看(kan)，我國銀行保(bao)險的發展還處于起步(bu)階(jie)段，銀行保(bao)險在保(bao)費收入(ru)中所占份額尚不足2%，這與國外平均20%的比例相(xiang)差甚(shen)遠。

另(ling)外，從銀保(bao)雙(shuang)(shuang)方簽訂的合作協議(yi)看，合作的范圍包括代(dai)收保(bao)費、代(dai)付保(bao)險(xian)金、代(dai)銷保(bao)險(xian)產(chan)品、融(rong)資業務、資金匯劃、聯合發信(xin)用卡、客戶信(xin)息共享(xiang)等方面，形成(cheng)雙(shuang)(shuang)方業務滲透、優勢(shi)互補、互利互惠(hui)、共同發展的新(xin)格(ge)局。

但(dan)是，大(da)多保(bao)(bao)(bao)險(xian)(xian)公(gong)司(si)都(dou)只注意到(dao)(dao)了銀(yin)(yin)(yin)(yin)行(xing)保(bao)(bao)(bao)險(xian)(xian)業(ye)(ye)務(wu)在(zai)(zai)保(bao)(bao)(bao)費收(shou)入(ru)(ru)方面的(de)益處，都(dou)把重點(dian)放到(dao)(dao)了保(bao)(bao)(bao)險(xian)(xian)產品的(de)銷售方面，并未注意到(dao)(dao)，銀(yin)(yin)(yin)(yin)行(xing)保(bao)(bao)(bao)險(xian)(xian)會給保(bao)(bao)(bao)險(xian)(xian)公(gong)司(si)在(zai)(zai)業(ye)(ye)務(wu)管(guan)理(li)方面帶(dai)來更(geng)大(da)的(de)不可估量的(de)作(zuo)(zuo)用。現(xian)在(zai)(zai)的(de)銀(yin)(yin)(yin)(yin)保(bao)(bao)(bao)合(he)作(zuo)(zuo)只是簡(jian)單(dan)的(de)流于表面與(yu)(yu)形式。縱(zong)觀(guan)我國壽(shou)(shou)(shou)險(xian)(xian)行(xing)業(ye)(ye)發展的(de)現(xian)狀，壽(shou)(shou)(shou)險(xian)(xian)規模與(yu)(yu)保(bao)(bao)(bao)費收(shou)入(ru)(ru)不斷擴大(da)，對人(ren)壽(shou)(shou)(shou)保(bao)(bao)(bao)險(xian)(xian)公(gong)司(si)的(de)管(guan)理(li)與(yu)(yu)監督就更(geng)顯(xian)其重要性。于是，進(jin)一(yi)步(bu)加深銀(yin)(yin)(yin)(yin)保(bao)(bao)(bao)合(he)作(zuo)(zuo)的(de)廣度(du)與(yu)(yu)深度(du)，把銀(yin)(yin)(yin)(yin)保(bao)(bao)(bao)合(he)作(zuo)(zuo)滲透到(dao)(dao)保(bao)(bao)(bao)險(xian)(xian)公(gong)司(si)的(de)內部業(ye)(ye)務(wu)管(guan)理(li)，借助銀(yin)(yin)(yin)(yin)行(xing)的(de)力量，增(zeng)強保(bao)(bao)(bao)險(xian)(xian)業(ye)(ye)務(wu)的(de)透明(ming)度(du)，改進(jin)保(bao)(bao)(bao)險(xian)(xian)公(gong)司(si)的(de)業(ye)(ye)務(wu)管(guan)理(li)漏洞(dong)，使銀(yin)(yin)(yin)(yin)行(xing)與(yu)(yu)保(bao)(bao)(bao)險(xian)(xian)公(gong)司(si)協手共進(jin)，以配合(he)不斷發展壯(zhuang)大(da)的(de)中國人(ren)壽(shou)(shou)(shou)保(bao)(bao)(bao)險(xian)(xian)事業(ye)(ye)，實施“銀(yin)(yin)(yin)(yin)保(bao)(bao)(bao)混合(he)管(guan)理(li)（壽(shou)(shou)(shou)險(xian)(xian)）制(zhi)度(du)”就成為進(jin)一(yi)步(bu)加深銀(yin)(yin)(yin)(yin)保(bao)(bao)(bao)合(he)作(zuo)(zuo)研究的(de)新(xin)課(ke)題。

進一步加強(qiang)銀保合作，實(shi)施“銀保混合管(guan)理（壽(shou)險）制度”的對(dui)策

依照我國(guo)目(mu)前銀(yin)(yin)保合(he)作發(fa)展的(de)現狀，進一步加(jia)深銀(yin)(yin)保合(he)作的(de)廣(guang)度(du)與深度(du)，實施“銀(yin)(yin)保混合(he)管(guan)理(li)（壽(shou)險(xian)）制度(du)”，必須得到有關部門的(de)足(zu)夠重(zhong)視，并且要充(chong)分借助(zhu)電子化、信息化，以(yi)及現代(dai)科技手(shou)段。本文所述(shu)的(de)“銀(yin)(yin)保混合(he)管(guan)理(li)（壽(shou)險(xian)）制度(du)”的(de)核(he)心是在銀(yin)(yin)行分別(bie)開(kai)立保費(fei)收入戶(hu)、退保及理(li)賠給(gei)付戶(hu)、人專戶(hu)、上(shang)級撥入費(fei)用(yong)戶(hu)等四個賬戶(hu)，加(jia)強(qiang)對壽(shou)險(xian)公司的(de)內部控制制度(du)的(de)管(guan)理(li)。

（一）保(bao)(bao)(bao)費收(shou)(shou)入(ru)戶：只(zhi)收(shou)(shou)投(tou)保(bao)(bao)(bao)人憑(ping)保(bao)(bao)(bao)單(dan)存入(ru)的(de)(de)(de)(de)保(bao)(bao)(bao)費，不能提現(xian)金，因保(bao)(bao)(bao)費收(shou)(shou)入(ru)只(zhi)能存入(ru)此(ci)戶，且以銀行的(de)(de)(de)(de)收(shou)(shou)訖章(zhang)的(de)(de)(de)(de)時(shi)間作(zuo)為保(bao)(bao)(bao)單(dan)成立的(de)(de)(de)(de)時(shi)間，可(ke)避免保(bao)(bao)(bao)費收(shou)(shou)入(ru)截留，跨期入(ru)賬現(xian)象，并確保(bao)(bao)(bao)保(bao)(bao)(bao)費收(shou)(shou)入(ru)的(de)(de)(de)(de)安全。銀行與保(bao)(bao)(bao)險公司定期對賬，又便(bian)于監(jian)督部(bu)門的(de)(de)(de)(de)檢查，提高(gao)了保(bao)(bao)(bao)險的(de)(de)(de)(de)透明度(du)。保(bao)(bao)(bao)險單(dan)以涂卡的(de)(de)(de)(de)形式，錄入(ru)電腦后，可(ke)隨時(shi)查閱應收(shou)(shou)及未收(shou)(shou)的(de)(de)(de)(de)保(bao)(bao)(bao)費、應付及未付的(de)(de)(de)(de)傭金。

（二）退(tui)保及理(li)賠(pei)(pei)給(gei)(gei)付(fu)戶：由退(tui)保人或(huo)(huo)給(gei)(gei)付(fu)金(jin)的領取人，憑保險公司(si)單設的理(li)賠(pei)(pei)或(huo)(huo)退(tui)保機構核(he)(he)定的批準(zhun)文(wen)件，向(xiang)銀行領取退(tui)保金(jin)或(huo)(huo)理(li)賠(pei)(pei)給(gei)(gei)付(fu)金(jin)。公司(si)法人的退(tui)保金(jin)或(huo)(huo)理(li)賠(pei)(pei)給(gei)(gei)付(fu)金(jin)必須轉賬撥付(fu)。可對保險公司(si)先退(tui)保后再重新投保的假(jia)退(tui)保及假(jia)收入(ru)現象加以限(xian)制(zhi)(zhi)。理(li)賠(pei)(pei)或(huo)(huo)退(tui)保審(shen)核(he)(he)機構制(zhi)(zhi)定嚴格(ge)的退(tui)賠(pei)(pei)審(shen)核(he)(he)制(zhi)(zhi)度，可防止不(bu)合規定的退(tui)賠(pei)(pei)現象，又可防止假(jia)資金(jin)投保再退(tui)出(chu)而(er)虛增保費收入(ru)和支出(chu)，也便于監管部門的監督與檢查。

（三）人(ren)專(zhuan)戶：由各人(ren)憑資格(ge)證書和保(bao)險公(gong)司(si)開(kai)具的(de)(de)人(ren)檔案卡向銀行開(kai)立此戶，用于(yu)結算傭金及(ji)(ji)手續費(fei)，傭金及(ji)(ji)手續費(fei)只(zhi)能由銀行憑人(ren)提供的(de)(de)保(bao)單回執(zhi)轉賬撥入人(ren)專(zhuan)戶，不許直(zhi)接(jie)支付現金。可防止非人(ren)冒領傭金及(ji)(ji)孤兒保(bao)單傭金的(de)(de)流失。

（四(si)）上(shang)級(ji)撥入費(fei)(fei)用專戶(hu)：由(you)上(shang)級(ji)撥入保險公(gong)司職工工資及費(fei)(fei)用，上(shang)級(ji)按收入與上(shang)年(nian)費(fei)(fei)用的(de)結余(yu)獎勵核(he)定本(ben)年(nian)費(fei)(fei)用數，并下撥給(gei)保險公(gong)司，作當年(nian)費(fei)(fei)用所用。

附圖

投保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)過(guo)程說明如下(xia)(xia)：1、由(you)人(ren)(ren)(ren)(ren)(ren)(ren)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)公(gong)(gong)司(si)(si)與(yu)投保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)人(ren)(ren)(ren)(ren)(ren)(ren)簽約，簽定一(yi)(yi)式四份(fen)的(de)(de)(de)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)單(dan)(dan)，（保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)單(dan)(dan)按(an)險(xian)(xian)(xian)種分，可由(you)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)公(gong)(gong)司(si)(si)已預先(xian)蓋章、人(ren)(ren)(ren)(ren)(ren)(ren)簽章）簽定后(hou)由(you)投保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)人(ren)(ren)(ren)(ren)(ren)(ren)持單(dan)(dan)到(dao)銀(yin)(yin)(yin)(yin)行(xing)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)收(shou)入(ru)戶(hu)交款，銀(yin)(yin)(yin)(yin)行(xing)在保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)單(dan)(dan)上蓋帶有時間的(de)(de)(de)收(shou)訖章，并開具發票，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)合(he)同生效(xiao)。同時電腦自動按(an)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)單(dan)(dan)開具一(yi)(yi)式三份(fen)的(de)(de)(de)傭(yong)金(jin)或(huo)(huo)手續費(fei)轉賬憑證（一(yi)(yi)聯(lian)作銀(yin)(yin)(yin)(yin)行(xing)向人(ren)(ren)(ren)(ren)(ren)(ren)專(zhuan)戶(hu)轉款的(de)(de)(de)依(yi)據，一(yi)(yi)聯(lian)給(gei)(gei)(gei)人(ren)(ren)(ren)(ren)(ren)(ren)作領取傭(yong)金(jin)的(de)(de)(de)依(yi)據，一(yi)(yi)聯(lian)給(gei)(gei)(gei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)公(gong)(gong)司(si)(si)作為(wei)記賬憑證）。2、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)單(dan)(dan)一(yi)(yi)聯(lian)給(gei)(gei)(gei)投保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)人(ren)(ren)(ren)(ren)(ren)(ren)，一(yi)(yi)聯(lian)由(you)銀(yin)(yin)(yin)(yin)行(xing)給(gei)(gei)(gei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)公(gong)(gong)司(si)(si)財(cai)務部(bu)門記賬，一(yi)(yi)聯(lian)給(gei)(gei)(gei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)公(gong)(gong)司(si)(si)業務檔(dang)案部(bu)門存檔(dang)，一(yi)(yi)聯(lian)由(you)銀(yin)(yin)(yin)(yin)行(xing)記賬所用。3、如果人(ren)(ren)(ren)(ren)(ren)(ren)辭職，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)公(gong)(gong)司(si)(si)應通知銀(yin)(yin)(yin)(yin)行(xing)與(yu)人(ren)(ren)(ren)(ren)(ren)(ren)辦理(li)(li)(li)取消該人(ren)(ren)(ren)(ren)(ren)(ren)專(zhuan)戶(hu)，并結清傭(yong)金(jin)及手續費(fei)。余(yu)下(xia)(xia)的(de)(de)(de)孤(gu)單(dan)(dan)的(de)(de)(de)傭(yong)金(jin)及手續費(fei)電腦自動不再計提(ti)。如果人(ren)(ren)(ren)(ren)(ren)(ren)轉到(dao)其他(ta)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)公(gong)(gong)司(si)(si)，應辦理(li)(li)(li)劃(hua)轉手續。4、發生退(tui)(tui)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)或(huo)(huo)理(li)(li)(li)賠(pei)(pei)時，由(you)投保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)人(ren)(ren)(ren)(ren)(ren)(ren)憑保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)單(dan)(dan)及發票向保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)公(gong)(gong)司(si)(si)的(de)(de)(de)單(dan)(dan)設理(li)(li)(li)賠(pei)(pei)機構(gou)(gou)提(ti)出申請(qing)，由(you)該機構(gou)(gou)核實(shi)后(hou)，開出批(pi)準(zhun)(zhun)文件，投保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)人(ren)(ren)(ren)(ren)(ren)(ren)持批(pi)準(zhun)(zhun)文件到(dao)銀(yin)(yin)(yin)(yin)行(xing)的(de)(de)(de)退(tui)(tui)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)或(huo)(huo)理(li)(li)(li)賠(pei)(pei)給(gei)(gei)(gei)付金(jin)專(zhuan)戶(hu)領取退(tui)(tui)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)或(huo)(huo)理(li)(li)(li)賠(pei)(pei)給(gei)(gei)(gei)付金(jin)。

實施“銀保(bao)混合(he)管(guan)理（壽險）制(zhi)度”的作用(yong)

（一）建立如上賬戶進(jin)行管理(li)，無論投保(bao)(bao)、退保(bao)(bao)、理(li)賠給付均要通過銀(yin)(yin)(yin)行，保(bao)(bao)戶與保(bao)(bao)險(xian)公司(si)簽定保(bao)(bao)單后，由銀(yin)(yin)(yin)行按合(he)法單據收付款項(xiang)，銀(yin)(yin)(yin)行作為保(bao)(bao)險(xian)公司(si)與保(bao)(bao)戶的中轉站(zhan)，銀(yin)(yin)(yin)行、保(bao)(bao)險(xian)公司(si)、保(bao)(bao)戶三(san)方相互(hu)牽制、互(hu)相制約，在一定程(cheng)度上限制了保(bao)(bao)險(xian)公司(si)的造假行為，更(geng)大限度地保(bao)(bao)護了投保(bao)(bao)人的利益，有(you)助于促(cu)進(jin)我國保(bao)(bao)險(xian)行業(ye)尤其是壽險(xian)行業(ye)的發(fa)展。

