【中国平安财务共享模式案例探析16000字（论文）】

1.2.1理论意义1.2.2现实意义1.4.1文献调查法1.4.2案例分析法1.4.3定性定量研究法2.1.1流程再造理论2.1.2规模经济理论2.1.3竞争优势理论2.2.1财务共享模式正面效益2.2.2财务共享模式非正面效益2.2.3文献述评公司名称开建年份 地点 业务处理类型中国平安2006上海、成都、内江、深圳、合肥综合性全国后援中心中国人寿2007北京、上海后援中心中国人保2008佛山后援中心中国太保2008成都保险后援中心大地保险2008上海综合性后援中心友邦保险2008佛山亚太后援中心阳光保险2013北京、成都保险后援中心3.3.1运营服务满意度有待提高3.3.2人员综合专业技能水平普遍偏低3.3.3战略目标定位不够清晰简称总市值市盈率市净率ROE中国平安8252.32亿9.731.8320.00中国人寿6459.46亿17.441.9511.84中国人保2112.12亿13.111.3010.40中国太保2379.34亿13.601.5512.60行业平均2918.44亿13.251.6214.044.2.1财务建设共享1.0阶段4.2.2财务共享建设2.0阶段4.2.3财务共享建设3.0阶段年份管理费用营业收入管理费用率2006100.081079.199.27%2007155.241652.049.40%2008144.211398.0310.32%2009224.381478.3515.18%2010292.761894.3915.45%2011431.422489.1517.33%2012579.122993.7219.34%2013691.683626.3119.07%2014856.654628.8218.51%20151127.376199.9018.18%20161299.977124.5318.25%20171396.888908.8215.68%20181476.979768.3215.12%20191728.9211688.6714.79%20201765.5112183.1514.49%表5-2建立共享中心前后人工效率变化情况项目实施前实施后人均每日账单处理量16单83单平均账单处理时长5天3天出具报表时长5天2天报销审核差错率3.5%0.2%财务核算差错率6.7%1.8%资金结算及时率94%99%每月下旬账单业务量占比75%32%统计年份赔付率(%)费用率(%)综合成本率(%)200649.3737.987.27200750.4940.791.19200855.0735.990.97200942.3641.683.96201035.9337.873.73201139.6535.775.35201248.4335.984.33201349.9436.986.84201445.4837.683.08201545.4138.984.31201647.3941.588.89201742.7139.682.31201848.0538.786.75201946.6638.184.76202045.6337.783.33200616862471.81654560.052051710.25200721449531.76785850.063413560.23200826751341.65342940.324260810.24200938483382.217906040.454500340.26201062115692.9511265480.535349060.25201183332563.316395570.655801050.23201298786203.6523541800.877768150.292013115365013.8131848541.0510799800.362014142857343.9140397421.1113269790.372015163640873.8450369181.1815614990.382016177907653.1959735981.0718180290.332017215983873.6966215051.1322068610.392018247443923.9869106161.2324230140.382019286845634.2571238191.2725237820.372020317569344.4973456781.3226089760.396.1