基于熵值法和功效系数法的互联网保险公司财务风险预警研究
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引用本文:侯旭华,彭娟.基于熵值法和功效系数法的互联网保险公司财务风险预警研究[J].财经理论与实践,2019,(5):40-46
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侯旭华,彭娟 (湖南工商大学 会计学院湖南 长沙410205) 
中文摘要:依据四家专业互联网保险公司2017年报表数据,基于熵值法和功效系数法,考量互联网保险公司财务风险预警。结果显示:按照财务风险由小到大排名,依次为众安保险、易安财险、泰康在线、安心财险;财务风险预警结果分别为轻警、轻警、轻警、中警。安心财险财务风险最大的原因在于其资产流动性较低,保费收入有限,综合费用率高,亏损严重。鉴此,应降低应收保费,调整产品结构,拓宽保费收入来源,降低咨询与技术服务费。
中文关键词:互联网保险公司  财务风险  预警  熵值法  功效系数法
 
Research on Financial Risk Early Warning of the Internet Insurance Company Based on Entropy Method and Efficacy Coefficient Method
Abstract:Based on the 2017 report data of four professional Internet insurance companies, the financial risk warning of internet insurance companies is judged by the entropy method and the efficacy coefficient method. According to the financial risk,the results which are ranked from low to high, are zhong'an, Yi'an , Taikang, and Anxin; their early warning results of financial risk are low-level warning, low-level warning, low-level warning, and medium level warning. The reason that Anxin has the greatest financial risk lies in low liquidity of its assets, limited premium income, high comprehensive cost rate and serious loss. Therefore, the premium receivable should be reduced, the product structure should be adjusted, the source of premium income should be widened, the service fee on the consulting and technology should be reduced.
keywords:Internet insurance company  Financial risk  Early warning  Entropy method  Efficacy coefficient method
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