（二）可有(you)效的防止收入(ru)截留、跨(kua)期入(ru)賬，人(ren)為調節收入(ru)的現象(xiang)。

（三）防(fang)止假(jia)資(zi)金投保及假(jia)退保、假(jia)給付(fu)現象。

篇9

鑒于(yu)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)問(wen)題(ti)(ti)的(de)(de)(de)(de)(de)(de)(de)重要(yao)性(xing)，國(guo)(guo)(guo)(guo)(guo)(guo)(guo)內(nei)(nei)(nei)(nei)外(wai)相(xiang)(xiang)繼展開這方(fang)(fang)(fang)面的(de)(de)(de)(de)(de)(de)(de)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)。國(guo)(guo)(guo)(guo)(guo)(guo)(guo)外(wai)文獻(xian)主(zhu)(zhu)(zhu)要(yao)集中(zhong)(zhong)于(yu)隨(sui)機(ji)(ji)(ji)前沿(yan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)（SFA）、數(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)包絡(luo)(luo)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)（DEA）、自由分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)布分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)（FDA）、比較前沿(yan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)（CFA）、隨(sui)機(ji)(ji)(ji)成本(ben)(ben)前沿(yan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)（SCFA）等(deng)(deng)(deng)方(fang)(fang)(fang)法(fa)(fa)層面：Kraft等(deng)(deng)(deng)（1998）［1］運(yun)(yun)(yun)(yun)(yun)用(yong)(yong)隨(sui)機(ji)(ji)(ji)前沿(yan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)（SFA），選(xuan)(xuan)(xuan)(xuan)取1994－1995年期間克羅地亞地區銀(yin)(yin)(yin)(yin)(yin)行(xing)(xing)類(lei)金(jin)(jin)融(rong)機(ji)(ji)(ji)構(gou)的(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)營(ying)(ying)(ying)(ying)數(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)，對(dui)(dui)(dui)(dui)(dui)銀(yin)(yin)(yin)(yin)(yin)行(xing)(xing)類(lei)金(jin)(jin)融(rong)機(ji)(ji)(ji)構(gou)經(jing)(jing)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)實(shi)(shi)(shi)證(zheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)，研(yan)(yan)(yan)究(jiu)(jiu)(jiu)認為(wei)(wei)，新銀(yin)(yin)(yin)(yin)(yin)行(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)比老銀(yin)(yin)(yin)(yin)(yin)行(xing)(xing)相(xiang)(xiang)對(dui)(dui)(dui)(dui)(dui)低下(xia)(xia)；Grabowski等(deng)(deng)(deng)（1993）［2］采(cai)(cai)用(yong)(yong)數(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)包絡(luo)(luo)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)（DEA）對(dui)(dui)(dui)(dui)(dui)銀(yin)(yin)(yin)(yin)(yin)行(xing)(xing)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)實(shi)(shi)(shi)證(zheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)，研(yan)(yan)(yan)究(jiu)(jiu)(jiu)發(fa)現，分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)支機(ji)(ji)(ji)構(gou)模(mo)式的(de)(de)(de)(de)(de)(de)(de)銀(yin)(yin)(yin)(yin)(yin)行(xing)(xing)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)比控(kong)股公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)模(mo)式的(de)(de)(de)(de)(de)(de)(de)銀(yin)(yin)(yin)(yin)(yin)行(xing)(xing)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)要(yao)高(gao)；Grabowski等(deng)(deng)(deng)（1994）［3］采(cai)(cai)用(yong)(yong)自由分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)布分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)（FDA）對(dui)(dui)(dui)(dui)(dui)銀(yin)(yin)(yin)(yin)(yin)行(xing)(xing)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)實(shi)(shi)(shi)證(zheng)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)，結(jie)(jie)果發(fa)現，銀(yin)(yin)(yin)(yin)(yin)行(xing)(xing)規模(mo)越(yue)大，則對(dui)(dui)(dui)(dui)(dui)應的(de)(de)(de)(de)(de)(de)(de)銀(yin)(yin)(yin)(yin)(yin)行(xing)(xing)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)相(xiang)(xiang)對(dui)(dui)(dui)(dui)(dui)越(yue)小；Bauer等(deng)(deng)(deng)（1998）［4］運(yun)(yun)(yun)(yun)(yun)用(yong)(yong)比較前沿(yan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)（CFA）對(dui)(dui)(dui)(dui)(dui)非銀(yin)(yin)(yin)(yin)(yin)類(lei)金(jin)(jin)融(rong)機(ji)(ji)(ji)構(gou)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)實(shi)(shi)(shi)證(zheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)，研(yan)(yan)(yan)究(jiu)(jiu)(jiu)發(fa)現，比較前沿(yan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)（CFA）比隨(sui)機(ji)(ji)(ji)前沿(yan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)（SFA）計算(suan)出(chu)來(lai)的(de)(de)(de)(de)(de)(de)(de)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)值平均(jun)水平要(yao)低；Worthington（1998）［5］運(yun)(yun)(yun)(yun)(yun)用(yong)(yong)隨(sui)機(ji)(ji)(ji)成本(ben)(ben)前沿(yan)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)（SCFA）測(ce)算(suan)了(le)(le)(le)(le)(le)(le)資(zi)(zi)產(chan)質量(liang)、人(ren)(ren)力素(su)(su)質和教育程度(du)(du)等(deng)(deng)(deng)因(yin)(yin)素(su)(su)對(dui)(dui)(dui)(dui)(dui)非銀(yin)(yin)(yin)(yin)(yin)類(lei)金(jin)(jin)融(rong)機(ji)(ji)(ji)構(gou)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)影(ying)(ying)(ying)響。國(guo)(guo)(guo)(guo)(guo)(guo)(guo)內(nei)(nei)(nei)(nei)文獻(xian)主(zhu)(zhu)(zhu)要(yao)集中(zhong)(zhong)于(yu)兩大層面：在(zai)(zai)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)方(fang)(fang)(fang)面，楊樹東等(deng)(deng)(deng)（2010）［6］采(cai)(cai)用(yong)(yong)結(jie)(jie)構(gou)方(fang)(fang)(fang)程模(mo)型方(fang)(fang)(fang)法(fa)(fa)，對(dui)(dui)(dui)(dui)(dui)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)經(jing)(jing)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)；竇(dou)爾翔等(deng)(deng)(deng)（2011）［7］運(yun)(yun)(yun)(yun)(yun)用(yong)(yong)RAROC模(mo)型分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)法(fa)(fa)，對(dui)(dui)(dui)(dui)(dui)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)商業(ye)(ye)(ye)銀(yin)(yin)(yin)(yin)(yin)行(xing)(xing)和保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)風險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)；褚保(bao)(bao)(bao)(bao)(bao)(bao)金(jin)(jin)等(deng)(deng)(deng)（2011）［8］通(tong)過ConeRatio（錐(zhui)比率）模(mo)型分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)了(le)(le)(le)(le)(le)(le)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)運(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)，研(yan)(yan)(yan)究(jiu)(jiu)(jiu)認為(wei)(wei)，ConeRatio模(mo)型更符(fu)合以(yi)風險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)控(kong)制為(wei)(wei)主(zhu)(zhu)(zhu)的(de)(de)(de)(de)(de)(de)(de)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)；孫(sun)蓉等(deng)(deng)(deng)（2013）［9］采(cai)(cai)用(yong)(yong)主(zhu)(zhu)(zhu)成分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)法(fa)(fa)，選(xuan)(xuan)(xuan)(xuan)取2011年樣本(ben)(ben)數(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)，對(dui)(dui)(dui)(dui)(dui)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)綜合評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)；孫(sun)健等(deng)(deng)(deng)（2014）［10］在(zai)(zai)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)業(ye)(ye)(ye)市場結(jie)(jie)構(gou)與效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)率基(ji)礎(chu)上，選(xuan)(xuan)(xuan)(xuan)取相(xiang)(xiang)關(guan)樣本(ben)(ben)數(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)，對(dui)(dui)(dui)(dui)(dui)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)業(ye)(ye)(ye)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)實(shi)(shi)(shi)證(zheng)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)；蔣才芳(fang)等(deng)(deng)(deng)（2014）［11］運(yun)(yun)(yun)(yun)(yun)用(yong)(yong)數(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)包絡(luo)(luo)法(fa)(fa)（DEA），對(dui)(dui)(dui)(dui)(dui)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)人(ren)(ren)壽保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)有(you)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)性(xing)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)；劉鵬等(deng)(deng)(deng)（2010）［12］通(tong)過構(gou)建(jian)VaR模(mo)型，對(dui)(dui)(dui)(dui)(dui)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)投資(zi)(zi)組(zu)合保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)策略績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)綜合評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)；樊銳（2011）［13］運(yun)(yun)(yun)(yun)(yun)用(yong)(yong)主(zhu)(zhu)(zhu)成分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)法(fa)(fa)，對(dui)(dui)(dui)(dui)(dui)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)資(zi)(zi)金(jin)(jin)在(zai)(zai)證(zheng)券投資(zi)(zi)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)方(fang)(fang)(fang)面進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)；黃薇等(deng)(deng)(deng)（2012）［14］以(yi)壽險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)類(lei)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)為(wei)(wei)例(li)，對(dui)(dui)(dui)(dui)(dui)中(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)人(ren)(ren)壽保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)行(xing)(xing)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)營(ying)(ying)(ying)(ying)銷績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)。在(zai)(zai)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)影(ying)(ying)(ying)響方(fang)(fang)(fang)面，張邯癑(nong)等(deng)(deng)(deng)（2007）［15］選(xuan)(xuan)(xuan)(xuan)取保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)業(ye)(ye)(ye)相(xiang)(xiang)關(guan)運(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)數(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)，對(dui)(dui)(dui)(dui)(dui)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)整(zheng)體(ti)(ti)影(ying)(ying)(ying)響因(yin)(yin)素(su)(su)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)實(shi)(shi)(shi)證(zheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)；趙桂芹（2009）［16］實(shi)(shi)(shi)證(zheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)了(le)(le)(le)(le)(le)(le)資(zi)(zi)本(ben)(ben)投入效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)率對(dui)(dui)(dui)(dui)(dui)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)財產(chan)類(lei)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)經(jing)(jing)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)影(ying)(ying)(ying)響機(ji)(ji)(ji)制；王曉英等(deng)(deng)(deng)（2011）［17］以(yi)股權(quan)結(jie)(jie)構(gou)與經(jing)(jing)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)內(nei)(nei)(nei)(nei)在(zai)(zai)關(guan)聯(lian)性(xing)為(wei)(wei)基(ji)礎(chu)，實(shi)(shi)(shi)證(zheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)了(le)(le)(le)(le)(le)(le)股權(quan)結(jie)(jie)構(gou)對(dui)(dui)(dui)(dui)(dui)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)上市保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)經(jing)(jing)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)影(ying)(ying)(ying)響問(wen)題(ti)(ti)；夏(xia)?等(deng)(deng)(deng)（2013）［18］選(xuan)(xuan)(xuan)(xuan)取我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)行(xing)(xing)業(ye)(ye)(ye)2011年的(de)(de)(de)(de)(de)(de)(de)截面數(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)，實(shi)(shi)(shi)證(zheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)了(le)(le)(le)(le)(le)(le)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)治理機(ji)(ji)(ji)制對(dui)(dui)(dui)(dui)(dui)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)業(ye)(ye)(ye)風險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)與績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)影(ying)(ying)(ying)響問(wen)題(ti)(ti)；陳彬等(deng)(deng)(deng)（2013）［19］選(xuan)(xuan)(xuan)(xuan)取我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)24家中(zhong)(zhong)資(zi)(zi)財產(chan)類(lei)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)作(zuo)為(wei)(wei)樣本(ben)(ben)數(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)，對(dui)(dui)(dui)(dui)(dui)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)治理機(ji)(ji)(ji)制與保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)關(guan)聯(lian)性(xing)程度(du)(du)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)實(shi)(shi)(shi)證(zheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)；邵(shao)全(quan)權(quan)等(deng)(deng)(deng)（2009）［20］以(yi)壽險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)類(lei)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)為(wei)(wei)例(li)，實(shi)(shi)(shi)證(zheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)了(le)(le)(le)(le)(le)(le)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)保(bao)(bao)(bao)(bao)(bao)(bao)障(zhang)基(ji)金(jin)(jin)對(dui)(dui)(dui)(dui)(dui)中(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)壽險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)業(ye)(ye)(ye)結(jie)(jie)構(gou)、競爭與績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)影(ying)(ying)(ying)響問(wen)題(ti)(ti)；邵(shao)全(quan)權(quan)等(deng)(deng)(deng)（2009）［21］實(shi)(shi)(shi)證(zheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)了(le)(le)(le)(le)(le)(le)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)保(bao)(bao)(bao)(bao)(bao)(bao)障(zhang)基(ji)金(jin)(jin)對(dui)(dui)(dui)(dui)(dui)中(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)業(ye)(ye)(ye)整(zheng)體(ti)(ti)產(chan)業(ye)(ye)(ye)組(zu)織經(jing)(jing)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)影(ying)(ying)(ying)響問(wen)題(ti)(ti)。綜上所述，現有(you)文獻(xian)主(zhu)(zhu)(zhu)要(yao)集中(zhong)(zhong)于(yu)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)經(jing)(jing)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)方(fang)(fang)(fang)面的(de)(de)(de)(de)(de)(de)(de)探討，很(hen)(hen)少(shao)涉及(ji)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)方(fang)(fang)(fang)面的(de)(de)(de)(de)(de)(de)(de)探討。此外(wai)，現有(you)文獻(xian)在(zai)(zai)實(shi)(shi)(shi)證(zheng)方(fang)(fang)(fang)法(fa)(fa)方(fang)(fang)(fang)面很(hen)(hen)少(shao)采(cai)(cai)用(yong)(yong)因(yin)(yin)子(zi)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)法(fa)(fa)，在(zai)(zai)樣本(ben)(ben)選(xuan)(xuan)(xuan)(xuan)取方(fang)(fang)(fang)面很(hen)(hen)少(shao)采(cai)(cai)用(yong)(yong)中(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)境(jing)(jing)內(nei)(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)作(zuo)為(wei)(wei)樣本(ben)(ben)對(dui)(dui)(dui)(dui)(dui)象，在(zai)(zai)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)思路方(fang)(fang)(fang)面很(hen)(hen)少(shao)涉及(ji)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)類(lei)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)。考(kao)慮到中(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)境(jing)(jing)內(nei)(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)是(shi)個嶄新問(wen)題(ti)(ti)，對(dui)(dui)(dui)(dui)(dui)此，本(ben)(ben)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)的(de)(de)(de)(de)(de)(de)(de)主(zhu)(zhu)(zhu)要(yao)貢獻(xian)在(zai)(zai)于(yu)：設計了(le)(le)(le)(le)(le)(le)中(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)境(jing)(jing)內(nei)(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)指標體(ti)(ti)系，在(zai)(zai)此基(ji)礎(chu)上，選(xuan)(xuan)(xuan)(xuan)取來(lai)自中(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)業(ye)(ye)(ye)60家境(jing)(jing)內(nei)(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)運(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)數(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)，運(yun)(yun)(yun)(yun)(yun)用(yong)(yong)因(yin)(yin)子(zi)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)法(fa)(fa)對(dui)(dui)(dui)(dui)(dui)中(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)境(jing)(jing)內(nei)(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)進(jin)(jin)行(xing)(xing)了(le)(le)(le)(le)(le)(le)實(shi)(shi)(shi)證(zheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)，并以(yi)此為(wei)(wei)依據(ju)(ju)(ju)，給出(chu)了(le)(le)(le)(le)(le)(le)相(xiang)(xiang)關(guan)政策建(jian)議。本(ben)(ben)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)成果將為(wei)(wei)中(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)業(ye)(ye)(ye)構(gou)建(jian)科學高(gao)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)運(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)體(ti)(ti)系，提供重要(yao)的(de)(de)(de)(de)(de)(de)(de)理論指導與決(jue)策參(can)考(kao)。本(ben)(ben)研(yan)(yan)(yan)究(jiu)(jiu)(jiu)剩余部(bu)(bu)(bu)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)內(nei)(nei)(nei)(nei)容結(jie)(jie)構(gou)安排如下(xia)(xia)：第二部(bu)(bu)(bu)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)為(wei)(wei)中(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)境(jing)(jing)內(nei)(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)指標體(ti)(ti)系設計；第三部(bu)(bu)(bu)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)為(wei)(wei)中(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)境(jing)(jing)內(nei)(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)(jia)的(de)(de)(de)(de)(de)(de)(de)實(shi)(shi)(shi)證(zheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)；第四部(bu)(bu)(bu)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)為(wei)(wei)結(jie)(jie)論與建(jian)議。

二、中國境(jing)內(nei)保險公司運(yun)營績效評(ping)價(jia)指標(biao)體系設計

（一(yi)(yi)）保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)運(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)績(ji)效(xiao)(xiao)評(ping)(ping)價(jia)(jia)(jia)指(zhi)(zhi)(zhi)標(biao)的(de)(de)(de)遴(lin)選(xuan)基(ji)(ji)礎(chu)(chu)所謂保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)運(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)績(ji)效(xiao)(xiao)，主(zhu)要是指(zhi)(zhi)(zhi)保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)在(zai)保(bao)(bao)(bao)(bao)險(xian)(xian)業務(wu)(wu)運(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)過(guo)程(cheng)中(zhong)(zhong)所呈現的(de)(de)(de)效(xiao)(xiao)率(lv)狀態(tai)。保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)運(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)績(ji)效(xiao)(xiao)不(bu)同于(yu)(yu)保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)經(jing)(jing)營(ying)(ying)(ying)(ying)(ying)績(ji)效(xiao)(xiao)，保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)經(jing)(jing)營(ying)(ying)(ying)(ying)(ying)績(ji)效(xiao)(xiao)主(zhu)要側重(zhong)于(yu)(yu)保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)經(jing)(jing)營(ying)(ying)(ying)(ying)(ying)管(guan)理的(de)(de)(de)效(xiao)(xiao)率(lv)狀態(tai)，而保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)運(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)績(ji)效(xiao)(xiao)除(chu)了(le)(le)反(fan)映(ying)保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)經(jing)(jing)營(ying)(ying)(ying)(ying)(ying)管(guan)理層面以外(wai)，還(huan)應反(fan)映(ying)保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)風險(xian)(xian)運(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)、業務(wu)(wu)發展(zhan)、人(ren)才配置等多(duo)元層面。此外(wai)，保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)作為一(yi)(yi)類特(te)(te)殊的(de)(de)(de)金融(rong)(rong)企(qi)(qi)(qi)(qi)業，將具有普通企(qi)(qi)(qi)(qi)業的(de)(de)(de)基(ji)(ji)本(ben)特(te)(te)征(zheng)，對(dui)此，通過(guo)對(dui)普通企(qi)(qi)(qi)(qi)業運(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)績(ji)效(xiao)(xiao)評(ping)(ping)價(jia)(jia)(jia)的(de)(de)(de)相關(guan)指(zhi)(zhi)(zhi)標(biao)進行修正，可以成為保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)運(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)績(ji)效(xiao)(xiao)評(ping)(ping)價(jia)(jia)(jia)的(de)(de)(de)基(ji)(ji)礎(chu)(chu)性(xing)(xing)指(zhi)(zhi)(zhi)標(biao)。同時，保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)與普通企(qi)(qi)(qi)(qi)業之(zhi)間(jian)還(huan)存在(zai)較大(da)差異(yi)，對(dui)此，還(huan)應當結(jie)合(he)保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)金融(rong)(rong)業務(wu)(wu)的(de)(de)(de)具體特(te)(te)征(zheng)，添加若(ruo)干能夠反(fan)映(ying)保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)金融(rong)(rong)業務(wu)(wu)特(te)(te)征(zheng)的(de)(de)(de)拓展(zhan)性(xing)(xing)指(zhi)(zhi)(zhi)標(biao)。基(ji)(ji)礎(chu)(chu)性(xing)(xing)指(zhi)(zhi)(zhi)標(biao)與拓展(zhan)性(xing)(xing)指(zhi)(zhi)(zhi)標(biao)組合(he)在(zai)一(yi)(yi)起，構成了(le)(le)保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)運(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)績(ji)效(xiao)(xiao)評(ping)(ping)價(jia)(jia)(jia)指(zhi)(zhi)(zhi)標(biao)體系。保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)運(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)績(ji)效(xiao)(xiao)評(ping)(ping)價(jia)(jia)(jia)基(ji)(ji)礎(chu)(chu)性(xing)(xing)指(zhi)(zhi)(zhi)標(biao)的(de)(de)(de)遴(lin)選(xuan)基(ji)(ji)礎(chu)(chu)，主(zhu)要是依(yi)據《企(qi)(qi)(qi)(qi)業效(xiao)(xiao)績(ji)評(ping)(ping)價(jia)(jia)(jia)操(cao)作細則（修訂）》對(dui)于(yu)(yu)金融(rong)(rong)類企(qi)(qi)(qi)(qi)業績(ji)效(xiao)(xiao)評(ping)(ping)價(jia)(jia)(jia)的(de)(de)(de)相關(guan)規定，《企(qi)(qi)(qi)(qi)業效(xiao)(xiao)績(ji)評(ping)(ping)價(jia)(jia)(jia)操(cao)作細則（修訂）》是由國(guo)(guo)家財政部、國(guo)(guo)家經(jing)(jing)貿委(wei)(wei)、國(guo)(guo)家人(ren)事部、中(zhong)(zhong)央企(qi)(qi)(qi)(qi)業工委(wei)(wei)、國(guo)(guo)家發改委(wei)(wei)等五大(da)部門(men)于(yu)(yu)2002年度聯合(he)頒布的(de)(de)(de)，企(qi)(qi)(qi)(qi)業績(ji)效(xiao)(xiao)評(ping)(ping)價(jia)(jia)(jia)操(cao)作細則（修訂）涉及的(de)(de)(de)具體評(ping)(ping)價(jia)(jia)(jia)層面主(zhu)要包括財務(wu)(wu)效(xiao)(xiao)益狀況、償債能力狀況、發展(zhan)能力狀況、資(zi)產運(yun)(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)狀況等四大(da)層面，以及基(ji)(ji)本(ben)、修正、評(ping)(ping)議等三個(ge)層次(ci)的(de)(de)(de)32個(ge)指(zhi)(zhi)(zhi)標(biao)，該32個(ge)指(zhi)(zhi)(zhi)標(biao)依(yi)照(zhao)不(bu)同層次(ci)及不(bu)同權重(zhong)，構成了(le)(le)普通企(qi)(qi)(qi)(qi)業績(ji)效(xiao)(xiao)評(ping)(ping)價(jia)(jia)(jia)的(de)(de)(de)基(ji)(ji)礎(chu)(chu)指(zhi)(zhi)(zhi)標(biao)，具體見表(biao)1。

