| Since the Reform and Opening up, the development of insurance industry has spectacular result in china. The principal amount of the insurance business, premium income and insurance assets have substantial growth, gradually developing a fierce competition between Chinese and foreign insurance companies. The competition which national insurance companies face will become increasingly fierce. External pressure and internal forces urgently require Chinese non-life insurance companies to strengthen their own management and improve operational performance."If you do not evaluate, you will not be able to manage."Therefore, whether we have a scientific and rational method to measure operating performance of the non-life insurance company and then analyze the strengths and weaknesses of management is very crucial.EVA Balance Scorecard System is the tool of performance evaluation, which aim at increasing the value of the corporation and consider all the related interest groups. EVA Balance Scorecard System has close connect with the process and result in the companies'creation of value, the establishment and implement of companies'strategies. In EVA Balance Scorecard System, EVA is the core, the final judgment. The Balance Scorecard is the frame, the tool to make it being balance.This paper is based on insurance, economics, accounting, and the management theories, combining research approach of comparative analysis and analyzing theory together synthetically. According to the domestic actual conditions, this paper develops the idea of implementing EVA Balance Scorecard in our non-life insurance companies. The thesis divides into five chapters; the concrete structure is as follows:Chapter1 deficits the performance evaluation, introduces the performance evaluation methods at home and abroad. Chapter2 includes 3 sections. Section 1 introduces EVA theory, the calculating method of EVA, the strength and weakness of EVA performance evaluation. Section2 introduces the Balance Scorecard theory system, the indicators of four aspects and its strength and weakness as evaluation method. Section 3 deficits the EVA Balance Scorecard System based on the discussion among the section 1 and section 2.Chapter3 discusses the current situation of the performance evaluation in our non-life insurance companies. Then we get a conclusion that the EVA Balance Scorecard System is necessary and applicative for our non-life insurance companies.Chapter4 we first calculate the EVA and build EVA Balance Scorecard System in non-life insurance company combing with the financial characteristic of non-life Insurance Corporation. At last, combine AHP method with the evaluation system to analyze a case based on a non-life insurance company.Last chapter mention some problems we should pay attention to when using EVA Balance Scorecard System.Innovation of the thesis:1. The selection of the thesis is new and practical. EVA Balance Scorecard System for the insurance companies is a new subject. So it has realistic significance. Then the subject must use insurance, economics, accounting, and the management theories, it is fully show the study of insurance accountancy is comprehensive.2.Combine EVA with BSC in an new way , instead of replacing the financial index of BSC with EVA.3. EVA Balance Scorecard System should add an evaluation perspective for the insurance funds investment business process, and proposes my own view for the building of its index system.4. Combine AHP method with the evaluation system to exemplify its role as strategic control system. |
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