The competition of insurance market in china is fiercer and fiercer. Every insurance company is making great effort to adjust the business construction and improve the operating benefit,as well as enlarge the scale of insurance premium income. However, there are some problems in the performance valuation and other internal management areas of insurance companies,which influence the true valuation of operating performance and restrict the further development of insurance industry. If the EVA valuation system is implemented in insurance companies, the value management level of them will be improved,and the core competence of them will be enhanced too.%我国保险市场竞争日趋激烈,各家保险公司在保费规模增长的同时,更加注重业务结构的调整和经营效益的提升.但保险公司在绩效考评等内部管理环节上存在的一些问题影响了保险公司经营绩效的真实反映,制约了保险行业的进一步发展.在保险公司实施基于EVA的绩效评价体系,有利于提高保险公司价值管理水平,增强其核心竞争能力.
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