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摘
要
近几年，财产保险业务竞争愈发激烈，Y财产保险公司作为第二梯队财产保险公司之一，要想
进一步获取市场份额也愈加不容易。本文通过对 Y财产保险公司盈利能力的深入研究，能够让公司
更加清晰地了解到自己在发展中存在的优点与缺点，在新时期保险行业的发展中持续保持资源优势
的同时，进一步补足自己发展短板，提升竞争力，打破业内垄断现象，进而促进财产保险业整体提
高。
本文对 Y财产保险公司盈利能力分析包括对其承保收入状况、投资收益状况、偿付能力状况3
个项目进行分析，共由 7个指标构成，其中承保收入状况由净资产收益率、总资产报酬率、承保利
润率和综合成本率构成，代表公司规模、是否盈利及盈利规模的大小；投资收益状况由利润增长率
和投资收益率构成，代表公司的未来以及发展前途；偿付能力状况包括偿付能力充足率，体现出了
公司面对风险的抵抗能力。本文在分析 Y财产保险公司盈利能力相关指标时，同时对比了市场上19
家不同保费规模的保险公司，通过对比分析的方法，得出市场总体发展环境，并在此基础之上进行
调查访谈，结合访谈结果对 Y财产保险公司上述 7个指标进行分析。最终在平衡计分卡法基础上汇
总分析 Y财产保险公司盈利能力存在的问题并进行重要性排序，得出目前影响 Y财产保险公司盈利
能力提高的因素有：车险增速放缓，非车险缺乏稳定增长、业务及管理费增长快，费用支出高、产
品结构不均衡，特色产品保费贡献小、偿付能力有待提高、公司治理问题严重、营销渠道单一，客
户服务满意度有待提升等问题。针对这些问题，论文提出六点旨在提高 Y财产保险公司盈利能力的
对策建议，其中包括提升业务品质、提升技术水平降低成本、优化产品结构、提升偿付能力水平、
优化公司治理、提升营销手段的科技水平等。通过以上措施，尽可能优化机构设置，在承保端、销
售端、理赔端均有效提高资源使用效能，进而增强公司市场竞争力。
关键词：盈利能力财产保险盈利指标
I
Abstract
In recent years, the property insurance business competition is more and more intense, Y
property insurance company as one of the second echelon property insurance companies, to
further gain market share is also more difficult. Through the research on the profitability of Y
property insurance company, it can make it more clearly aware of its advantages and
disadvantages in development. While maintaining its advantages in the development of the
insurance industry in the new era, it can make up for its shortcomings and enhance its
competitiveness, promote the overall strengthening of the property insurance industry.
This paper analyzes the profitability of Y property insurance company, including its
underwriting income status, investment income status and solvency status, which is composed
of seven indicators. Among them, the underwriting income status is composed of return on
equity, return onassets, underwriting profit rate andcomprehensive cost rate, which
represents the size of the company, whether it is profitable and the size of profit scale; The
investment income status is composed of profit growth rate and investment income rate,
which represents the future and development prospect of the company; Solvency status is
reflected by solvency adequacy ratio, which represents the company's ability to resist risks.
Since the premium scale of Y property insurance company in the market belongs to the
property insurance of small and medium-sized insurance companies, when analyzing the
profitability related indicators of Y property insurance company, this paper compares 19
insurance companies with different premium scales inthe market, obtains the overall
development environment of the market through the method of comparative, and analyzes the
profitability related indicators of Y property insurance company combined with the interview
results. Then, BSC is used to comprehensively summarize , and it is concluded that the factors
affecting the improvement of the profitability of Y property insurance company include: the
slowdown of the growth rate of automobile insurance, the lack of stable growth of non
automobile insurance, the rapid growth of business and management fees, high expenses,
unbalanced product structure, small contribution of premium of characteristic products,
solvency to be improved, serious problems of corporate governance, and single marketing
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