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为扭转产险公司连续承保亏损的局面,产险公司加强了财务绩效管理,财务绩效考核指标的选择是财务绩效考核的关键。通过对产险公司常用财务绩效考核指标的分析,指出边际贡献覆盖率有利于产险公司实施扭亏为盈的过程管理,是处于成长期的产险公司财务绩效考核指标的最佳选择。产险公司可以边际贡献覆盖率为核心,建立渠道、险种和机构三纬的财务绩效考核体系,以实施价值增长的财务战略目标。
In order to reverse the continuous underwriting losses incurred by property and casualty insurance companies, property and casualty insurance companies have strengthened their financial performance management and the selection of financial performance indicators is the key to financial performance appraisal. Through the analysis of common financial performance appraisal indexes of property and casualty insurance companies, it is pointed out that the marginal contribution coverage rate is conducive to the process management of property and casualty companies in turning losses into profits, which is the best choice for the financial performance appraisal index of the property and casualty insurance companies in the growing stage. Property and casualty insurance companies can focus on the contribution margin of marginalization and set up a three-way financial performance appraisal system of channels, insurance and institutions to implement the financial strategic goal of value growth.