（二）保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)體(ti)(ti)系(xi)(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基本(ben)(ben)(ben)架(jia)構(gou)(gou)(gou)(gou)依(yi)(yi)(yi)據(ju)(ju)(ju)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)定(ding)義，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)不(bu)僅(jin)需(xu)要(yao)(yao)(yao)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)管(guan)理(li)層(ceng)(ceng)(ceng)面(mian)(mian)，還(huan)需(xu)要(yao)(yao)(yao)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)、業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)發(fa)(fa)展(zhan)(zhan)、人(ren)(ren)才(cai)(cai)配(pei)(pei)(pei)置(zhi)(zhi)(zhi)等(deng)(deng)(deng)(deng)(deng)層(ceng)(ceng)(ceng)面(mian)(mian)。此外(wai)，本(ben)(ben)(ben)研究認為(wei)，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)不(bu)同于(yu)(yu)(yu)(yu)(yu)普通(tong)企業(ye)(ye)(ye)(ye)，應(ying)結合(he)(he)(he)(he)(he)(he)企業(ye)(ye)(ye)(ye)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)操作(zuo)(zuo)(zuo)細則(ze)(ze)(ze)(ze)（修訂(ding)）對(dui)(dui)應(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基礎指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)，再依(yi)(yi)(yi)據(ju)(ju)(ju)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)金(jin)(jin)(jin)(jin)融業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)具體(ti)(ti)特征，對(dui)(dui)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)進行拓展(zhan)(zhan)與(yu)(yu)深化，才(cai)(cai)能(neng)得到能(neng)夠準確反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)評(ping)(ping)(ping)價(jia)(jia)(jia)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)體(ti)(ti)系(xi)(xi)(xi)。考慮到保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)必須綜(zong)合(he)(he)(he)(he)(he)(he)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)管(guan)理(li)、風險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)、業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)發(fa)(fa)展(zhan)(zhan)、人(ren)(ren)才(cai)(cai)配(pei)(pei)(pei)置(zhi)(zhi)(zhi)等(deng)(deng)(deng)(deng)(deng)綜(zong)合(he)(he)(he)(he)(he)(he)層(ceng)(ceng)(ceng)面(mian)(mian)，對(dui)(dui)此，本(ben)(ben)(ben)研究認為(wei)，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)體(ti)(ti)系(xi)(xi)(xi)應(ying)當從保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)產(chan)(chan)質量(liang)(liang)(liang)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)賠(pei)(pei)(pei)付(fu)(fu)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)經營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)、利(li)(li)潤(run)(run)(run)獲(huo)取(qu)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)發(fa)(fa)展(zhan)(zhan)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)、人(ren)(ren)才(cai)(cai)配(pei)(pei)(pei)置(zhi)(zhi)(zhi)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)等(deng)(deng)(deng)(deng)(deng)七大(da)(da)(da)變(bian)(bian)(bian)量(liang)(liang)(liang)層(ceng)(ceng)(ceng)面(mian)(mian)，分(fen)(fen)別(bie)遴(lin)選出反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)上(shang)(shang)述(shu)七大(da)(da)(da)變(bian)(bian)(bian)量(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)相關指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)，從而構(gou)(gou)(gou)(gou)成(cheng)(cheng)真正(zheng)適(shi)(shi)合(he)(he)(he)(he)(he)(he)于(yu)(yu)(yu)(yu)(yu)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)體(ti)(ti)系(xi)(xi)(xi)。依(yi)(yi)(yi)據(ju)(ju)(ju)上(shang)(shang)述(shu)分(fen)(fen)析(xi)思路(lu)，本(ben)(ben)(ben)研究構(gou)(gou)(gou)(gou)建了(le)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)體(ti)(ti)系(xi)(xi)(xi)，基本(ben)(ben)(ben)架(jia)構(gou)(gou)(gou)(gou)見表2。依(yi)(yi)(yi)據(ju)(ju)(ju)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)體(ti)(ti)系(xi)(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基本(ben)(ben)(ben)架(jia)構(gou)(gou)(gou)(gou)，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)體(ti)(ti)系(xi)(xi)(xi)主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)由(you)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)七大(da)(da)(da)變(bian)(bian)(bian)量(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)15個(ge)(ge)(ge)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)構(gou)(gou)(gou)(gou)成(cheng)(cheng)。此外(wai)，本(ben)(ben)(ben)研究還(huan)給出了(le)各(ge)(ge)個(ge)(ge)(ge)變(bian)(bian)(bian)量(liang)(liang)(liang)對(dui)(dui)應(ying)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)測(ce)度(du)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)式，為(wei)實(shi)證(zheng)分(fen)(fen)析(xi)提供樣本(ben)(ben)(ben)數(shu)據(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)輸入接口(kou)，并通(tong)過對(dui)(dui)各(ge)(ge)個(ge)(ge)(ge)變(bian)(bian)(bian)量(liang)(liang)(liang)與(yu)(yu)對(dui)(dui)應(ying)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)之間的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)關聯度(du)分(fen)(fen)析(xi)，給出了(le)各(ge)(ge)個(ge)(ge)(ge)變(bian)(bian)(bian)量(liang)(liang)(liang)與(yu)(yu)對(dui)(dui)應(ying)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)之間的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)相關性(xing)情況(kuang)(kuang)，具體(ti)(ti)結果見表3。本(ben)(ben)(ben)研究對(dui)(dui)于(yu)(yu)(yu)(yu)(yu)上(shang)(shang)表給出的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)測(ce)度(du)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)式及(ji)相關性(xing)情況(kuang)(kuang)詮(quan)(quan)釋(shi)(shi)(shi)(shi)如下：1．對(dui)(dui)于(yu)(yu)(yu)(yu)(yu)資(zi)(zi)產(chan)(chan)質量(liang)(liang)(liang)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)變(bian)(bian)(bian)量(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)詮(quan)(quan)釋(shi)(shi)(shi)(shi)該(gai)變(bian)(bian)(bian)量(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)中(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)產(chan)(chan)分(fen)(fen)布及(ji)配(pei)(pei)(pei)置(zhi)(zhi)(zhi)質量(liang)(liang)(liang)狀(zhuang)(zhuang)(zhuang)況(kuang)(kuang)，主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)由(you)現(xian)金(jin)(jin)(jin)(jin)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)(lv)、固(gu)定(ding)資(zi)(zi)產(chan)(chan)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)(lv)、應(ying)收(shou)(shou)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)(lv)等(deng)(deng)(deng)(deng)(deng)3個(ge)(ge)(ge)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)來(lai)綜(zong)合(he)(he)(he)(he)(he)(he)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)。其中(zhong)(zhong)(zhong)：現(xian)金(jin)(jin)(jin)(jin)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，則(ze)(ze)(ze)(ze)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)短期償債能(neng)力(li)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)強(qiang)(qiang)，屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)正(zheng)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)；固(gu)定(ding)資(zi)(zi)本(ben)(ben)(ben)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，則(ze)(ze)(ze)(ze)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)短期償債能(neng)力(li)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)弱，但(dan)是(shi)(shi)(shi)，依(yi)(yi)(yi)據(ju)(ju)(ju)我(wo)國(guo)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)制度(du)規定(ding)，固(gu)定(ding)資(zi)(zi)本(ben)(ben)(ben)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)最高(gao)(gao)不(bu)得超過50％，屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)適(shi)(shi)度(du)負(fu)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)；應(ying)收(shou)(shou)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)率(lv)(lv)(lv)(lv)(lv)(lv)是(shi)(shi)(shi)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)應(ying)收(shou)(shou)賬款率(lv)(lv)(lv)(lv)(lv)(lv)，應(ying)收(shou)(shou)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，則(ze)(ze)(ze)(ze)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)短期償債能(neng)力(li)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)弱，但(dan)是(shi)(shi)(shi)，依(yi)(yi)(yi)據(ju)(ju)(ju)我(wo)國(guo)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)制度(du)規定(ding)，一(yi)般應(ying)小于(yu)(yu)(yu)(yu)(yu)或等(deng)(deng)(deng)(deng)(deng)于(yu)(yu)(yu)(yu)(yu)8％，屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)適(shi)(shi)度(du)負(fu)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)。2．對(dui)(dui)于(yu)(yu)(yu)(yu)(yu)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)賠(pei)(pei)(pei)付(fu)(fu)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)變(bian)(bian)(bian)量(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)詮(quan)(quan)釋(shi)(shi)(shi)(shi)該(gai)變(bian)(bian)(bian)量(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)中(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)賠(pei)(pei)(pei)付(fu)(fu)及(ji)退(tui)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)應(ying)對(dui)(dui)狀(zhuang)(zhuang)(zhuang)況(kuang)(kuang)，主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)由(you)資(zi)(zi)產(chan)(chan)負(fu)債率(lv)(lv)(lv)(lv)(lv)(lv)、賠(pei)(pei)(pei)付(fu)(fu)退(tui)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)率(lv)(lv)(lv)(lv)(lv)(lv)等(deng)(deng)(deng)(deng)(deng)2個(ge)(ge)(ge)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)來(lai)綜(zong)合(he)(he)(he)(he)(he)(he)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)。其中(zhong)(zhong)(zhong)：資(zi)(zi)產(chan)(chan)負(fu)債率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，則(ze)(ze)(ze)(ze)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)中(zhong)(zhong)(zhong)長(chang)(chang)期償債能(neng)力(li)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)弱，屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)負(fu)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)；賠(pei)(pei)(pei)付(fu)(fu)退(tui)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)是(shi)(shi)(shi)賠(pei)(pei)(pei)付(fu)(fu)退(tui)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)額與(yu)(yu)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)收(shou)(shou)入的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)比(bi)(bi)(bi)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，賠(pei)(pei)(pei)付(fu)(fu)退(tui)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，則(ze)(ze)(ze)(ze)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)應(ying)對(dui)(dui)意外(wai)風險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)賠(pei)(pei)(pei)付(fu)(fu)能(neng)力(li)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)弱，屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)負(fu)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)。3．對(dui)(dui)于(yu)(yu)(yu)(yu)(yu)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)經營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)變(bian)(bian)(bian)量(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)詮(quan)(quan)釋(shi)(shi)(shi)(shi)該(gai)變(bian)(bian)(bian)量(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)中(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)產(chan)(chan)運(yun)(yun)(yun)作(zuo)(zuo)(zuo)及(ji)經營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)率(lv)(lv)(lv)(lv)(lv)(lv)狀(zhuang)(zhuang)(zhuang)況(kuang)(kuang)，主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)由(you)總資(zi)(zi)產(chan)(chan)周轉率(lv)(lv)(lv)(lv)(lv)(lv)、人(ren)(ren)均凈利(li)(li)潤(run)(run)(run)、人(ren)(ren)均保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)收(shou)(shou)入等(deng)(deng)(deng)(deng)(deng)3個(ge)(ge)(ge)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)來(lai)綜(zong)合(he)(he)(he)(he)(he)(he)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)。其中(zhong)(zhong)(zhong)：總資(zi)(zi)產(chan)(chan)周轉率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，則(ze)(ze)(ze)(ze)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)資(zi)(zi)產(chan)(chan)運(yun)(yun)(yun)作(zuo)(zuo)(zuo)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)率(lv)(lv)(lv)(lv)(lv)(lv)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)高(gao)(gao)，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)經營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)也(ye)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)高(gao)(gao)，屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)正(zheng)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)；人(ren)(ren)均凈利(li)(li)潤(run)(run)(run)與(yu)(yu)人(ren)(ren)均保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)收(shou)(shou)入指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，則(ze)(ze)(ze)(ze)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)經營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)率(lv)(lv)(lv)(lv)(lv)(lv)也(ye)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)高(gao)(gao)，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)經營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)也(ye)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)高(gao)(gao)，均屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)正(zheng)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)。4．對(dui)(dui)于(yu)(yu)(yu)(yu)(yu)利(li)(li)潤(run)(run)(run)獲(huo)取(qu)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)變(bian)(bian)(bian)量(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)詮(quan)(quan)釋(shi)(shi)(shi)(shi)該(gai)變(bian)(bian)(bian)量(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)中(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)產(chan)(chan)回報(bao)及(ji)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)收(shou)(shou)益狀(zhuang)(zhuang)(zhuang)況(kuang)(kuang)，主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)由(you)凈資(zi)(zi)產(chan)(chan)收(shou)(shou)益率(lv)(lv)(lv)(lv)(lv)(lv)、承保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)利(li)(li)潤(run)(run)(run)率(lv)(lv)(lv)(lv)(lv)(lv)等(deng)(deng)(deng)(deng)(deng)2個(ge)(ge)(ge)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)來(lai)綜(zong)合(he)(he)(he)(he)(he)(he)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)。其中(zhong)(zhong)(zhong)：凈資(zi)(zi)產(chan)(chan)收(shou)(shou)益率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，則(ze)(ze)(ze)(ze)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)資(zi)(zi)本(ben)(ben)(ben)回報(bao)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)高(gao)(gao)，說明(ming)資(zi)(zi)本(ben)(ben)(ben)創(chuang)造利(li)(li)潤(run)(run)(run)能(neng)力(li)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)強(qiang)(qiang)，屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)正(zheng)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)；承保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)利(li)(li)潤(run)(run)(run)率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)獲(huo)利(li)(li)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)，承保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)利(li)(li)潤(run)(run)(run)率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，則(ze)(ze)(ze)(ze)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)主(zhu)(zhu)(zhu)(zhu)(zhu)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)獲(huo)利(li)(li)能(neng)力(li)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)強(qiang)(qiang)，屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)正(zheng)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)。5．對(dui)(dui)于(yu)(yu)(yu)(yu)(yu)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)發(fa)(fa)展(zhan)(zhan)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)變(bian)(bian)(bian)量(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)詮(quan)(quan)釋(shi)(shi)(shi)(shi)該(gai)變(bian)(bian)(bian)量(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)中(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)增(zeng)(zeng)長(chang)(chang)及(ji)資(zi)(zi)本(ben)(ben)(ben)增(zeng)(zeng)長(chang)(chang)狀(zhuang)(zhuang)(zhuang)況(kuang)(kuang)，主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)由(you)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)增(zeng)(zeng)長(chang)(chang)率(lv)(lv)(lv)(lv)(lv)(lv)、資(zi)(zi)產(chan)(chan)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)增(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)率(lv)(lv)(lv)(lv)(lv)(lv)等(deng)(deng)(deng)(deng)(deng)2個(ge)(ge)(ge)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)來(lai)綜(zong)合(he)(he)(he)(he)(he)(he)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)。其中(zhong)(zhong)(zhong)：保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)增(zeng)(zeng)長(chang)(chang)率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)主(zhu)(zhu)(zhu)(zhu)(zhu)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)規模(mo)增(zeng)(zeng)長(chang)(chang)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)增(zeng)(zeng)長(chang)(chang)率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，則(ze)(ze)(ze)(ze)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)主(zhu)(zhu)(zhu)(zhu)(zhu)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)發(fa)(fa)展(zhan)(zhan)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)高(gao)(gao)，屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)正(zheng)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)；資(zi)(zi)本(ben)(ben)(ben)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)增(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)資(zi)(zi)本(ben)(ben)(ben)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)增(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)，資(zi)(zi)本(ben)(ben)(ben)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)增(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，則(ze)(ze)(ze)(ze)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)主(zhu)(zhu)(zhu)(zhu)(zhu)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)收(shou)(shou)入水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)高(gao)(gao)，屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)正(zheng)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)。6．對(dui)(dui)于(yu)(yu)(yu)(yu)(yu)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)變(bian)(bian)(bian)量(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)詮(quan)(quan)釋(shi)(shi)(shi)(shi)該(gai)變(bian)(bian)(bian)量(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)中(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)率(lv)(lv)(lv)(lv)(lv)(lv)狀(zhuang)(zhuang)(zhuang)況(kuang)(kuang)，主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)由(you)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)成(cheng)(cheng)本(ben)(ben)(ben)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)來(lai)直接反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)。保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)成(cheng)(cheng)本(ben)(ben)(ben)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)是(shi)(shi)(shi)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)獲(huo)取(qu)單位保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)收(shou)(shou)入需(xu)要(yao)(yao)(yao)承擔的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)手(shou)續費(fei)(fei)(fei)(fei)(fei)及(ji)傭金(jin)(jin)(jin)(jin)成(cheng)(cheng)本(ben)(ben)(ben)，事實(shi)上(shang)(shang)，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)成(cheng)(cheng)本(ben)(ben)(ben)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)了(le)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)對(dui)(dui)于(yu)(yu)(yu)(yu)(yu)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)率(lv)(lv)(lv)(lv)(lv)(lv)。保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費(fei)(fei)(fei)(fei)(fei)服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)成(cheng)(cheng)本(ben)(ben)(ben)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，則(ze)(ze)(ze)(ze)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)率(lv)(lv)(lv)(lv)(lv)(lv)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)低，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)也(ye)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)低，屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)負(fu)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)。7．對(dui)(dui)于(yu)(yu)(yu)(yu)(yu)人(ren)(ren)才(cai)(cai)配(pei)(pei)(pei)置(zhi)(zhi)(zhi)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)變(bian)(bian)(bian)量(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)詮(quan)(quan)釋(shi)(shi)(shi)(shi)該(gai)變(bian)(bian)(bian)量(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)中(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)人(ren)(ren)才(cai)(cai)配(pei)(pei)(pei)置(zhi)(zhi)(zhi)結構(gou)(gou)(gou)(gou)及(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)率(lv)(lv)(lv)(lv)(lv)(lv)狀(zhuang)(zhuang)(zhuang)況(kuang)(kuang)，主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)由(you)銷售人(ren)(ren)員(yuan)(yuan)比(bi)(bi)(bi)例、大(da)(da)(da)專以(yi)上(shang)(shang)員(yuan)(yuan)工(gong)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)(lv)等(deng)(deng)(deng)(deng)(deng)2個(ge)(ge)(ge)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)來(lai)綜(zong)合(he)(he)(he)(he)(he)(he)反(fan)(fan)(fan)(fan)(fan)映(ying)(ying)。其中(zhong)(zhong)(zhong)：在人(ren)(ren)才(cai)(cai)配(pei)(pei)(pei)置(zhi)(zhi)(zhi)結構(gou)(gou)(gou)(gou)方(fang)面(mian)(mian)，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)金(jin)(jin)(jin)(jin)融服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)，需(xu)要(yao)(yao)(yao)大(da)(da)(da)規模(mo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)銷售人(ren)(ren)員(yuan)(yuan)數(shu)量(liang)(liang)(liang)，因(yin)此，銷售人(ren)(ren)員(yuan)(yuan)比(bi)(bi)(bi)例指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)主(zhu)(zhu)(zhu)(zhu)(zhu)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)規模(mo)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)正(zheng)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)；在人(ren)(ren)才(cai)(cai)配(pei)(pei)(pei)置(zhi)(zhi)(zhi)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)率(lv)(lv)(lv)(lv)(lv)(lv)方(fang)面(mian)(mian)，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)從業(ye)(ye)(ye)(ye)人(ren)(ren)員(yuan)(yuan)需(xu)要(yao)(yao)(yao)學(xue)習及(ji)掌(zhang)握一(yi)定(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)專業(ye)(ye)(ye)(ye)知識，因(yin)此，大(da)(da)(da)專以(yi)上(shang)(shang)員(yuan)(yuan)工(gong)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)(lv)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)越(yue)(yue)(yue)(yue)(yue)(yue)大(da)(da)(da)，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)拓展(zhan)(zhan)能(neng)力(li)就(jiu)(jiu)越(yue)(yue)(yue)(yue)(yue)(yue)強(qiang)(qiang)，屬(shu)(shu)于(yu)(yu)(yu)(yu)(yu)正(zheng)向(xiang)(xiang)(xiang)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)。綜(zong)上(shang)(shang)所述(shu)，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)體(ti)(ti)系(xi)(xi)(xi)主(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)由(you)來(lai)自(zi)于(yu)(yu)(yu)(yu)(yu)資(zi)(zi)產(chan)(chan)質量(liang)(liang)(liang)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)賠(pei)(pei)(pei)付(fu)(fu)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)經營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)、利(li)(li)潤(run)(run)(run)獲(huo)取(qu)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)發(fa)(fa)展(zhan)(zhan)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)、人(ren)(ren)才(cai)(cai)配(pei)(pei)(pei)置(zhi)(zhi)(zhi)水(shui)(shui)(shui)(shui)(shui)(shui)(shui)平(ping)(ping)(ping)(ping)(ping)(ping)等(deng)(deng)(deng)(deng)(deng)七大(da)(da)(da)變(bian)(bian)(bian)量(liang)(liang)(liang)層(ceng)(ceng)(ceng)面(mian)(mian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)15個(ge)(ge)(ge)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)構(gou)(gou)(gou)(gou)成(cheng)(cheng)。下面(mian)(mian)，本(ben)(ben)(ben)研究將以(yi)上(shang)(shang)述(shu)評(ping)(ping)(ping)價(jia)(jia)(jia)指(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)(biao)體(ti)(ti)系(xi)(xi)(xi)為(wei)基礎，采用因(yin)子(zi)分(fen)(fen)析(xi)法(fa)（FAM），對(dui)(dui)中(zhong)(zhong)(zhong)國(guo)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)(si)運(yun)(yun)(yun)營(ying)(ying)(ying)(ying)(ying)(ying)(ying)(ying)績(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)(ping)(ping)價(jia)(jia)(jia)進行實(shi)證(zheng)分(fen)(fen)析(xi)。

