| 李春肖，李 芸，张 弛.农业保险供给市场主体发展潜力研究
——基于保险公司经营业绩和投资业绩的比较[J].广东农业科学,2015,42(23):194-199 |
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农业保险供给市场主体发展潜力研究
——基于保险公司经营业绩和投资业绩的比较 |
| Research on development potential ofagricultural insurance supplies—Based on the comparison of business performance andinvestment performance of insurance companies |
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| DOI： |
| 中文关键词: 政策性农业保险 保险公司 净资产收益率计算树 业绩分析 |
| 英文关键词: policy-based agricultural insurance insurance company ROE-calculating tree performance
analysis |
| 基金项目:农业部软科学研究计划项目（20140802）；
国家自然科学基金（71373264）；中国农业科学院科
技创新工程（ASTIP-IAED03）; 中国农业科学院项目
（0052015004） |
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| 摘要点击次数: 1434 |
| 全文下载次数: 474 |
| 中文摘要: |
| ：根据各保险公司内农业保险保费占总保费的比例，将经营农业保险的公司分为专业公司、综合公
司和外资公司3 类，借鉴并改进财务管理中的杜邦分析法，将净资产收益率分解为营业收益率和投资收益率，
分别量化3 类保险公司的经营业绩和投资业绩。结果发现：在现行政策性农业保险模式下，农业保险处于盈利
状态；专业公司存在过度依赖财政补贴和投资业绩欠佳的问题。据此，政府应打破现有“一刀切”式的补贴模
式，探索建立更有效的绩效评估补贴机制。 |
| 英文摘要: |
| Abstract：According to the proportion of agricultural insurance premiums，the agricultural insurance companies
were classified into three types，including professional agricultural insurance companies，comprehensive agricultural
insurance companies and foreign agricultural insurance companies. Based on the improved Dupont financial analysis
method in the financial management field，we decomposed the traditional return on equity（ROE）into two parts：
the operating ROE and the investment ROE，to calculate operating performance and investment performance of these
insurance companies. The results showed that Chinese agricultural insurance companies were in a state of profiting under
the support of central and local governments’ financial subsidies. Professional agricultural insurance companies，facing
the lower investment ROE，over-depended on the fiscal subsidies. Accordingly，the government should change the
existing“ one-size-fits-all” subsidy model to establish the subsidy mechanism for agricultural insurance companies on
the base of performance evaluation. |
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