摘要
选取上市的20家已公布财务数据的保险公司,从偿债能力、盈利能力、发展能力三个方面选取6个指标,运用灰色关联模型进行实证分析,结果发现都邦财产保险股份有限公司表现最佳,且20家公司的中资保险公司表现较外资保险公司更好。最后针对中国保险企业应用灰色关联分析进行财务评价给出了对策和建议。
20 listed insurance companies with published financial data and 6 indicators are selected from three aspects of solvency, profitability and development ability. With grey relational model,we made an empirical analysis of those information. The results show that Dubang Property Insurance Co., Ltd. performs best, and the performance of 20 Chinese-funded insurance companies is better than that of foreign-funded insurance companies. Some suggestions are put forward for the application of grey relational analysis in financial evaluation of Chinese insurance enterprises.
作者
吴媚
闫子薇
Wu Mei;Yan Ziwei(Anhui University of Finance and Economics, Bengbu, Anhui, 233030)
出处
《黑龙江工业学院学报（综合版）》
2019年第7期90-94,共5页
Journal of Heilongjiang University of Technology(Comprehensive Edition)
基金
国家自然科学基金项目“3-流猜想,Fulkerson-覆盖及相关问题”(编号:11601001)
“全国大学生节能减排社会实践与科技竞赛”(编号:acxkjsjy201803zd)
大数据背景下数学类专业课程《数学建模》教学内容的研究(编号
acjyyb2018006)
关键词
灰色关联度
财务指标
无量纲化
保险公司
评价
grey relational degree
financial index
dimensionless
insurance company
evaluation
