| 试论我国保险公司整合绩效评估体系的构建 |
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| 引用本文： | 李连友,杨卫平.试论我国保险公司整合绩效评估体系的构建[J].湖南大学学报(社会科学版),2009,23(2). |
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| 作者姓名： | 李连友 杨卫平 |
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| 作者单位： | 湖南大学金融学院,湖南,长沙,410082 |
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| 基金项目： | 国家社会科学基金重点项目 |
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| 摘 要： | 保险业是社会经济的免疫系统,其成功运作是经济体中其他行业发展的推动力.着眼于保险公司的组织绩效,以绩效管理理论为基础,拟构建一个以经济增加值为财务绩效度量,以平衡计分卡为主要框架,以作业成本核算体系为信息支撑的整合的绩效评估体系,为我国保险业经营者的绩效管理提供借鉴.
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| 关 键 词： | 保险公司 整合绩效评估 经济增加值(EVA) 平衡记分卡(BSC) 作业成本法(ABC) |
On Construction of Integrated Performance Measurement System of Insurance Companies in China |
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| LI Lian-you,YANG Wei-ping.On Construction of Integrated Performance Measurement System of Insurance Companies in China[J].Journal of Hunan University(Social Sciences),2009,23(2). |
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| Authors: | LI Lian-you YANG Wei-ping |
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| Institution: | Finance College;Hunan University;Changsha;410079;China |
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| Abstract: | Insurance industry is the immune system of an economy,its successful operation sets impetus for other industries and development of an economy.This paper focuses on the performance of insurance companies and is based on performance management theory,aiming at building an integrated performance measurement system in which EVA is the financial performance measurement tool,BSC is the outline,and ABC is the information source.The author hopes to provide some guides of building performance measurement system for... |
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