三(san)、中國境(jing)內保險(xian)公司運營(ying)績效評價的(de)實證分析(xi)

（一(yi)）樣(yang)(yang)本(ben)(ben)(ben)(ben)(ben)數(shu)據(ju)(ju)(ju)來(lai)(lai)源及(ji)處(chu)理本(ben)(ben)(ben)(ben)(ben)研究選取(qu)中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)業60家(jia)(jia)境(jing)內保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)機構作(zuo)為(wei)(wei)實(shi)證樣(yang)(yang)本(ben)(ben)(ben)(ben)(ben)，樣(yang)(yang)本(ben)(ben)(ben)(ben)(ben)數(shu)據(ju)(ju)(ju)來(lai)(lai)源于(yu)《中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)年(nian)檢(jian)2013》提供(gong)(gong)的(de)(de)(de)(de)(de)(de)中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)業官方(fang)(fang)統計(ji)數(shu)據(ju)(ju)(ju)。需要說明(ming)的(de)(de)(de)(de)(de)(de)是，為(wei)(wei)深(shen)入比較(jiao)不(bu)同(tong)類型及(ji)不(bu)同(tong)性(xing)(xing)質(zhi)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)之間運營(ying)(ying)(ying)績效的(de)(de)(de)(de)(de)(de)差(cha)異，本(ben)(ben)(ben)(ben)(ben)研究對(dui)(dui)中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)境(jing)內保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)進行(xing)了基本(ben)(ben)(ben)(ben)(ben)分(fen)(fen)(fen)(fen)類，其中(zhong)(zhong)(zhong)(zhong)：按照(zhao)公(gong)(gong)(gong)司(si)(si)(si)(si)經營(ying)(ying)(ying)類型來(lai)(lai)劃(hua)(hua)分(fen)(fen)(fen)(fen)，主要分(fen)(fen)(fen)(fen)為(wei)(wei)財產保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)與人(ren)壽保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)兩大類；按照(zhao)公(gong)(gong)(gong)司(si)(si)(si)(si)資(zi)本(ben)(ben)(ben)(ben)(ben)性(xing)(xing)質(zhi)來(lai)(lai)劃(hua)(hua)分(fen)(fen)(fen)(fen)，主要分(fen)(fen)(fen)(fen)為(wei)(wei)中(zhong)(zhong)(zhong)(zhong)資(zi)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)、合資(zi)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)與外資(zi)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)三大類。依(yi)據(ju)(ju)(ju)上述分(fen)(fen)(fen)(fen)類方(fang)(fang)法(fa)，在(zai)公(gong)(gong)(gong)司(si)(si)(si)(si)經營(ying)(ying)(ying)類型方(fang)(fang)面(mian)，本(ben)(ben)(ben)(ben)(ben)研究選取(qu)的(de)(de)(de)(de)(de)(de)60家(jia)(jia)中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)境(jing)內保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)主要包括28家(jia)(jia)財產保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)與32家(jia)(jia)人(ren)壽保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)。在(zai)公(gong)(gong)(gong)司(si)(si)(si)(si)資(zi)本(ben)(ben)(ben)(ben)(ben)性(xing)(xing)質(zhi)方(fang)(fang)面(mian)，60家(jia)(jia)中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)境(jing)內保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)主要包括31家(jia)(jia)中(zhong)(zhong)(zhong)(zhong)資(zi)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)、15家(jia)(jia)合資(zi)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)與14家(jia)(jia)外資(zi)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)。下(xia)面(mian)，我(wo)(wo)們(men)(men)將(jiang)(jiang)資(zi)產質(zhi)量(liang)(liang)水(shui)平(ping)(ping)、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)賠付(fu)水(shui)平(ping)(ping)、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)經營(ying)(ying)(ying)水(shui)平(ping)(ping)、利(li)潤(run)獲取(qu)水(shui)平(ping)(ping)、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)發展水(shui)平(ping)(ping)、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)服務水(shui)平(ping)(ping)、人(ren)才配置(zhi)水(shui)平(ping)(ping)等(deng)七大變(bian)(bian)(bian)(bian)量(liang)(liang)作(zuo)為(wei)(wei)一(yi)級(ji)變(bian)(bian)(bian)(bian)量(liang)(liang)，將(jiang)(jiang)反映七大一(yi)級(ji)變(bian)(bian)(bian)(bian)量(liang)(liang)的(de)(de)(de)(de)(de)(de)15個指(zhi)(zhi)(zhi)標(biao)(biao)(biao)作(zuo)為(wei)(wei)二(er)級(ji)變(bian)(bian)(bian)(bian)量(liang)(liang)，我(wo)(wo)們(men)(men)將(jiang)(jiang)二(er)級(ji)變(bian)(bian)(bian)(bian)量(liang)(liang)又命名為(wei)(wei)“指(zhi)(zhi)(zhi)標(biao)(biao)(biao)變(bian)(bian)(bian)(bian)量(liang)(liang)”，15個指(zhi)(zhi)(zhi)標(biao)(biao)(biao)變(bian)(bian)(bian)(bian)量(liang)(liang)分(fen)(fen)(fen)(fen)別以(yi)變(bian)(bian)(bian)(bian)量(liang)(liang)符號(hao)X1至(zhi)X15來(lai)(lai)表(biao)(biao)(biao)示，指(zhi)(zhi)(zhi)標(biao)(biao)(biao)體系的(de)(de)(de)(de)(de)(de)變(bian)(bian)(bian)(bian)量(liang)(liang)設定符號(hao)見(jian)表(biao)(biao)(biao)4。我(wo)(wo)們(men)(men)將(jiang)(jiang)《中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)年(nian)檢(jian)2013》提供(gong)(gong)的(de)(de)(de)(de)(de)(de)中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)業官方(fang)(fang)統計(ji)數(shu)據(ju)(ju)(ju)代入表(biao)(biao)(biao)4中(zhong)(zhong)(zhong)(zhong)，即(ji)可得(de)到中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)運營(ying)(ying)(ying)績效評價實(shi)證分(fen)(fen)(fen)(fen)析的(de)(de)(de)(de)(de)(de)原(yuan)(yuan)(yuan)始樣(yang)(yang)本(ben)(ben)(ben)(ben)(ben)數(shu)據(ju)(ju)(ju)。本(ben)(ben)(ben)(ben)(ben)研究原(yuan)(yuan)(yuan)始樣(yang)(yang)本(ben)(ben)(ben)(ben)(ben)數(shu)據(ju)(ju)(ju)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)留兩位小數(shu)。為(wei)(wei)便于(yu)分(fen)(fen)(fen)(fen)析，我(wo)(wo)們(men)(men)給出了中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)境(jing)內60家(jia)(jia)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)簡(jian)稱及(ji)分(fen)(fen)(fen)(fen)類表(biao)(biao)(biao)，具體見(jian)附(fu)錄A。此外，為(wei)(wei)了充分(fen)(fen)(fen)(fen)發揮因(yin)子(zi)(zi)分(fen)(fen)(fen)(fen)析法(fa)在(zai)實(shi)證分(fen)(fen)(fen)(fen)析中(zhong)(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)作(zuo)用，我(wo)(wo)們(men)(men)需要對(dui)(dui)原(yuan)(yuan)(yuan)始樣(yang)(yang)本(ben)(ben)(ben)(ben)(ben)數(shu)據(ju)(ju)(ju)進行(xing)如下(xia)處(chu)理：一(yi)方(fang)(fang)面(mian)，為(wei)(wei)了消除指(zhi)(zhi)(zhi)標(biao)(biao)(biao)變(bian)(bian)(bian)(bian)量(liang)(liang)之間的(de)(de)(de)(de)(de)(de)量(liang)(liang)綱(gang)差(cha)異而帶來(lai)(lai)的(de)(de)(de)(de)(de)(de)實(shi)證結果偏差(cha)，我(wo)(wo)們(men)(men)將(jiang)(jiang)運用軟件SPSS19．0中(zhong)(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)Z－Score方(fang)(fang)法(fa)對(dui)(dui)原(yuan)(yuan)(yuan)始樣(yang)(yang)本(ben)(ben)(ben)(ben)(ben)數(shu)據(ju)(ju)(ju)進行(xing)了標(biao)(biao)(biao)準化處(chu)理；另一(yi)方(fang)(fang)面(mian)，為(wei)(wei)了檢(jian)測數(shu)據(ju)(ju)(ju)間的(de)(de)(de)(de)(de)(de)相關(guan)(guan)性(xing)(xing)，從(cong)而判定樣(yang)(yang)本(ben)(ben)(ben)(ben)(ben)數(shu)據(ju)(ju)(ju)是否(fou)適合做(zuo)因(yin)子(zi)(zi)分(fen)(fen)(fen)(fen)析，我(wo)(wo)們(men)(men)進行(xing)了KMO檢(jian)驗和Bartlett檢(jian)驗，本(ben)(ben)(ben)(ben)(ben)研究進行(xing)的(de)(de)(de)(de)(de)(de)KMO與Bartlett檢(jian)驗結果表(biao)(biao)(biao)明(ming)，KMO檢(jian)驗結果超(chao)過0．5，達到0．586，說明(ming)樣(yang)(yang)本(ben)(ben)(ben)(ben)(ben)數(shu)據(ju)(ju)(ju)相關(guan)(guan)性(xing)(xing)的(de)(de)(de)(de)(de)(de)置(zhi)信度達到95％以(yi)上，樣(yang)(yang)本(ben)(ben)(ben)(ben)(ben)數(shu)據(ju)(ju)(ju)之間具有很強的(de)(de)(de)(de)(de)(de)相關(guan)(guan)性(xing)(xing)，因(yin)此，樣(yang)(yang)本(ben)(ben)(ben)(ben)(ben)數(shu)據(ju)(ju)(ju)適合進行(xing)因(yin)子(zi)(zi)分(fen)(fen)(fen)(fen)析。

