The chinese insurance industry has just imported this method into insurance industry and mainly used in ipo of insurance companies . it is hard to get any paper or thesis that discusses embedded value together with corporate value - based management . at this very stage that chinese insurance market has already opened to the world completely , we chinese insurance companies have to compete with international giant insurance companies , to improve the ability of daily management , to switch from market - share running principle to value - based management and improvement 在当前中国保险业大门已经彻底向国际保险界敞开的情况下,中国寿险业需要在一个更高的平台上与国外寿险公司竞争,需要大力地提高自身在经营管理方面的实力,需要从原来粗放的以市场份额和保费收入为主导方向的经营模式转向以价值提升的价值管理模式,在这一方面而言,内含价值评估以及应用或许就大有用武之地。
Based on explaining the theory of m & a value drivers and its performance , it analyses the influence that m & a strategy has on enterprise value and value drivers , to introduce the value - based management , to discover m & a value drivers and to convert it into meaningful key performance indicators , so as to construct a system of key performance indicators to evaluate the performance of m & a listed companies 在阐述并购动因、效应理论的基础上,本文分析了并购战略对企业价值及价值驱动因素的影响,引入以价值为基础的管理,发现并购价值驱动因素,将其转化为有意义的关键业绩指标,构建一个用于评估上市公司并购效应的关键绩效指标体系。