《保险研究》20220907-《互联网保险公司高质量发展评价指标设计与测度研究》（侯旭华、汤宇卉）

［摘   要］实现高质量发展是保险业发展的重要目标。互联网保险作为保险行业的新兴商业模式，目前缺乏发展的均衡性、协调性和稳定性，构建互联网保险公司高质量发展评价体系，有利于准确把握其发展的长处和短板，获得早期信号。本文首先界定互联网保险高质量发展内涵，包括以保险科技为引领的创新性发展、以线上平台为依托的专业化发展、以效率为导向的精细化发展、以服务经济社会为目标的协调性发展、以风险管控为底线的合规化发展。在此基础上从保险创新、线上运营、经营效率、保险服务经济社会、风险管控5个维度、40个指标设计互联网保险公司高质量评价指标体系。其次，依据2016~2020年互联网保险公司相关数据，采用改进的CRITIC-AHP-模糊综合评价法对其高质量发展水平进行测算分析。最后，针对互联网保险公司高质量发展评价结果，从5个维度提出可行性建议。

［关键词］互联网保险公司；高质量发展；CRITIC赋权法；AHP法；模糊综合评价法

［基金项目］湖南省社会科学基金项目“互联网保险公司融资效率评价与提升策略研究”(20YBA089)资助。

［作者简介］侯旭华，湖南工商大学会计学院教授，硕士生导师，研究方向:保险财务与会计；汤宇卉，湖南工商大学会计学院硕士研究生，研究方向:保险财务与会计。

A Research on the Design and Measurement of High-quality Development Evaluation Index of Internet Insurance Companies

HOU Xu-hua,TANG Yu-hui

Abstract：High-quality development is an importance objective of the insurance industry.As an emerging business model of the insurance industry,Internet insurance currently lacks balance,coordination and stability in its development.Building a high-quality development evaluation system for Internet insurance companies is conducive to accurately grasping its strengths and weaknesses,which can help to obtain early signals.This paper first defined the connotation of high-quality development of Internet insurance,including innovative development led by insurance technology,specialized development based on online platforms,efficiency-oriented refined development,coordinated development aimed at serving the economy and society,and regularized development with risk management and control as the bottom line.On this basis,the high-quality evaluation index system of Internet insurance companies was designed with 40 indicators from 5 dimensions,namely,insurance innovation,online operation,business efficiency,insurance services to the economy and society,and risk management and control.Secondly,based on the relevant data of Internet insurance companies from 2016 to 2020,the improved CRITIC-AHP-fuzzy comprehensive evaluation method was used to calculate and analyze their high-quality development levels.Finally,according to the evaluation results of the high-quality development of Internet insurance companies,this paper put forward feasible suggestions from five dimensions.

Key words：Internet insurance company;high-quality development;CRITIC weighting method;AHP method;fuzzy comprehensive evaluation method