（二(er)(er)）實證分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析過程下面，我(wo)(wo)(wo)們(men)(men)將(jiang)采用因(yin)(yin)(yin)子(zi)(zi)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析法進行(xing)(xing)實證分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析。本(ben)研究實證分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析的(de)(de)(de)(de)(de)(de)(de)(de)具(ju)(ju)(ju)體(ti)(ti)(ti)(ti)(ti)思路是(shi)：首先，計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)及(ji)累(lei)計(ji)(ji)(ji)(ji)方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)，確(que)定(ding)(ding)(ding)(ding)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)個(ge)數(shu)(shu)(shu)；其次，計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)載(zai)荷(he)矩(ju)陣(zhen)，確(que)定(ding)(ding)(ding)(ding)每(mei)個(ge)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)覆(fu)蓋(gai)的(de)(de)(de)(de)(de)(de)(de)(de)指(zhi)標(biao)(biao)內(nei)(nei)(nei)容及(ji)因(yin)(yin)(yin)子(zi)(zi)名(ming)(ming)(ming)(ming)稱(cheng)；然后，計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)系(xi)(xi)數(shu)(shu)(shu)矩(ju)陣(zhen)，確(que)定(ding)(ding)(ding)(ding)每(mei)個(ge)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)或因(yin)(yin)(yin)子(zi)(zi)的(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)(ji)(ji)量(liang)(liang)(liang)(liang)(liang)(liang)表(biao)(biao)(biao)(biao)(biao)(biao)(biao)達(da)式(shi)(shi)，并依(yi)(yi)據(ju)方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)，得(de)(de)到(dao)(dao)(dao)綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)因(yin)(yin)(yin)子(zi)(zi)的(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)(ji)(ji)量(liang)(liang)(liang)(liang)(liang)(liang)表(biao)(biao)(biao)(biao)(biao)(biao)(biao)達(da)式(shi)(shi)；最(zui)后，依(yi)(yi)據(ju)綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)因(yin)(yin)(yin)子(zi)(zi)的(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)(ji)(ji)量(liang)(liang)(liang)(liang)(liang)(liang)表(biao)(biao)(biao)(biao)(biao)(biao)(biao)達(da)式(shi)(shi)，給(gei)出(chu)中國(guo)境(jing)(jing)內(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)評(ping)價(jia)(jia)(jia)結(jie)(jie)(jie)(jie)(jie)果(guo)(guo)。1．方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)及(ji)累(lei)計(ji)(ji)(ji)(ji)方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)通過SPSS分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析得(de)(de)到(dao)(dao)(dao)解釋總方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)的(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)結(jie)(jie)(jie)(jie)(jie)果(guo)(guo)，具(ju)(ju)(ju)體(ti)(ti)(ti)(ti)(ti)結(jie)(jie)(jie)(jie)(jie)果(guo)(guo)見(jian)(jian)(jian)表(biao)(biao)(biao)(biao)(biao)(biao)(biao)5。由(you)(you)上(shang)表(biao)(biao)(biao)(biao)(biao)(biao)(biao)可(ke)以(yi)(yi)(yi)看(kan)出(chu)，我(wo)(wo)(wo)們(men)(men)得(de)(de)到(dao)(dao)(dao)的(de)(de)(de)(de)(de)(de)(de)(de)7大主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)因(yin)(yin)(yin)子(zi)(zi)累(lei)計(ji)(ji)(ji)(ji)方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)達(da)到(dao)(dao)(dao)80．517％，能(neng)(neng)(neng)(neng)(neng)(neng)夠很(hen)好地覆(fu)蓋(gai)15個(ge)評(ping)價(jia)(jia)(jia)指(zhi)標(biao)(biao)，完全可(ke)以(yi)(yi)(yi)對(dui)(dui)60家(jia)(jia)(jia)中國(guo)境(jing)(jing)內(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)評(ping)價(jia)(jia)(jia)進行(xing)(xing)較好解釋。此(ci)(ci)(ci)(ci)外，從7大主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)布還(huan)可(ke)看(kan)出(chu)，第(di)(di)(di)(di)一(yi)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)為(wei)(wei)(wei)(wei)(wei)19．591％，綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)位(wei)(wei)居(ju)第(di)(di)(di)(di)一(yi)位(wei)(wei)；第(di)(di)(di)(di)二(er)(er)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)為(wei)(wei)(wei)(wei)(wei)14．888％，綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)位(wei)(wei)居(ju)第(di)(di)(di)(di)二(er)(er)位(wei)(wei)；第(di)(di)(di)(di)三主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)為(wei)(wei)(wei)(wei)(wei)13．512％，綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)位(wei)(wei)居(ju)第(di)(di)(di)(di)三位(wei)(wei)；第(di)(di)(di)(di)四(si)(si)(si)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)為(wei)(wei)(wei)(wei)(wei)11．445％，綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)位(wei)(wei)居(ju)第(di)(di)(di)(di)四(si)(si)(si)位(wei)(wei)；第(di)(di)(di)(di)五(wu)(wu)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)為(wei)(wei)(wei)(wei)(wei)9．061％，綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)位(wei)(wei)居(ju)第(di)(di)(di)(di)五(wu)(wu)位(wei)(wei)；第(di)(di)(di)(di)六(liu)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)為(wei)(wei)(wei)(wei)(wei)6．495％，綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)位(wei)(wei)居(ju)第(di)(di)(di)(di)六(liu)位(wei)(wei)；第(di)(di)(di)(di)七主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)(fang)(fang)(fang)差(cha)(cha)(cha)(cha)貢(gong)(gong)(gong)獻(xian)(xian)(xian)(xian)(xian)率(lv)(lv)(lv)(lv)(lv)為(wei)(wei)(wei)(wei)(wei)5527％，綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)位(wei)(wei)居(ju)第(di)(di)(di)(di)七位(wei)(wei)。2．主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)載(zai)荷(he)矩(ju)陣(zhen)計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)下面，我(wo)(wo)(wo)們(men)(men)選取7大主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)，運(yun)(yun)(yun)(yun)(yun)(yun)(yun)用SPSS工(gong)具(ju)(ju)(ju)，計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)出(chu)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)載(zai)荷(he)矩(ju)陣(zhen)，具(ju)(ju)(ju)體(ti)(ti)(ti)(ti)(ti)結(jie)(jie)(jie)(jie)(jie)果(guo)(guo)見(jian)(jian)(jian)表(biao)(biao)(biao)(biao)(biao)(biao)(biao)6財(cai)(cai)政金(jin)融研究從主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)載(zai)荷(he)矩(ju)陣(zhen)可(ke)以(yi)(yi)(yi)發現(xian)，不同主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)覆(fu)蓋(gai)著的(de)(de)(de)(de)(de)(de)(de)(de)不同的(de)(de)(de)(de)(de)(de)(de)(de)指(zhi)標(biao)(biao)內(nei)(nei)(nei)容，對(dui)(dui)此(ci)(ci)(ci)(ci)，我(wo)(wo)(wo)們(men)(men)依(yi)(yi)據(ju)各(ge)個(ge)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)覆(fu)蓋(gai)的(de)(de)(de)(de)(de)(de)(de)(de)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)指(zhi)標(biao)(biao)內(nei)(nei)(nei)容，確(que)定(ding)(ding)(ding)(ding)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)名(ming)(ming)(ming)(ming)稱(cheng)。具(ju)(ju)(ju)體(ti)(ti)(ti)(ti)(ti)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析如下：第(di)(di)(di)(di)一(yi)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)由(you)(you)人(ren)(ren)均(jun)(jun)凈(jing)利潤（X7）、凈(jing)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)收(shou)益率(lv)(lv)(lv)(lv)(lv)（X9）、承保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)利潤率(lv)(lv)(lv)(lv)(lv)（X10）等指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)來反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)，這(zhe)(zhe)(zhe)(zhe)(zhe)些(xie)指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)了保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)獲利能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)，對(dui)(dui)此(ci)(ci)(ci)(ci)，我(wo)(wo)(wo)們(men)(men)將(jiang)第(di)(di)(di)(di)一(yi)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)命(ming)名(ming)(ming)(ming)(ming)為(wei)(wei)(wei)(wei)(wei)“綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)獲利能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)因(yin)(yin)(yin)子(zi)(zi)”，以(yi)(yi)(yi)符(fu)(fu)(fu)號(hao)(hao)(hao)F1表(biao)(biao)(biao)(biao)(biao)(biao)(biao)示(shi)(shi)(shi)(shi)(shi)。第(di)(di)(di)(di)二(er)(er)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)由(you)(you)現(xian)金(jin)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)（X1）、賠(pei)(pei)付(fu)(fu)退保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)率(lv)(lv)(lv)(lv)(lv)（X5）等指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)來反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)，這(zhe)(zhe)(zhe)(zhe)(zhe)些(xie)指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)了保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)在短(duan)期內(nei)(nei)(nei)的(de)(de)(de)(de)(de)(de)(de)(de)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)賠(pei)(pei)付(fu)(fu)能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)，對(dui)(dui)此(ci)(ci)(ci)(ci)，我(wo)(wo)(wo)們(men)(men)將(jiang)第(di)(di)(di)(di)二(er)(er)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)命(ming)名(ming)(ming)(ming)(ming)為(wei)(wei)(wei)(wei)(wei)“保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)賠(pei)(pei)付(fu)(fu)能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)因(yin)(yin)(yin)子(zi)(zi)”，以(yi)(yi)(yi)符(fu)(fu)(fu)號(hao)(hao)(hao)F2表(biao)(biao)(biao)(biao)(biao)(biao)(biao)示(shi)(shi)(shi)(shi)(shi)。第(di)(di)(di)(di)三主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)由(you)(you)人(ren)(ren)均(jun)(jun)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費收(shou)入（X8）、承保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)利潤率(lv)(lv)(lv)(lv)(lv)（X10）、服(fu)務(wu)(wu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)（X13）、銷售人(ren)(ren)數(shu)(shu)(shu)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)（X14）、大專以(yi)(yi)(yi)上(shang)員工(gong)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)（X15）等指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)來反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)，這(zhe)(zhe)(zhe)(zhe)(zhe)些(xie)指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)了保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)營(ying)(ying)(ying)業務(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)作效(xiao)(xiao)(xiao)(xiao)(xiao)率(lv)(lv)(lv)(lv)(lv)，對(dui)(dui)此(ci)(ci)(ci)(ci)，我(wo)(wo)(wo)們(men)(men)將(jiang)第(di)(di)(di)(di)三主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)命(ming)名(ming)(ming)(ming)(ming)為(wei)(wei)(wei)(wei)(wei)“保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)作效(xiao)(xiao)(xiao)(xiao)(xiao)率(lv)(lv)(lv)(lv)(lv)因(yin)(yin)(yin)子(zi)(zi)”，以(yi)(yi)(yi)符(fu)(fu)(fu)號(hao)(hao)(hao)F3表(biao)(biao)(biao)(biao)(biao)(biao)(biao)示(shi)(shi)(shi)(shi)(shi)。第(di)(di)(di)(di)四(si)(si)(si)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)由(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)負(fu)債(zhai)(zhai)率(lv)(lv)(lv)(lv)(lv)（X4）、人(ren)(ren)均(jun)(jun)凈(jing)利潤（X7）、人(ren)(ren)均(jun)(jun)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費收(shou)入（X8）、保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費增(zeng)長率(lv)(lv)(lv)(lv)(lv)（X11）、服(fu)務(wu)(wu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)（X13）、銷售人(ren)(ren)數(shu)(shu)(shu)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)（X14）等指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)來反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)，這(zhe)(zhe)(zhe)(zhe)(zhe)些(xie)指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)了保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)營(ying)(ying)(ying)業務(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)拓展潛力(li)(li)(li)(li)，對(dui)(dui)此(ci)(ci)(ci)(ci)，我(wo)(wo)(wo)們(men)(men)將(jiang)第(di)(di)(di)(di)四(si)(si)(si)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)命(ming)名(ming)(ming)(ming)(ming)為(wei)(wei)(wei)(wei)(wei)“保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)拓展潛力(li)(li)(li)(li)因(yin)(yin)(yin)子(zi)(zi)”，以(yi)(yi)(yi)符(fu)(fu)(fu)號(hao)(hao)(hao)F4表(biao)(biao)(biao)(biao)(biao)(biao)(biao)示(shi)(shi)(shi)(shi)(shi)。第(di)(di)(di)(di)五(wu)(wu)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)由(you)(you)固(gu)定(ding)(ding)(ding)(ding)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)（X2）、應(ying)收(shou)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)（X3）、資(zi)(zi)(zi)(zi)(zi)本(ben)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)值(zhi)增(zeng)值(zhi)率(lv)(lv)(lv)(lv)(lv)（X12）等指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)來反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)，這(zhe)(zhe)(zhe)(zhe)(zhe)些(xie)指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)了保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)風險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)控制能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)，固(gu)定(ding)(ding)(ding)(ding)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)（X2）與(yu)(yu)應(ying)收(shou)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)（X3）越(yue)(yue)大，且資(zi)(zi)(zi)(zi)(zi)本(ben)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)值(zhi)增(zeng)值(zhi)率(lv)(lv)(lv)(lv)(lv)（X12）越(yue)(yue)小，則保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)風險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)控制能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)就越(yue)(yue)弱，對(dui)(dui)此(ci)(ci)(ci)(ci)，我(wo)(wo)(wo)們(men)(men)將(jiang)第(di)(di)(di)(di)五(wu)(wu)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)命(ming)名(ming)(ming)(ming)(ming)為(wei)(wei)(wei)(wei)(wei)“風險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)控制能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)因(yin)(yin)(yin)子(zi)(zi)”，以(yi)(yi)(yi)符(fu)(fu)(fu)號(hao)(hao)(hao)F5表(biao)(biao)(biao)(biao)(biao)(biao)(biao)示(shi)(shi)(shi)(shi)(shi)。第(di)(di)(di)(di)六(liu)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)由(you)(you)現(xian)金(jin)比(bi)(bi)(bi)率(lv)(lv)(lv)(lv)(lv)（X1）、資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)負(fu)債(zhai)(zhai)率(lv)(lv)(lv)(lv)(lv)（X4）、資(zi)(zi)(zi)(zi)(zi)本(ben)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)值(zhi)增(zeng)值(zhi)率(lv)(lv)(lv)(lv)(lv)（X12）、服(fu)務(wu)(wu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)（X13）等指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)來反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)，這(zhe)(zhe)(zhe)(zhe)(zhe)些(xie)指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)了保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)中長期的(de)(de)(de)(de)(de)(de)(de)(de)綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)償(chang)債(zhai)(zhai)能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)，對(dui)(dui)此(ci)(ci)(ci)(ci)，我(wo)(wo)(wo)們(men)(men)將(jiang)第(di)(di)(di)(di)六(liu)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)命(ming)名(ming)(ming)(ming)(ming)為(wei)(wei)(wei)(wei)(wei)“綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)償(chang)債(zhai)(zhai)能(neng)(neng)(neng)(neng)(neng)(neng)力(li)(li)(li)(li)因(yin)(yin)(yin)子(zi)(zi)”，以(yi)(yi)(yi)符(fu)(fu)(fu)號(hao)(hao)(hao)F6表(biao)(biao)(biao)(biao)(biao)(biao)(biao)示(shi)(shi)(shi)(shi)(shi)。第(di)(di)(di)(di)七主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)由(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)負(fu)債(zhai)(zhai)率(lv)(lv)(lv)(lv)(lv)（X4）、總資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)周轉率(lv)(lv)(lv)(lv)(lv)（X6）等指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)來反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)，這(zhe)(zhe)(zhe)(zhe)(zhe)些(xie)指(zhi)標(biao)(biao)變(bian)量(liang)(liang)(liang)(liang)(liang)(liang)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)了保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)用財(cai)(cai)務(wu)(wu)杠桿進行(xing)(xing)資(zi)(zi)(zi)(zi)(zi)本(ben)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)作及(ji)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)管理，也間接反(fan)(fan)(fan)映(ying)(ying)(ying)(ying)了保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)經營(ying)(ying)(ying)效(xiao)(xiao)(xiao)(xiao)(xiao)率(lv)(lv)(lv)(lv)(lv)，對(dui)(dui)此(ci)(ci)(ci)(ci)，我(wo)(wo)(wo)們(men)(men)將(jiang)第(di)(di)(di)(di)六(liu)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)命(ming)名(ming)(ming)(ming)(ming)為(wei)(wei)(wei)(wei)(wei)“資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)經營(ying)(ying)(ying)效(xiao)(xiao)(xiao)(xiao)(xiao)率(lv)(lv)(lv)(lv)(lv)因(yin)(yin)(yin)子(zi)(zi)”，以(yi)(yi)(yi)符(fu)(fu)(fu)號(hao)(hao)(hao)F7表(biao)(biao)(biao)(biao)(biao)(biao)(biao)示(shi)(shi)(shi)(shi)(shi)。3．主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)系(xi)(xi)數(shu)(shu)(shu)矩(ju)陣(zhen)計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)對(dui)(dui)表(biao)(biao)(biao)(biao)(biao)(biao)(biao)3－3中數(shu)(shu)(shu)據(ju)進行(xing)(xing)處(chu)理，將(jiang)第(di)(di)(di)(di)i列元素分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)別(bie)除以(yi)(yi)(yi)第(di)(di)(di)(di)i個(ge)特征(zheng)根(gen)(gen)的(de)(de)(de)(de)(de)(de)(de)(de)平(ping)方(fang)(fang)(fang)(fang)(fang)根(gen)(gen)SQR（i），即(ji)(ji)可(ke)得(de)(de)到(dao)(dao)(dao)第(di)(di)(di)(di)i個(ge)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)系(xi)(xi)數(shu)(shu)(shu)，全部(bu)主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)系(xi)(xi)數(shu)(shu)(shu)就構成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)了主(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)系(xi)(xi)數(shu)(shu)(shu)矩(ju)陣(zhen)，具(ju)(ju)(ju)體(ti)(ti)(ti)(ti)(ti)結(jie)(jie)(jie)(jie)(jie)果(guo)(guo)見(jian)(jian)(jian)表(biao)(biao)(biao)(biao)(biao)(biao)(biao)7。依(yi)(yi)據(ju)公(gong)(gong)(gong)(gong)式(shi)(shi)（8），我(wo)(wo)(wo)們(men)(men)即(ji)(ji)可(ke)計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)出(chu)綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)因(yin)(yin)(yin)子(zi)(zi)F的(de)(de)(de)(de)(de)(de)(de)(de)具(ju)(ju)(ju)體(ti)(ti)(ti)(ti)(ti)數(shu)(shu)(shu)值(zhi)，綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)因(yin)(yin)(yin)子(zi)(zi)F的(de)(de)(de)(de)(de)(de)(de)(de)具(ju)(ju)(ju)體(ti)(ti)(ti)(ti)(ti)數(shu)(shu)(shu)值(zhi)就是(shi)我(wo)(wo)(wo)們(men)(men)所要(yao)(yao)(yao)(yao)(yao)得(de)(de)到(dao)(dao)(dao)的(de)(de)(de)(de)(de)(de)(de)(de)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)評(ping)價(jia)(jia)(jia)得(de)(de)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)。4．保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)評(ping)價(jia)(jia)(jia)依(yi)(yi)據(ju)上(shang)述公(gong)(gong)(gong)(gong)式(shi)(shi)，我(wo)(wo)(wo)們(men)(men)即(ji)(ji)可(ke)得(de)(de)到(dao)(dao)(dao)60家(jia)(jia)(jia)中國(guo)境(jing)(jing)內(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)得(de)(de)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)值(zhi)，并依(yi)(yi)據(ju)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)綜(zong)(zong)(zong)(zong)(zong)合(he)(he)(he)評(ping)價(jia)(jia)(jia)得(de)(de)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)情(qing)況(kuang)，對(dui)(dui)60家(jia)(jia)(jia)中國(guo)境(jing)(jing)內(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)進行(xing)(xing)了整(zheng)(zheng)體(ti)(ti)(ti)(ti)(ti)排(pai)(pai)(pai)名(ming)(ming)(ming)(ming)，運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)得(de)(de)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)整(zheng)(zheng)體(ti)(ti)(ti)(ti)(ti)排(pai)(pai)(pai)名(ming)(ming)(ming)(ming)結(jie)(jie)(jie)(jie)(jie)果(guo)(guo)見(jian)(jian)(jian)表(biao)(biao)(biao)(biao)(biao)(biao)(biao)8。依(yi)(yi)據(ju)上(shang)表(biao)(biao)(biao)(biao)(biao)(biao)(biao)可(ke)以(yi)(yi)(yi)發現(xian)，在60家(jia)(jia)(jia)中國(guo)境(jing)(jing)內(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)整(zheng)(zheng)體(ti)(ti)(ti)(ti)(ti)排(pai)(pai)(pai)名(ming)(ming)(ming)(ming)中，排(pai)(pai)(pai)名(ming)(ming)(ming)(ming)位(wei)(wei)于前五(wu)(wu)名(ming)(ming)(ming)(ming)的(de)(de)(de)(de)(de)(de)(de)(de)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)別(bie)是(shi)安邦財(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、安邦人(ren)(ren)壽、交銀康德、三星(xing)財(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)與(yu)(yu)三井住友，排(pai)(pai)(pai)名(ming)(ming)(ming)(ming)位(wei)(wei)于最(zui)后五(wu)(wu)名(ming)(ming)(ming)(ming)的(de)(de)(de)(de)(de)(de)(de)(de)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)別(bie)是(shi)天安人(ren)(ren)壽、國(guo)泰人(ren)(ren)壽、國(guo)泰財(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、安聯財(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)與(yu)(yu)中法人(ren)(ren)壽。同時(shi)，為(wei)(wei)(wei)(wei)(wei)便于比(bi)(bi)(bi)較分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)析，我(wo)(wo)(wo)們(men)(men)還(huan)對(dui)(dui)60家(jia)(jia)(jia)中國(guo)境(jing)(jing)內(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)進行(xing)(xing)了分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)類(lei)排(pai)(pai)(pai)名(ming)(ming)(ming)(ming)。其中：從公(gong)(gong)(gong)(gong)司(si)(si)(si)經營(ying)(ying)(ying)類(lei)型(xing)(xing)對(dui)(dui)60家(jia)(jia)(jia)中國(guo)境(jing)(jing)內(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)得(de)(de)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)情(qing)況(kuang)進行(xing)(xing)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)類(lei)排(pai)(pai)(pai)名(ming)(ming)(ming)(ming)，得(de)(de)到(dao)(dao)(dao)排(pai)(pai)(pai)名(ming)(ming)(ming)(ming)位(wei)(wei)于前十(shi)名(ming)(ming)(ming)(ming)的(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)類(lei)與(yu)(yu)壽險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)類(lei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)，公(gong)(gong)(gong)(gong)司(si)(si)(si)類(lei)型(xing)(xing)排(pai)(pai)(pai)名(ming)(ming)(ming)(ming)的(de)(de)(de)(de)(de)(de)(de)(de)具(ju)(ju)(ju)體(ti)(ti)(ti)(ti)(ti)結(jie)(jie)(jie)(jie)(jie)果(guo)(guo)見(jian)(jian)(jian)表(biao)(biao)(biao)(biao)(biao)(biao)(biao)9。此(ci)(ci)(ci)(ci)外，從公(gong)(gong)(gong)(gong)司(si)(si)(si)資(zi)(zi)(zi)(zi)(zi)本(ben)性(xing)質對(dui)(dui)60家(jia)(jia)(jia)中國(guo)境(jing)(jing)內(nei)(nei)(nei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)得(de)(de)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)情(qing)況(kuang)進行(xing)(xing)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)類(lei)排(pai)(pai)(pai)名(ming)(ming)(ming)(ming)，我(wo)(wo)(wo)們(men)(men)得(de)(de)到(dao)(dao)(dao)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)排(pai)(pai)(pai)名(ming)(ming)(ming)(ming)位(wei)(wei)于前五(wu)(wu)名(ming)(ming)(ming)(ming)的(de)(de)(de)(de)(de)(de)(de)(de)中資(zi)(zi)(zi)(zi)(zi)類(lei)、外資(zi)(zi)(zi)(zi)(zi)類(lei)與(yu)(yu)合(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)類(lei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)，公(gong)(gong)(gong)(gong)司(si)(si)(si)性(xing)質排(pai)(pai)(pai)名(ming)(ming)(ming)(ming)的(de)(de)(de)(de)(de)(de)(de)(de)具(ju)(ju)(ju)體(ti)(ti)(ti)(ti)(ti)結(jie)(jie)(jie)(jie)(jie)果(guo)(guo)見(jian)(jian)(jian)表(biao)(biao)(biao)(biao)(biao)(biao)(biao)10。的(de)(de)(de)(de)(de)(de)(de)(de)整(zheng)(zheng)體(ti)(ti)(ti)(ti)(ti)排(pai)(pai)(pai)名(ming)(ming)(ming)(ming)情(qing)況(kuang)來看(kan)，中資(zi)(zi)(zi)(zi)(zi)類(lei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)平(ping)均(jun)(jun)得(de)(de)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)為(wei)(wei)(wei)(wei)(wei)1．66分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)，外資(zi)(zi)(zi)(zi)(zi)類(lei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)平(ping)均(jun)(jun)得(de)(de)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)為(wei)(wei)(wei)(wei)(wei)0．67分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)，合(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)類(lei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)平(ping)均(jun)(jun)得(de)(de)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)為(wei)(wei)(wei)(wei)(wei)－4．67分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)。對(dui)(dui)此(ci)(ci)(ci)(ci)，我(wo)(wo)(wo)們(men)(men)得(de)(de)到(dao)(dao)(dao)的(de)(de)(de)(de)(de)(de)(de)(de)評(ping)價(jia)(jia)(jia)結(jie)(jie)(jie)(jie)(jie)論是(shi)：從運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)平(ping)均(jun)(jun)得(de)(de)分(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)(fen)情(qing)況(kuang)來看(kan)，中資(zi)(zi)(zi)(zi)(zi)類(lei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)整(zheng)(zheng)體(ti)(ti)(ti)(ti)(ti)上(shang)優(you)于外資(zi)(zi)(zi)(zi)(zi)類(lei)與(yu)(yu)合(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)類(lei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)，外資(zi)(zi)(zi)(zi)(zi)類(lei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)運(yun)(yun)(yun)(yun)(yun)(yun)(yun)營(ying)(ying)(ying)績(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)整(zheng)(zheng)體(ti)(ti)(ti)(ti)(ti)上(shang)優(you)于合(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)類(lei)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)。

