I 摘要 保险行业作为金融行业三大支柱之一，是经济发展的稳定器与助推器，随着 人口老龄化加剧、中产阶级崛起，我国的保险业也有了较快发展，保险公司的规 模逐渐扩大。如何提升公司经营过程中的财务管理能力，是各个保险公司目前面 临的主要问题之一。只有对公司的整体情况进行全方位的诊断，才能帮助企业感 知风险，提升公司的经营发展能力。 本文运用哈佛分析框架，对TB保险公司的整体情况进行全方位的诊断。首 先，对财务诊断的研究文献进行回顾，明确论文研究的意义与价值。其次，在对 TB保险公司基本情况进行介绍的基础上，从战略分析、会计分析、财务分析和 前景分析角度对TB保险公司进行全面诊断。第三，通过财务诊断发现TB保险 公司的问题有，风险应对能力较弱，经营规划水平需提高、人才结构不合理，人 才流失问题严重、信息披露不充分，会计核算中风险较高、盈利能力较弱，资产 负债管理水平不高、偿付能力的精细化管理欠缺等。最后，提出解决TB公司问 题的对策，加强企业内部控制，建立经营战略规划、优化人才结构，提高员工留 存率、加强信息披露，完善会计核算工作、完善资产配置，加强资产负债的动态 匹配管理、设置赔付机制，提高资金的运用效率、调整寿险结构，促进产险均衡 发展。 关键词：哈佛分析框架，财务诊断，保险公司 论文类型：应用类 选题来源：其他 ABSTRACT II ABSTRACT Asoneofthethreepillarsofthefinancialindustry,theinsuranceindustryisa stabilizerandboosterforeconomicdevelopment.Withtheagingofthepopulationand theriseofthemiddleclass,China'sinsuranceindustryhasalsodevelopedrapidly,and thesizeofinsurancecompanieshasgraduallyincreased.Expansion.Oneofthe prominentissuesfacingmajorinsurancecompaniesintheprocessofbusiness developmentishowtoimprovetheirfinancialmanagementcapabilities.A comprehensiveanalysisofcorporatefinancialrisksisanimportantchannelto understandthestatusofthebusinessandwhetherthebusinessmodelhasbeen completed.Anin-depthanalysisofcorporatefinancialissuesisalsooneofthe importantwaystohelpcompaniesperceiverisksinadvance,thenenhancetheir businessdevelopmentcapabilities,andpromotethehealthydevelopmentofthe insurancemarket. BasedontheHarvardanalysisframework,thisarticlediagnosestheoperation andfinancialsituationofTBinsurancecompanies.First,itreviewstherelevant theoriesandresearchliterature,analyzestherelevanttheoreticalfoundations,and clarifiesthesignificanceandvalueoftheresearch.Second,theTBinsuranceBasedon theintroductionofthecompany'sbasicsituation,acomprehensivediagnosisoftheTB insurancecompanyiscarriedoutfromtheperspectiveofstrategicanalysis,accounting analysis,financialanalysisandprospectanalysis.Third,theproblemsoftheTB insurancecompanyarefoundthroughfinancialdiagnosis,andthestrategicdimension: strategicmanagementWeakenforcementandsupervision,lowlevelofstrategic managementplanning,irrationalstaffhierarchy,andseriouschurnissues;accounting dimensions:highproportionofmajorfinancialassets,frequentchangesinaccounting estimates,andinsufficientandcompletedisclosure;financialdimensions:lackof paymentTheabilitytorefinemanagement,profitability,asset-liabilitymanagement andcostmanagementneedstobefurtherimproved. Finally,itproposescountermeasuresforTBcompany'sfinancialdiagnosis, namelythestrategicdimension:strengthentheimplementationandsupervisionof strategicmanagement,relyonassetandliabilitymanagementconceptstoestablish businessstrategicplanning,andstrengthentalentstrategy;theaccountingdimension: ABSTRACT III activelyrespondtochangesinnewfinancialstandards,Integrationofaccountingand actuarial,enhancingtherelevanceandcompletenessofinformationdisclosure; financialdimensions:improvingassetallocation,strengtheningdynamicmatching managementofassetsandliabilities,improvingtheefficiencyoffunduse,andsetting upapaymentsupervisionmechanism;prospectdimensions:vigorouslydeveloping agriculturalinsurance,Strengthencross-sellingofautoinsuranceandadjustthe structureoflifeinsuranceproducts. KEYWORDS:HarvardAnalyticalFramework;Financialdiagnosis;Insurance company Dissertationtype:Application Subjectsource:Others 目录 1 目录 第一章绪论..................................................................................................1 第一节研究背景.........................................................................................................1 第二节研究目的与意义............................................................................................2 一、研究目的..........................................................................................................2 二、研究意义..........................................................................................................2 第三节国内外研究现状............................................................................................2 一、国外研究现状..................................................................................................2 二、国内研究现状..................................................................................................4 三、研究述评..........................................................................................................5 第四节研究内容与方法............................................................................................5 一、研究内容..........................................................................................................5 二、研究方法..........................................................................................................5 三、技术路线图......................................................................................................6 第二章相关理论概述..................................................................................7 第一节相关概念.........................................................................................................7 一、财务诊断的定义..............................................................................................7 二、财务诊断与相关概念辨析..............................................................................7 三、哈佛分析框架..................................................................................................7 第二节相关理论.........................................................................................................9 一、财务风险预警理论..........................................................................................9 二、战略管理理论..................................................................................................9 第三章TB保险公司财务诊断..................................................................11 第一节公司概况.......................................................................................................11 一、基本情况........................................................................................................11 二、主要业务........................................................................................................12 第二节战略分析.......................................................................................................16 一、波特五力模型分析........................................................................................16 二、公司战略........................................................................................................19 三、战略分析小结................................................................................................19 第二节TB保险公司会计分析................................................................................20 河南科技大学硕士学位论文 2 一、识别重要会计项目........................................................................................20 二、关键会计政策和会计估计分析....................................................................26 三、评价信息披露................................................................................................27 四、会计分析小结................................................................................................28 第三节TB保险公司财务分析................................................................................28 一、偿债能力分析................................................................................................29 二、盈利能力分析..............