工商管理专业 中国平安保险股份有限公司营运能力分析

2024年3月19日发(作者：高中议论文)

摘 要

一个企业的发展，不仅需要评估企业盈利的多少，也要注重企业

自身的营运情况，从而看出企业发展现状以及未来的发展走向。在市

场的激烈竞争下，企业想要持续的发展下去，就需要建立一个完整、

系统、合理的营运能力分析体系。企业营运能力分析实际上就是根据

企业实际的经营数据加以计算，得出周转效率，从而看出企业的营运

能力情况，为企业下一阶段发展作规划。当下绝大多数企业对于营运

能力的分析还处在萌芽的阶段，或者处于成长阶段，不可避免会出现

忽视的问题，导致企业的发展产生阻碍。

本文以中国平安保险股份有限公司的营运能力为研究对象，首先

站在营运能力的角度对全文进行概述，之后以中国平安保险股份有限

公司的财务报表数据与营运能力分析相结合，得出企业在营运方面出

现内控管理、安全性、结构上的问题，并提出解决方案，具体可包括

为加强内控管理机制、财务人员之间的有效制衡达到安全可控性、根

据实际情况作合理的营运资金配比。从而可以对企业的经济效益、发

展规模形成一个科学、完整的能力指标体系，也对企业的可持续发展

具有重要的意义。

关键词：营运能力； 总资产周转率； 应收账款周转率； 流动资产

周转率

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