四、結論與建議

（一）研(yan)究結論本研(yan)究構(gou)建了(le)中(zhong)(zhong)(zhong)國(guo)境內保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)運(yun)營(ying)(ying)績(ji)效(xiao)的(de)(de)評價(jia)(jia)體系，并運(yun)用因子分(fen)(fen)(fen)析法(fa)，選取中(zhong)(zhong)(zhong)國(guo)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)業60家境內保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)機構(gou)的(de)(de)運(yun)營(ying)(ying)數據(ju)作為樣本數據(ju)，對中(zhong)(zhong)(zhong)國(guo)境內保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)運(yun)營(ying)(ying)績(ji)效(xiao)評價(jia)(jia)進行了(le)實證分(fen)(fen)(fen)析，主要得到(dao)如(ru)下實證結論：1．在(zai)中(zhong)(zhong)(zhong)國(guo)境內保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)運(yun)營(ying)(ying)績(ji)效(xiao)整體評價(jia)(jia)方面，運(yun)營(ying)(ying)績(ji)效(xiao)綜合得分(fen)(fen)(fen)排(pai)名(ming)(ming)(ming)(ming)(ming)位于(yu)(yu)(yu)(yu)前(qian)(qian)五(wu)名(ming)(ming)(ming)(ming)(ming)的(de)(de)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)分(fen)(fen)(fen)別(bie)(bie)是(shi)安(an)邦(bang)財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)、安(an)邦(bang)人壽(shou)(shou)(shou)(shou)、交銀(yin)(yin)康(kang)(kang)德(de)、三(san)(san)星(xing)財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)、三(san)(san)井住友(you)；運(yun)營(ying)(ying)績(ji)效(xiao)綜合得分(fen)(fen)(fen)排(pai)名(ming)(ming)(ming)(ming)(ming)位于(yu)(yu)(yu)(yu)后五(wu)名(ming)(ming)(ming)(ming)(ming)的(de)(de)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)分(fen)(fen)(fen)別(bie)(bie)是(shi)天安(an)人壽(shou)(shou)(shou)(shou)、國(guo)泰人壽(shou)(shou)(shou)(shou)、國(guo)泰財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)、安(an)聯財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)、中(zhong)(zhong)(zhong)法(fa)人壽(shou)(shou)(shou)(shou)。2．在(zai)財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)類(lei)(lei)(lei)(lei)與(yu)(yu)壽(shou)(shou)(shou)(shou)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)的(de)(de)分(fen)(fen)(fen)類(lei)(lei)(lei)(lei)評價(jia)(jia)方面，運(yun)營(ying)(ying)績(ji)效(xiao)綜合得分(fen)(fen)(fen)排(pai)名(ming)(ming)(ming)(ming)(ming)位于(yu)(yu)(yu)(yu)前(qian)(qian)五(wu)名(ming)(ming)(ming)(ming)(ming)的(de)(de)財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)分(fen)(fen)(fen)別(bie)(bie)是(shi)安(an)邦(bang)財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)、三(san)(san)星(xing)財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)、三(san)(san)井住友(you)、東(dong)京海(hai)上(shang)(shang)、長(chang)(chang)江(jiang)(jiang)財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)；得分(fen)(fen)(fen)排(pai)名(ming)(ming)(ming)(ming)(ming)位于(yu)(yu)(yu)(yu)前(qian)(qian)五(wu)名(ming)(ming)(ming)(ming)(ming)的(de)(de)壽(shou)(shou)(shou)(shou)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)分(fen)(fen)(fen)別(bie)(bie)是(shi)安(an)邦(bang)人壽(shou)(shou)(shou)(shou)、交銀(yin)(yin)康(kang)(kang)聯、工(gong)(gong)銀(yin)(yin)安(an)盛、友(you)邦(bang)廣東(dong)、友(you)邦(bang)江(jiang)(jiang)蘇。3．在(zai)中(zhong)(zhong)(zhong)資類(lei)(lei)(lei)(lei)、外(wai)(wai)(wai)資類(lei)(lei)(lei)(lei)與(yu)(yu)合資類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)的(de)(de)分(fen)(fen)(fen)類(lei)(lei)(lei)(lei)評價(jia)(jia)方面，運(yun)營(ying)(ying)績(ji)效(xiao)綜合得分(fen)(fen)(fen)排(pai)名(ming)(ming)(ming)(ming)(ming)位于(yu)(yu)(yu)(yu)前(qian)(qian)五(wu)名(ming)(ming)(ming)(ming)(ming)的(de)(de)中(zhong)(zhong)(zhong)資類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)分(fen)(fen)(fen)別(bie)(bie)是(shi)安(an)邦(bang)財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)、安(an)邦(bang)人壽(shou)(shou)(shou)(shou)、長(chang)(chang)江(jiang)(jiang)財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)、友(you)邦(bang)廣東(dong)、友(you)邦(bang)江(jiang)(jiang)蘇；得分(fen)(fen)(fen)排(pai)名(ming)(ming)(ming)(ming)(ming)位于(yu)(yu)(yu)(yu)前(qian)(qian)五(wu)名(ming)(ming)(ming)(ming)(ming)的(de)(de)外(wai)(wai)(wai)資類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)分(fen)(fen)(fen)別(bie)(bie)是(shi)三(san)(san)星(xing)財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)、三(san)(san)井住友(you)、東(dong)京海(hai)上(shang)(shang)、友(you)邦(bang)廣東(dong)、友(you)邦(bang)江(jiang)(jiang)蘇；得分(fen)(fen)(fen)排(pai)名(ming)(ming)(ming)(ming)(ming)位于(yu)(yu)(yu)(yu)前(qian)(qian)五(wu)名(ming)(ming)(ming)(ming)(ming)的(de)(de)合資類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)分(fen)(fen)(fen)別(bie)(bie)是(shi)交銀(yin)(yin)康(kang)(kang)聯、工(gong)(gong)銀(yin)(yin)安(an)盛、恒(heng)安(an)人壽(shou)(shou)(shou)(shou)、中(zhong)(zhong)(zhong)意財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)、聯泰大都會。4．比較中(zhong)(zhong)(zhong)國(guo)境內保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)運(yun)營(ying)(ying)績(ji)效(xiao)的(de)(de)分(fen)(fen)(fen)類(lei)(lei)(lei)(lei)得分(fen)(fen)(fen)情況(kuang)發(fa)現(xian)，財(cai)(cai)(cai)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)與(yu)(yu)壽(shou)(shou)(shou)(shou)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)之間的(de)(de)運(yun)營(ying)(ying)績(ji)效(xiao)存(cun)在(zai)一定差(cha)異，財(cai)(cai)(cai)產類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)的(de)(de)運(yun)營(ying)(ying)績(ji)效(xiao)優(you)于(yu)(yu)(yu)(yu)壽(shou)(shou)(shou)(shou)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)的(de)(de)運(yun)營(ying)(ying)績(ji)效(xiao)；中(zhong)(zhong)(zhong)資類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)的(de)(de)運(yun)營(ying)(ying)績(ji)效(xiao)整體上(shang)(shang)優(you)于(yu)(yu)(yu)(yu)外(wai)(wai)(wai)資類(lei)(lei)(lei)(lei)與(yu)(yu)合資類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)，外(wai)(wai)(wai)資類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)的(de)(de)運(yun)營(ying)(ying)績(ji)效(xiao)整體上(shang)(shang)優(you)于(yu)(yu)(yu)(yu)合資類(lei)(lei)(lei)(lei)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)(si)(si)(si)(si)。

篇10

機(ji)動(dong)車(che)(che)輛保(bao)險(xian)(xian)(xian)(xian)(xian)作為我(wo)國(guo)財產(chan)保(bao)險(xian)(xian)(xian)(xian)(xian)公司(si)的(de)(de)(de)重(zhong)要(yao)支柱險(xian)(xian)(xian)(xian)(xian)種, 2006年以來，車(che)(che)險(xian)(xian)(xian)(xian)(xian)保(bao)費收(shou)入(ru)占產(chan)險(xian)(xian)(xian)(xian)(xian)保(bao)費收(shou)入(ru)比例一(yi)直維持(chi)在70%左右，且(qie)車(che)(che)險(xian)(xian)(xian)(xian)(xian)賠(pei)付率直線上升，且(qie)仍(reng)有繼續上升的(de)(de)(de)趨勢(見表1)，經營效益卻(que)持(chi)續下滑(hua)，其(qi)經營 發展 狀況直接關系到(dao)我(wo)國(guo)非壽險(xian)(xian)(xian)(xian)(xian)業(ye)做大做強目標的(de)(de)(de)實現。全面提(ti)升經營機(ji)動(dong)車(che)(che)輛保(bao)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)核心競爭(zheng)力,始終(zhong)是(shi)我(wo)國(guo)財產(chan)保(bao)險(xian)(xian)(xian)(xian)(xian)公司(si)的(de)(de)(de)重(zhong)心。如何防(fang)范和控制車(che)(che)險(xian)(xian)(xian)(xian)(xian)經營風險(xian)(xian)(xian)(xian)(xian)，提(ti)升車(che)(che)險(xian)(xian)(xian)(xian)(xian)盈利能力是(shi)目前各(ge)財產(chan)保(bao)險(xian)(xian)(xian)(xian)(xian)公司(si)的(de)(de)(de)重(zhong)要(yao)任務。本(ben)文將從(cong)承保(bao)風險(xian)(xian)(xian)(xian)(xian)、理賠(pei)風險(xian)(xian)(xian)(xian)(xian)、財務風險(xian)(xian)(xian)(xian)(xian)、新(xin)《保(bao)險(xian)(xian)(xian)(xian)(xian)法》對車(che)(che)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)影響等方面進(jin)行分(fen)析機(ji)動(dong)車(che)(che)輛保(bao)險(xian)(xian)(xian)(xian)(xian)經營中的(de)(de)(de)風險(xian)(xian)(xian)(xian)(xian)防(fang)范。

2006年(nian)-2009年(nian)5月(yue)江蘇省揚(yang)州市車(che)險業務發展情(qing)況表1

年份

2006

2007

2008

2009.1-5

財險總保費（億元）

5.54

7.11

8.18

4.52

車險保費（億元）

3.83

4.98

5.64

3.11

車險(xian)保(bao)費占比（%）

69.2

70.07

68.99

68.86

車險簡單賠付率（%）

82

50

60

54

 

 

 

 

 

 

一、車險承保風(feng)險的(de)防范

承保(bao)(bao)(bao)(bao)管理(li)是保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)司(si)經營(ying)風(feng)險(xian)(xian)的(de)總(zong)關(guan)口，承保(bao)(bao)(bao)(bao)質(zhi)量如何，關(guan)系(xi)到(dao)公(gong)司(si)經營(ying)的(de)穩定性和經營(ying)效益(yi)的(de)好壞，同時也是反映(ying)保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)司(si)經營(ying)管理(li)水平高(gao)低的(de)一個重(zhong)要(yao)標致(zhi)。目前市(shi)(shi)場上的(de)絕(jue)大部分保(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)司(si)都以(yi)追求規模(mo)、追求保(bao)(bao)(bao)(bao)費(fei)為(wei)目標，在(zai)保(bao)(bao)(bao)(bao)源有限增(zeng)長、競(jing)爭激烈的(de)情況下，各(ge)公(gong)司(si)迫于(yu)業(ye)務(wu)壓力，展開(kai)非理(li)性價格競(jing)爭，導(dao)致(zhi)車(che)險(xian)(xian)“高(gao)返還、高(gao)手續(xu)費(fei)、低費(fei)率”現象愈(yu)演愈(yu)烈。為(wei)了(le)(le)搶占更多(duo)的(de)市(shi)(shi)場份額，一味地追求業(ye)務(wu)規模(mo)和發展速度，向(xiang)保(bao)(bao)(bao)(bao)戶開(kai)出諸(zhu)多(duo)優(you)惠條件，甚(shen)至不惜犧牲公(gong)司(si)的(de)整體利益(yi)和長遠利益(yi)，對(dui)承保(bao)(bao)(bao)(bao)質(zhi)量的(de)高(gao)低漠然視之，不僅增(zeng)大了(le)(le)承保(bao)(bao)(bao)(bao)標的(de)風(feng)險(xian)(xian)系(xi)數，降(jiang)(jiang)低了(le)(le)車(che)均保(bao)(bao)(bao)(bao)費(fei)，同時也為(wei)以(yi)后的(de)理(li)賠工作(zuo)帶來(lai)諸(zhu)多(duo)隱患(huan)，致(zhi)使承保(bao)(bao)(bao)(bao)效益(yi)進一步降(jiang)(jiang)低。主要(yao)存在(zai)以(yi)下幾個個問題(ti)：

一(yi)是(shi)業務(wu)基層(ceng)只要數量(liang)不(bu)問質(zhi)量(liang)。長(chang)期的思維定勢，致使業務(wu)基層(ceng)單位思想(xiang)仍然(ran)停留非(fei)(fei)理性(xing)價(jia)格競(jing)爭(zheng)上，承保(bao)管理環節相(xiang)對薄弱。面對業務(wu)發展和(he)市場競(jing)爭(zheng)壓力，“拾到(dao)籃子里就是(shi)菜”的思想(xiang)普遍存在(zai)于各(ge)經營單位特別(bie)是(shi)基層(ceng)一(yi)線(xian)。不(bu)符(fu)合承保(bao)條(tiao)件的車輛(liang)仍可按正常標準(zhun)承保(bao)，部分車輛(liang)“套用(yong)(yong)條(tiao)款”現象屢禁不(bu)止，保(bao)戶為了“節省”保(bao)險費，往往采取“套用(yong)(yong)條(tiao)款”投保(bao)的行(xing)為，變(bian)(bian)相(xiang)改變(bian)(bian)車輛(liang)使用(yong)(yong)性(xing)質(zhi)，從(cong)而(er)改變(bian)(bian)車輛(liang)條(tiao)款適用(yong)(yong)類別(bie)。如：人為將(jiang)營業用(yong)(yong)車作(zuo)為非(fei)(fei)營業用(yong)(yong)車性(xing)質(zhi)承保(bao)、家庭用(yong)(yong)車作(zuo)為非(fei)(fei)營業用(yong)(yong)車承保(bao)，由此(ci)雖然(ran)實現了保(bao)費收入的增長(chang)，但業務(wu)質(zhi)量(liang)參差不(bu)齊。

二是承保(bao)(bao)(bao)政策執行(xing)力不(bu)夠。目前核保(bao)(bao)(bao)工作基本上局限于要素核保(bao)(bao)(bao)，不(bu)驗車(che)(che)承保(bao)(bao)(bao)。基層展業單位對(dui)驗車(che)(che)承保(bao)(bao)(bao)重視(shi)不(bu)夠，對(dui)投保(bao)(bao)(bao)車(che)(che)輛根本不(bu)進行(xing)檢(jian)查(cha)驗車(che)(che)，片面輕信投保(bao)(bao)(bao)人的(de)表述(shu)，而核保(bao)(bao)(bao)人員又無力顧及(ji)，造成諸多風險漏洞(dong)。

