Research On Performance Evaluation Of Financial Sharing Center Of P Insurance Company Based On Five Dimensional BSC

With the rapid development of the economic market and the constant change of the external environment,the competition between enterprises is also intensified.In order to gain competitive advantage,reducing cost and improving operation efficiency become the necessary conditions for sustainable development of enterprises.As a new management mode,financial sharing mode is gradually applied to all large enterprise groups,and becomes the only way for enterprises to transform numerically.Driven by policy guidance and market promotion,domestic large insurance companies have established financial sharing centers,which have become an important means to improve their financial management level,reduce costs and increase efficiency.Performance evaluation is the guarantee means to realize the goal of financial sharing center,is the key link of the construction and operation of financial sharing center,and plays a crucial role in the realization of corporate value maximization.However,in the age of digital intelligence,traditional performance evaluation methods can no longer meet the strategic development of enterprise financial sharing center.However,how to conduct comprehensive and complete performance evaluation of financial sharing center and promote the comprehensive development of financial sharing center through performance evaluation is the problem facing the insurance industry at present.It is of great significance to design a set of performance evaluation indexes specially suitable for financial sharing center for insurance industry to give full play to the advantages of enterprise financial sharing center.In accordance with the idea of raising,analyzing and solving problems,this paper takes the financial sharing center of P insurance company as the research object,analyzes the current situation and existing problems of the performance evaluation of the financial sharing center of P insurance company,and points out that there are some problems such as the mismatch between the financial sharing center and the performance index,the imperfect performance evaluation method and the lack of malleability of the performance evaluation system.Based on this,combined with the development planning and business characteristics of P insurance company,and based on the basic framework of balanced scorecard,the author innovatively puts forward the fifth dimension of balanced scorecard--social responsibility.Through the design of five dimensions of performance evaluation indicators,the use of analytic hierarchy process(AHP)to empower each dimension of the indicators,the performance indicators of the level down,to build a set of performance evaluation indicators in line with its own,fuzzy comprehensive evaluation method is adopted to evaluate the performance of its financial sharing center.And put forward the safeguard measures for the performance evaluation system of P insurance company’s financial sharing center.It is hoped that the study of this paper can play a certain guiding role in the construction of the financial sharing center of P insurance company,so as to give better play to its advantages,and at the same time provide some practical reference for the construction of the financial sharing center of other insurance companies.