工商管理專業 中國平安保險股份有限公司營運能力分析

2024年3月19日發(作者：高中議論文)

摘 要

一個企業的發展，不僅需要評估企業盈利的多少，也要注重企業

自身的營運情況，從而看出企業發展現狀以及未來的發展走向。在市

場的激烈競爭下，企業想要持續的發展下去，就需要建立一個完整、

系統、合理的營運能力分析體系。企業營運能力分析實際上就是根據

企業實際的經營數據加以計算，得出周轉效率，從而看出企業的營運

能力情況，為企業下一階段發展作規劃。當下絕大多數企業對于營運

能力的分析還處在萌芽的階段，或者處于成長階段，不可避免會出現

忽視的問題，導致企業的發展產生阻礙。

本文以中國平安保險股份有限公司的營運能力為研究對象，首先

站在營運能力的角度對全文進行概述，之后以中國平安保險股份有限

公司的財務報表數據與營運能力分析相結合，得出企業在營運方面出

現內控管理、安全性、結構上的問題，并提出解決方案，具體可包括

為加強內控管理機制、財務人員之間的有效制衡達到安全可控性、根

據實際情況作合理的營運資金配比。從而可以對企業的經濟效益、發

展規模形成一個科學、完整的能力指標體系，也對企業的可持續發展

具有重要的意義。

關鍵詞：營運能力； 總資產周轉率； 應收賬款周轉率； 流動資產

周轉率

Abstract

The development of an enterpri not only needs to evaluate the

profit of the enterpri, but also needs to pay attention to the operation of

the enterpri itlf, so as to e the current situation and future

development trend of the enterpri. In the fierce market competition,

enterpris want to continue to develop, we need to establish a complete,

systematic and reasonable operational capacity analysis system. In fact,

the analysis of business operation ability is to calculate the turnover

efficiency according to the actual business data of the enterpri, so as to

e the business operation ability of the enterpri and plan for the

development of the enterpri in the next stage. At prent, the vast

majority of enterpris are still in the embryonic stage or in the growth

stage for the analysis of operational capacity, which will inevitably lead

to problems that are ignored, leading to obstacles to the development of

enterpris.

This paper takes the operation ability of Ping An Insurance Co., Ltd.

as the rearch object. First, it summarizes the whole paper from the

perspective of operation ability. Then, it combines the financial statement

data of Ping An Insurance Co., Ltd. with the analysis of operation ability

to find out the problems of internal control management, safety and

structure in the operation of the enterpri, and puts forward solutions

Including in order to strengthen the internal control management

mechanism, effective checks and balances between financial personnel to

achieve safety and controllability, and make a reasonable working capital

ratio according to the actual situation. Therefore, it can form a scientific

and complete ability index system for the economic benefit and

development scale of the enterpri, and also has an important

significance for the sustainable development of the enterpri.

Keywords: operating capacity; turnover rate of total asts; turnover rate

of accounts receivable; turnover rate of current asts