因此，車險迫切需要在(zai)經營上實現由(you)大到強、由(you)量到質的轉變(bian)。要求我們必須提(ti)高精細化管理水(shui)平(ping)，合規經營，防范風險，實行有效益的承保(bao)政策，提(ti)升風險選(xuan)擇能力，提(ti)高保(bao)費充足(zu)性(xing)，推動(dong)業務(wu)質量的持續(xu)改善。

一(yi)是合(he)規(gui)(gui)(gui)經營(ying)(ying)，嚴(yan)(yan)控違(wei)規(gui)(gui)(gui)風險(xian)(xian)(xian)(xian)(xian)。開展(zhan)(zhan)合(he)規(gui)(gui)(gui)經營(ying)(ying) 教育(yu) ，樹立效(xiao)益第一(yi)的(de)(de)意(yi)識。隨著保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)市(shi)場主體不(bu)(bu)斷增多(duo)，保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)競(jing)爭日趨激(ji)烈，競(jing)爭手(shou)段單(dan)一(yi)、經營(ying)(ying)數(shu)據不(bu)(bu)真實(shi)、市(shi)場秩序不(bu)(bu)夠規(gui)(gui)(gui)范(fan)(fan)(fan)等問題逐步暴露出(chu)來，影響了(le)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)業(ye)(ye)的(de)(de) 科(ke)學 發展(zhan)(zhan)，為(wei)(wei)(wei)止，保(bao)(bao)(bao)(bao)監(jian)會(hui)以保(bao)(bao)(bao)(bao)監(jian)發[2008]70號文件(jian)下發了(le)《關(guan)于進一(yi)步規(gui)(gui)(gui)范(fan)(fan)(fan)財產(chan)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)市(shi)場秩序工作(zuo)方案》，要求合(he)規(gui)(gui)(gui)經營(ying)(ying)，規(gui)(gui)(gui)范(fan)(fan)(fan)市(shi)場秩序。江蘇(su)保(bao)(bao)(bao)(bao)監(jian)局貫徹落實(shi)全國保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)監(jian)管(guan)工作(zuo)會(hui)議精神，推出(chu)五項監(jian)管(guan)新舉措，重拳規(gui)(gui)(gui)范(fan)(fan)(fan)車險(xian)(xian)(xian)(xian)(xian)市(shi)場秩序，實(shi)施了(le)“四高”（業(ye)(ye)務(wu)非正常增速高、展(zhan)(zhan)業(ye)(ye)成(cheng)本(ben)(ben)(ben)(ben)高、綜合(he)賠付率高和市(shi)場不(bu)(bu)良反映呼聲高）指標為(wei)(wei)(wei)核心的(de)(de)產(chan)險(xian)(xian)(xian)(xian)(xian)分支機構分類監(jian)管(guan)辦法，建立了(le)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)司(si)(si)月度監(jian)測(ce)指標制度。根(gen)據月度監(jian)測(ce)獲取的(de)(de)數(shu)據將各產(chan)險(xian)(xian)(xian)(xian)(xian)分公(gong)(gong)司(si)(si)分為(wei)(wei)(wei)低(di)成(cheng)本(ben)(ben)(ben)(ben)擴張型(xing)公(gong)(gong)司(si)(si)、低(di)成(cheng)本(ben)(ben)(ben)(ben)收(shou)縮型(xing)公(gong)(gong)司(si)(si)、高成(cheng)本(ben)(ben)(ben)(ben)擴張型(xing)公(gong)(gong)司(si)(si)、高成(cheng)本(ben)(ben)(ben)(ben)收(shou)縮型(xing)四類，并采取不(bu)(bu)同的(de)(de)監(jian)管(guan)措施，通過(guo)檢(jian)查(cha)式(shi)調研、約見談話等方式(shi)，進一(yi)步分析其成(cheng)本(ben)(ben)(ben)(ben)偏高的(de)(de)根(gen)本(ben)(ben)(ben)(ben)原因(yin)，對存在違(wei)法違(wei)規(gui)(gui)(gui)和惡性競(jing)爭行(xing)為(wei)(wei)(wei)的(de)(de)公(gong)(gong)司(si)(si)，堅持從(cong)嚴(yan)(yan)從(cong)速查(cha)處，有效(xiao)防(fang)范(fan)(fan)(fan)了(le)系(xi)統性風險(xian)(xian)(xian)(xian)(xian)。江蘇(su)省保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)行(xing)業(ye)(ye)協(xie)會(hui)也從(cong)6月20日起降(jiang)(jiang)低(di)手(shou)續(xu)費用，商業(ye)(ye)車險(xian)(xian)(xian)(xian)(xian)10%-12%。保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)公(gong)(gong)司(si)(si)要自(zi)(zi)覺遵(zun)守行(xing)業(ye)(ye)自(zi)(zi)律，特別(bie)是在市(shi)場中起主導作(zuo)用的(de)(de)公(gong)(gong)司(si)(si)要引領市(shi)場，降(jiang)(jiang)低(di)違(wei)規(gui)(gui)(gui)經營(ying)(ying)成(cheng)本(ben)(ben)(ben)(ben)，規(gui)(gui)(gui)范(fan)(fan)(fan)市(shi)場秩序。

二是(shi)(shi)提升(sheng)(sheng)承保(bao)(bao)(bao)(bao)(bao)定(ding)(ding)價能(neng)力，是(shi)(shi)要通(tong)過業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)識別(bie)(bie)能(neng)力的(de)(de)加(jia)強，提升(sheng)(sheng)定(ding)(ding)價體(ti)系(xi)的(de)(de)精(jing)確度，不(bu)斷優化(hua)(hua)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)結(jie)構，主動(dong)甄別(bie)(bie)風險(xian)(xian)(xian)，進行選(xuan)擇(ze)性承保(bao)(bao)(bao)(bao)(bao)。解決業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)結(jie)構問(wen)題，首先要進行動(dong)態盈(ying)(ying)利(li)(li)(li)性分(fen)(fen)析(xi)(xi)(xi)(xi)，通(tong)過分(fen)(fen)析(xi)(xi)(xi)(xi)，甄別(bie)(bie)客(ke)(ke)戶(hu)的(de)(de)盈(ying)(ying)利(li)(li)(li)水平(ping)，配合承保(bao)(bao)(bao)(bao)(bao)政策(ce)、銷售費用和(he)服務(wu)(wu)(wu)(wu)(wu)資源，形成對風險(xian)(xian)(xian)的(de)(de)主動(dong)選(xuan)擇(ze)能(neng)力，推(tui)動(dong)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)結(jie)構改善。首先是(shi)(shi)制定(ding)(ding)科學的(de)(de)承保(bao)(bao)(bao)(bao)(bao)政策(ce)，目前(qian)人保(bao)(bao)(bao)(bao)(bao)財險(xian)(xian)(xian)公(gong)司(si)(si)按業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)盈(ying)(ying)利(li)(li)(li)能(neng)力高低，將業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)分(fen)(fen)為(wei)a、b、c、d、e、f六個風險(xian)(xian)(xian)分(fen)(fen)類(lei)，結(jie)合對各(ge)客(ke)(ke)戶(hu)群具體(ti)險(xian)(xian)(xian)別(bie)(bie)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)的(de)(de)盈(ying)(ying)利(li)(li)(li)分(fen)(fen)析(xi)(xi)(xi)(xi)，明(ming)確各(ge)客(ke)(ke)戶(hu)群的(de)(de)效益險(xian)(xian)(xian)種(zhong)，根據(ju)客(ke)(ke)戶(hu)類(lei)別(bie)(bie)有針對性地(di)加(jia)大效益險(xian)(xian)(xian)種(zhong)的(de)(de)營銷力度，限(xian)保(bao)(bao)(bao)(bao)(bao)虧損險(xian)(xian)(xian)種(zhong)，提升(sheng)(sheng)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)整單(dan)盈(ying)(ying)利(li)(li)(li)能(neng)力。全力鞏固a類(lei)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)，積極發展b類(lei)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)，有效提升(sheng)(sheng)c類(lei)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)，控制d類(lei)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)，重點管控e、f類(lei)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)，提高優質業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)續保(bao)(bao)(bao)(bao)(bao)率。通(tong)過精(jing)細(xi)化(hua)(hua)分(fen)(fen)析(xi)(xi)(xi)(xi)對險(xian)(xian)(xian)別(bie)(bie)進行細(xi)分(fen)(fen)制定(ding)(ding)差異化(hua)(hua)的(de)(de)承保(bao)(bao)(bao)(bao)(bao)策(ce)略。江蘇省目前(qian)商業(ye)(ye)(ye)(ye)車(che)險(xian)(xian)(xian)理賠賠信(xin)息共享平(ping)臺已(yi)建(jian)立，各(ge)公(gong)司(si)(si)承保(bao)(bao)(bao)(bao)(bao)轉入(ru)(ru)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)（f類(lei)）時(shi)通(tong)過平(ping)臺逐單(dan)查詢商業(ye)(ye)(ye)(ye)險(xian)(xian)(xian)上(shang)年(nian)出險(xian)(xian)(xian)次(ci)數，并(bing)嚴(yan)格根據(ju)費率規章(zhang)使用系(xi)數。出險(xian)(xian)(xian)一至(zhi)二次(ci)不(bu)得使用無賠款優惠系(xi)數，出險(xian)(xian)(xian)三次(ci)上(shang)浮(fu)10%，四次(ci)上(shang)浮(fu)20%，五(wu)次(ci)及五(wu)次(ci)以上(shang)上(shang)浮(fu)30%。二是(shi)(shi)要嚴(yan)格執行統(tong)一核(he)(he)保(bao)(bao)(bao)(bao)(bao)制度，加(jia)強核(he)(he)保(bao)(bao)(bao)(bao)(bao)力量，樹立核(he)(he)保(bao)(bao)(bao)(bao)(bao)工作的(de)(de)權威性，防止病從口入(ru)(ru)。三是(shi)(shi)確保(bao)(bao)(bao)(bao)(bao)原始數據(ju)錄入(ru)(ru)真實可靠，強化(hua)(hua)數據(ju)質量管理，加(jia)強考核(he)(he)，落(luo)實責任制，為(wei)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)數據(ju)的(de)(de)積累和(he)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)分(fen)(fen)析(xi)(xi)(xi)(xi)奠定(ding)(ding)基礎。四是(shi)(shi)做好數據(ju)分(fen)(fen)析(xi)(xi)(xi)(xi)，對公(gong)司(si)(si)的(de)(de)車(che)險(xian)(xian)(xian)經(jing)營情況(kuang)進行動(dong)態監控，做好業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)的(de)(de)預(yu)測，以提高承保(bao)(bao)(bao)(bao)(bao)政策(ce)制定(ding)(ding)的(de)(de)前(qian)瞻性，并(bing)通(tong)過費用差異化(hua)(hua)配置，有效進行風險(xian)(xian)(xian)選(xuan)擇(ze)，在競(jing)爭中贏得主動(dong)。

二、車險(xian)(xian)理(li)賠風(feng)險(xian)(xian)及防范

車險(xian)賠(pei)(pei)款支出作為保(bao)險(xian)公司最(zui)大(da)(da)的(de)經營(ying)成本，賠(pei)(pei)付率過高，車險(xian)經營(ying)效益壓力很(hen)大(da)(da)。賠(pei)(pei)款未能及(ji)時(shi)兌(dui)現保(bao)險(xian)公司規定時(shi)間內結案賠(pei)(pei)付的(de)承(cheng)諾，造成理(li)賠(pei)(pei)難的(de)局面，直接影(ying)響保(bao)險(xian)公司的(de)聲譽(yu)。車險(xian)理(li)賠(pei)(pei)工作中存在以下(xia)主要問(wen)題：

一是近幾年(nian)汽車走進了普通家庭成了代步工(gong)具，隨(sui)著(zhu)車輛的巨增(zeng)和(he)(he)新駕(jia)駛人的不(bu)斷(duan)涌現， 交通 事故也(ye)隨(sui)之而(er)增(zeng)，當前有效報(bao)案(an)(an)數增(zeng)速(su)和(he)(he)已決賠(pei)案(an)(an)數量增(zeng)速(su)已達 歷(li)史(shi) 最高水平。2008年(nian)人保(bao)財險公司處理已決案(an)(an)件呈高速(su)增(zeng)長態勢，每月平均處理賠(pei)案(an)(an)超過100萬件，出險率不(bu)斷(duan)增(zeng)高。

二是(shi)三(san)責(ze)險(xian)賠(pei)(pei)付率(lv)持續上(shang)揚(yang)，其中人傷案件賠(pei)(pei)款占比逐(zhu)年增大，案均賠(pei)(pei)款居高不下。涉及人傷案件的訴訟也呈上(shang)升(sheng)趨勢。

三(san)是理(li)賠關(guan)鍵(jian)環節管控(kong)不嚴，現場查勘過程的(de)粗放管理(li)，加上部分理(li)賠人員素(su)質不高、原則性不強，把(ba)關(guan)不緊，增加了理(li)賠水分。

四是保(bao)險欺詐行為不(bu)斷擴散(san)，道(dao)德風險有蔓延的(de)趨(qu)勢。

上述問題的出現(xian)有(you)悖(bei)于 現(xian)代 保(bao)險(xian)(xian)公司注重 經濟 與社會效益的最終目標(biao)。加強理賠(pei)管(guan)控(kong)，提升(sheng)理賠(pei)工作(zuo)水平，以優質的服(fu)務(wu)贏得客戶，強化理賠(pei)關(guan)鍵環節管(guan)控(kong)，擠壓(ya)理賠(pei)水分，提升(sheng)車險(xian)(xian)盈利能力(li)，使業務(wu) 發(fa)展 及(ji)服(fu)務(wu)和諧社會的要求相(xiang)匹配。

1、加強理(li)賠(pei)專業(ye)化(hua)隊(dui)伍建(jian)設，提升(sheng)客戶服務能力。一是把好隊(dui)伍的入(ru)口關，強化(hua)培(pei)訓。選(xuan)擇高(gao)素質人(ren)員(yuan)(yuan)充(chong)實理(li)賠(pei)隊(dui)伍。強化(hua)理(li)賠(pei)專業(ye)技能建(jian)設，提高(gao)理(li)賠(pei)人(ren)員(yuan)(yuan)的綜合(he)素質。實行專業(ye)崗位任職資格制，初中高(gao)定損(sun)員(yuan)(yuan)的權限管理(li)和(he)初中高(gao)核賠(pei)人(ren)員(yuan)(yuan)的專業(ye)化(hua)管理(li)。二(er)是完(wan)善理(li)賠(pei)人(ren)員(yuan)(yuan)的激勵和(he)約束機制，建(jian)立健全(quan)理(li)賠(pei)業(ye)績量化(hua)考核體系，提高(gao)理(li)賠(pei)人(ren)員(yuan)(yuan)的責任心和(he)工作積極性。三是持續(xu)開展理(li)賠(pei)人(ren)員(yuan)(yuan)職業(ye)道(dao)德 教育(yu) 和(he)和(he)警示教育(yu)。

    2、加(jia)(jia)大車(che)(che)損險(xian)(xian)(xian)查(cha)(cha)勘(kan)(kan)(kan)(kan)(kan)定(ding)(ding)(ding)(ding)(ding)損力(li)度，把好理(li)(li)(li)賠(pei)第(di)(di)一(yi)(yi)(yi)關(guan)。車(che)(che)險(xian)(xian)(xian)的(de)(de)(de)經營好壞與現場(chang)(chang)(chang)查(cha)(cha)勘(kan)(kan)(kan)(kan)(kan)力(li)度有直接關(guan)聯(lian)，提(ti)高現場(chang)(chang)(chang)查(cha)(cha)勘(kan)(kan)(kan)(kan)(kan)率(lv)，加(jia)(jia)強(qiang)查(cha)(cha)勘(kan)(kan)(kan)(kan)(kan)定(ding)(ding)(ding)(ding)(ding)損環節(jie)時限管理(li)(li)(li)，強(qiang)化(hua)第(di)(di)一(yi)(yi)(yi)現場(chang)(chang)(chang)查(cha)(cha)勘(kan)(kan)(kan)(kan)(kan)要(yao)求(qiu)：一(yi)(yi)(yi)是(shi)對(dui)單方事故采取(qu)快捷服務程序處理(li)(li)(li)的(de)(de)(de)案(an)(an)件(jian)(jian)，第(di)(di)一(yi)(yi)(yi)現場(chang)(chang)(chang)查(cha)(cha)勘(kan)(kan)(kan)(kan)(kan)率(lv)包括復(fu)(fu)(fu)勘(kan)(kan)(kan)(kan)(kan)事故第(di)(di)一(yi)(yi)(yi)現場(chang)(chang)(chang)查(cha)(cha)勘(kan)(kan)(kan)(kan)(kan)率(lv)必須達到100%。二(er)是(shi)出(chu)險(xian)(xian)(xian)后未(wei)及時報案(an)(an)和有疑(yi)問的(de)(de)(de)案(an)(an)件(jian)(jian)必須查(cha)(cha)勘(kan)(kan)(kan)(kan)(kan)第(di)(di)一(yi)(yi)(yi)現場(chang)(chang)(chang)，對(dui)于汽車(che)(che)修(xiu)理(li)(li)(li)廠(chang)代辦的(de)(de)(de)案(an)(an)件(jian)(jian)必須和被保險(xian)(xian)(xian)人(ren)或事故當(dang)(dang)事人(ren)聯(lian)系(xi)，核實出(chu)險(xian)(xian)(xian)情(qing)況(kuang)和復(fu)(fu)(fu)勘(kan)(kan)(kan)(kan)(kan)事故第(di)(di)一(yi)(yi)(yi)現場(chang)(chang)(chang)。三是(shi)對(dui)關(guan)鍵(jian)時間(jian)和關(guan)鍵(jian)車(che)(che)型(xing)出(chu)險(xian)(xian)(xian)的(de)(de)(de)車(che)(che)損案(an)(an)件(jian)(jian)，當(dang)(dang)場(chang)(chang)(chang)報案(an)(an)的(de)(de)(de)必須查(cha)(cha)勘(kan)(kan)(kan)(kan)(kan)第(di)(di)一(yi)(yi)(yi)現場(chang)(chang)(chang)，如(ru)未(wei)當(dang)(dang)場(chang)(chang)(chang)報案(an)(an)的(de)(de)(de)，要(yao)復(fu)(fu)(fu)勘(kan)(kan)(kan)(kan)(kan)第(di)(di)一(yi)(yi)(yi)現場(chang)(chang)(chang)。關(guan)鍵(jian)時間(jian)如(ru)：下午一(yi)(yi)(yi)點半左(zuo)右，晚上七(qi)點半左(zuo)右；關(guan)鍵(jian)車(che)(che)型(xing)如(ru)使用年限8年以上的(de)(de)(de)老(lao)舊車(che)(che)型(xing)等。四(si)是(shi)建立健全(quan)理(li)(li)(li)賠(pei)后監(jian)督(du)機(ji)制，定(ding)(ding)(ding)(ding)(ding)期開(kai)展定(ding)(ding)(ding)(ding)(ding)損復(fu)(fu)(fu)查(cha)(cha)。查(cha)(cha)勘(kan)(kan)(kan)(kan)(kan)案(an)(an)件(jian)(jian)復(fu)(fu)(fu)查(cha)(cha)率(lv)不(bu)(bu)低(di)于10%，核損案(an)(an)件(jian)(jian)復(fu)(fu)(fu)查(cha)(cha)率(lv)不(bu)(bu)低(di)于3%。五是(shi)加(jia)(jia)強(qiang)對(dui)異地代查(cha)(cha)勘(kan)(kan)(kan)(kan)(kan)案(an)(an)件(jian)(jian)的(de)(de)(de)授權，車(che)(che)損超出(chu)一(yi)(yi)(yi)定(ding)(ding)(ding)(ding)(ding)數(shu)額的(de)(de)(de)案(an)(an)件(jian)(jian)要(yao)派出(chu)高級別定(ding)(ding)(ding)(ding)(ding)損員前往出(chu)險(xian)(xian)(xian)地查(cha)(cha)勘(kan)(kan)(kan)(kan)(kan)定(ding)(ding)(ding)(ding)(ding)損。六是(shi)規(gui)范定(ding)(ding)(ding)(ding)(ding)損標(biao)(biao)準，強(qiang)化(hua)報價和核損管理(li)(li)(li)，堅持能修(xiu)不(bu)(bu)換(huan)，不(bu)(bu)能修(xiu)則換(huan)的(de)(de)(de)原則，區分合作(zuo)與不(bu)(bu)合作(zuo)4s店，嚴格理(li)(li)(li)賠(pei)定(ding)(ding)(ding)(ding)(ding)價標(biao)(biao)準，努力(li)提(ti)高定(ding)(ding)(ding)(ding)(ding)損的(de)(de)(de)準確性。

    3、建(jian)立健全風險(xian)預警機(ji)制(zhi)(zhi)，進一步(bu)加強對(dui)疑似虛(xu)假(jia)案(an)(an)(an)(an)件的(de)調查，嚴控通融(rong)案(an)(an)(an)(an)件，建(jian)立支公(gong)司賠(pei)案(an)(an)(an)(an)反制(zhi)(zhi)性監督機(ji)制(zhi)(zhi)。進一步(bu)完善(shan)公(gong)安駐保(bao)險(xian)公(gong)司警務室的(de)建(jian)設，加大(da)打假(jia)防騙的(de)工作力度，提(ti)高打擊效果。對(dui)有疑問的(de)人傷賠(pei)案(an)(an)(an)(an)中(zhong)的(de)戶口性質、被撫養人的(de)情況(kuang)及(ji)有明顯傷殘(can)評定不合理的(de)認真(zhen)調查，申(shen)請重新進行傷殘(can)評定。對(dui)重大(da)欺詐騙賠(pei)案(an)(an)(an)(an)件的(de)查獲給予特(te)殊獎勵。

4、加強人(ren)傷(shang)案(an)(an)件(jian)的(de)(de)管理，擠(ji)壓不合理賠(pei)付。近年來人(ren)傷(shang)案(an)(an)件(jian)賠(pei)款逐年增(zeng)大，其(qi)中(zhong)醫(yi)藥費(fei)(fei)、死亡傷(shang)殘賠(pei)款也是逐年增(zeng)大，人(ren)傷(shang)案(an)(an)件(jian)的(de)(de)案(an)(an)均(jun)賠(pei)款居高不下，1-5月江蘇人(ren)保財險人(ren)傷(shang)案(an)(an)均(jun)賠(pei)款22411元，同比增(zeng)加4261元，增(zeng)長(chang)率(lv)為23.48%。如何擠(ji)壓人(ren)傷(shang)案(an)(an)件(jian)的(de)(de)水(shui)分是今后理賠(pei)工作(zuo)的(de)(de)重點。一是要(yao)成立(li)由理賠(pei)部負責人(ren)、醫(yi)療(liao)(liao)(liao)專(zhuan)家、醫(yi)療(liao)(liao)(liao)跟蹤人(ren)員組成的(de)(de)醫(yi)療(liao)(liao)(liao)跟蹤、審核(he)小(xiao)組。對(dui)涉及人(ren)傷(shang)的(de)(de)案(an)(an)件(jian)進行跟蹤服務，提前(qian)介入(ru)(ru)，對(dui)醫(yi)療(liao)(liao)(liao)及用藥方案(an)(an)、費(fei)(fei)用標準(zhun)等與 醫(yi)院(yuan) 進行溝通(tong)(tong)，并及時告知(zhi)保戶。并要(yao)示跟蹤人(ren)員在第(di)一時間到達醫(yi)院(yuan)，詢問傷(shang)勢和傷(shang)者的(de)(de)職業(ye)及工資(zi)收入(ru)(ru)情(qing)(qing)況，掌(zhang)握第(di)一手(shou)資(zi)料(liao)。二(er)是對(dui)涉及人(ren)身傷(shang)殘和死亡案(an)(an)件(jian)的(de)(de)被撫養人(ren)、傷(shang)者收入(ru)(ru)等相關(guan)(guan)情(qing)(qing)況進行調查。重點加關(guan)(guan)注10級傷(shang)殘的(de)(de)。三是嚴格(ge)按照《道路 交通(tong)(tong) 事故受傷(shang)人(ren)員臨床診療(liao)(liao)(liao)指南》和基(ji)本醫(yi)療(liao)(liao)(liao)保險用藥范圍進行醫(yi)療(liao)(liao)(liao)費(fei)(fei)審核(he)，嚴格(ge)剔(ti)除賠(pei)案(an)(an)中(zhong)不合理費(fei)(fei)用，對(dui)醫(yi)療(liao)(liao)(liao)專(zhuan)家進行相關(guan)(guan)考核(he)，提高其(qi)工作(zuo)積極性。

5、增強車險(xian)未(wei)決(jue)賠(pei)(pei)(pei)(pei)款(kuan)管(guan)理能力(li)，提(ti)高(gao)(gao)數據(ju)準(zhun)確(que)(que)性。未(wei)決(jue)賠(pei)(pei)(pei)(pei)款(kuan)的(de)準(zhun)確(que)(que)于否直接影響(xiang)(xiang)到公(gong)司(si)的(de)綜(zong)合賠(pei)(pei)(pei)(pei)付率(lv)(lv)、利潤率(lv)(lv)等(deng)指標，直接影響(xiang)(xiang)車險(xian)經(jing)營成果(guo)。建(jian)立未(wei)決(jue)賠(pei)(pei)(pei)(pei)案長效管(guan)理機制，明確(que)(que)專人負責車險(xian)未(wei)決(jue)賠(pei)(pei)(pei)(pei)款(kuan)管(guan)理，定期與保戶聯系，了解案件進展及時對車險(xian)未(wei)決(jue)賠(pei)(pei)(pei)(pei)款(kuan)進行(xing)修正，使其與賠(pei)(pei)(pei)(pei)款(kuan)相近，確(que)(que)保數據(ju)的(de)準(zhun)確(que)(que)性，防止車險(xian)未(wei)決(jue)賠(pei)(pei)(pei)(pei)款(kuan)估損過(guo)高(gao)(gao)或過(guo)低(di)而影響(xiang)(xiang)車險(xian)經(jing)營效益。

三、車險(xian)財務(wu)風險(xian)防范

車險財(cai)務風險主要表現為：應收保費的(de)(de)風險、成(cheng)本歸集不合(he)(he)理(li)的(de)(de)風險。防范財(cai)務費用(yong)風險要從源頭(tou)抓起，降低車險經營(ying)中的(de)(de)各項成(cheng)本，將(jiang)綜合(he)(he)成(cheng)本率作為重要考核指標。

1、強化(hua)(hua)分(fen)險(xian)(xian)(xian)核算(suan)工(gong)作，確(que)(que)保車(che)險(xian)(xian)(xian)經(jing)營(ying)成本的準(zhun)確(que)(que)歸(gui)(gui)集(ji)。目前直接(jie)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)間(jian)接(jie)化(hua)(hua)、間(jian)接(jie)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)平(ping)均化(hua)(hua)的問題仍不(bu)同程度存在(zai)(zai)，各險(xian)(xian)(xian)種(zhong)(zhong)間(jian)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)分(fen)攤不(bu)均衡現(xian)象仍未得到根本解(jie)決(jue)。要(yao)從源(yuan)頭提高(gao)(gao)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)歸(gui)(gui)集(ji)的準(zhun)確(que)(que)性(xing)、合理(li)性(xing)，真實反(fan)應經(jing)營(ying)情況。一是實行銷(xiao)售(shou)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)的差異化(hua)(hua)配置(zhi)，以增強風(feng)險(xian)(xian)(xian)選(xuan)擇能力(li)，將費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)向優質業務、優質客戶群傾斜，切實提高(gao)(gao)銷(xiao)售(shou)效(xiao)率。二是推(tui)進(jin)車(che)險(xian)(xian)(xian)理(li)賠的標準(zhun)化(hua)(hua)和規范化(hua)(hua)操作，提高(gao)(gao)理(li)賠效(xiao)率，降低理(li)賠成本，提高(gao)(gao)理(li)賠資源(yuan)利用(yong)(yong)(yong)效(xiao)率。要(yao)重點解(jie)決(jue)在(zai)(zai)車(che)險(xian)(xian)(xian)賠案中(zhong)不(bu)合理(li)列支各種(zhong)(zhong)行政管理(li)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)問題。

2、全面推廣(guang)車險“見費出單”，加強應收保(bao)費管控，集中清理(li)(li)存量應收。嚴格管理(li)(li)和考(kao)核機制，全面規范應收保(bao)費管理(li)(li)。

四、新《保(bao)險(xian)法》對車險(xian)的風險(xian)防范

將(jiang)于2009年10月1日(ri)起(qi)實施的(de)(de)新(xin)《保(bao)險法(fa)》，關于被保(bao)險人(ren)利益保(bao)護(hu)的(de)(de)條文有了明(ming)顯的(de)(de)增(zeng)加，這既是(shi)(shi) 法(fa)律 對當前保(bao)險業主體關系地(di)位的(de)(de)調整，也是(shi)(shi)當前保(bao)險業務經(jing)營(ying)中(zhong)尤其是(shi)(shi)理(li)(li)賠(pei)過程(cheng)(cheng)中(zhong)諸(zhu)多(duo)問題的(de)(de)體現。因而如何順應(ying)《保(bao)險法(fa)》的(de)(de)要(yao)求，規范財產保(bao)險公司的(de)(de)內部(bu)理(li)(li)賠(pei)流(liu)程(cheng)(cheng)，提升理(li)(li)賠(pei)服(fu)務能力和速度，降低(di)理(li)(li)賠(pei)過程(cheng)(cheng)中(zhong)發生的(de)(de)訴訟風(feng)險，是(shi)(shi)車險理(li)(li)賠(pei)所面臨的(de)(de)新(xin)課題。

隨(sui)著交(jiao)強(qiang)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)實施，目(mu)前(qian)(qian)(qian)涉及交(jiao)強(qiang)險(xian)(xian)(xian)(xian)(xian)(xian)和(he)商業三(san)(san)(san)者(zhe)(zhe)(zhe)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)訴訟案(an)件正(zheng)在急劇攀升(sheng)(sheng)，已經對(dui)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)的(de)(de)(de)經營帶(dai)來了(le)(le)很大的(de)(de)(de)壓(ya)力(li)和(he)挑戰。對(dui)于(yu)受害(hai)(hai)(hai)人(ren)(ren)(ren)(ren)的(de)(de)(de)起(qi)訴，目(mu)前(qian)(qian)(qian)法(fa)院多是判(pan)(pan)決(jue)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)承擔交(jiao)強(qiang)險(xian)(xian)(xian)(xian)(xian)(xian)項下的(de)(de)(de)賠(pei)(pei)(pei)償(chang)(chang)責(ze)任(ren)，對(dui)于(yu)商業三(san)(san)(san)者(zhe)(zhe)(zhe)險(xian)(xian)(xian)(xian)(xian)(xian)則礙于(yu)民事訴訟法(fa)和(he)舊(jiu)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)法(fa)的(de)(de)(de)規(gui)定，判(pan)(pan)決(jue)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)直(zhi)(zhi)接向(xiang)(xiang)第(di)(di)(di)(di)三(san)(san)(san)人(ren)(ren)(ren)(ren)賠(pei)(pei)(pei)償(chang)(chang)的(de)(de)(de)案(an)件仍是少數。但新《保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)法(fa)》第(di)(di)(di)(di)65條第(di)(di)(di)(di)2款規(gui)定責(ze)任(ren)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)被(bei)(bei)(bei)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)給(gei)第(di)(di)(di)(di)三(san)(san)(san)者(zhe)(zhe)(zhe)造成(cheng)損害(hai)(hai)(hai)，被(bei)(bei)(bei)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)對(dui)第(di)(di)(di)(di)三(san)(san)(san)者(zhe)(zhe)(zhe)應負(fu)的(de)(de)(de)賠(pei)(pei)(pei)償(chang)(chang)責(ze)任(ren)確定的(de)(de)(de)，根據(ju)被(bei)(bei)(bei)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)的(de)(de)(de)請求，保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)應當(dang)直(zhi)(zhi)接向(xiang)(xiang)該第(di)(di)(di)(di)三(san)(san)(san)者(zhe)(zhe)(zhe)賠(pei)(pei)(pei)償(chang)(chang)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)金。被(bei)(bei)(bei)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)怠(dai)于(yu)請求的(de)(de)(de)，第(di)(di)(di)(di)三(san)(san)(san)者(zhe)(zhe)(zhe)有(you)(you)權就其應獲賠(pei)(pei)(pei)償(chang)(chang)部分直(zhi)(zhi)接向(xiang)(xiang)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)請求賠(pei)(pei)(pei)償(chang)(chang)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)金。傳(chuan)統上車險(xian)(xian)(xian)(xian)(xian)(xian)三(san)(san)(san)責(ze)險(xian)(xian)(xian)(xian)(xian)(xian)理(li)賠(pei)(pei)(pei)方式(shi)有(you)(you)兩種(zhong)，一種(zhong)是先(xian)由(you)受害(hai)(hai)(hai)第(di)(di)(di)(di)三(san)(san)(san)者(zhe)(zhe)(zhe)向(xiang)(xiang)被(bei)(bei)(bei)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)請求賠(pei)(pei)(pei)償(chang)(chang)，被(bei)(bei)(bei)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)向(xiang)(xiang)受害(hai)(hai)(hai)第(di)(di)(di)(di)三(san)(san)(san)者(zhe)(zhe)(zhe)賠(pei)(pei)(pei)償(chang)(chang)后(hou)，被(bei)(bei)(bei)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)再向(xiang)(xiang)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)請求賠(pei)(pei)(pei)償(chang)(chang)；另一種(zhong)是受害(hai)(hai)(hai)第(di)(di)(di)(di)三(san)(san)(san)者(zhe)(zhe)(zhe)向(xiang)(xiang)被(bei)(bei)(bei)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)請求賠(pei)(pei)(pei)償(chang)(chang)，保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)得到被(bei)(bei)(bei)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)的(de)(de)(de)通知后(hou)，直(zhi)(zhi)接向(xiang)(xiang)受害(hai)(hai)(hai)第(di)(di)(di)(di)三(san)(san)(san)者(zhe)(zhe)(zhe)賠(pei)(pei)(pei)付(fu)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)金。新保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)法(fa)第(di)(di)(di)(di)65條第(di)(di)(di)(di)2款對(dui)第(di)(di)(di)(di)二(er)種(zhong)賠(pei)(pei)(pei)付(fu)方式(shi)進行(xing)了(le)(le)明確，以法(fa)律的(de)(de)(de)形式(shi)賦予了(le)(le)第(di)(di)(di)(di)三(san)(san)(san)者(zhe)(zhe)(zhe)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)金請求權。可以預見的(de)(de)(de)是，在司(si)法(fa)審判(pan)(pan)實務中(zhong)對(dui)于(yu)道路交(jiao)通事故人(ren)(ren)(ren)(ren)身(shen)損害(hai)(hai)(hai)賠(pei)(pei)(pei)償(chang)(chang)糾紛案(an)件，受害(hai)(hai)(hai)人(ren)(ren)(ren)(ren)直(zhi)(zhi)接起(qi)訴被(bei)(bei)(bei)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)請求賠(pei)(pei)(pei)償(chang)(chang)的(de)(de)(de)，有(you)(you)權申(shen)請追加承保(bao)(bao)(bao)(bao)(bao)第(di)(di)(di)(di)三(san)(san)(san)者(zhe)(zhe)(zhe)責(ze)任(ren)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)為共同被(bei)(bei)(bei)告，由(you)保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)直(zhi)(zhi)接向(xiang)(xiang)受害(hai)(hai)(hai)人(ren)(ren)(ren)(ren)賠(pei)(pei)(pei)償(chang)(chang)，從當(dang)前(qian)(qian)(qian)法(fa)院判(pan)(pan)決(jue)的(de)(de)(de)趨勢和(he)人(ren)(ren)(ren)(ren)傷案(an)件在理(li)賠(pei)(pei)(pei)業務中(zhong)的(de)(de)(de)占比看，保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)人(ren)(ren)(ren)(ren)的(de)(de)(de)賠(pei)(pei)(pei)付(fu)成(cheng)本面臨(lin)陡升(sheng)(sheng)的(de)(de)(de)壓(ya)力(li)，會嚴重影(ying)響財產保(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)(xian)公(gong)司(si)的(de)(de)(de)經營基礎(chu)。