自上世纪中后期，保险盈利理论快速发展，并且指导着西方保险公司的经营绩效评价。目前，我国保险业飞速发展，基本形成了以大型国有或股份制商业保险公司为主导、中外保险公司共存、众多保险公司激烈竞争的保险市场格局。随着中国在2012年2月4日发布《关于加强中美经济关系的联合情况说明》，明确表示开放外资保险公司交通责任强制保险，意味着占产险业务量超7成的车险开始进入充分竞争的时代。车险经营的好坏及盈利水平的高低，直接关系产险公司生存与发展的状况。 本文从车险业务的盈利水平入手，通过调研和实证研究的方法，分析了P财产保险公司的车险盈利水平，从公司基本实力、车险经营风险管控、车险成本控制能力、盈利稳定性等影响车险盈利水平的四个要素的方向分析现状和改进的方法。结合行业环境、同类机构横向对比等，来总结公司车险经营中的问题，探究盈利能力提升的策略、路径和措施。以期能为山东分公司车险的良性发展提供参考性的建议，并在实践中有所促进。 本文共分为六部分：第一部分是介绍论文的选题目的和意义以及文献综述和研究方法。第二部分对我国车险发展现状及盈利模式进行了理论的概括。第三部分介绍P财险公司车险的主要经营状况。第四部分确定了分析方法和评价指标体系，并从内部和外部对P财险公司的车险盈利水平进行实证分析。第五部分对系统内其他分公司的典型经验进行了介绍。第六部分结合实证分析及其他典型分公司的经验对P财险公司提升车险盈利水平提出了优化策略，分别基于业务流程和市场竞争环境对车险经营现有问题提出改进建议，希望能够通过本文的分析为P财险公司车险盈利水平得到提升。 本文作为实证性研究，从P财险公司的核心业务——机动车辆保险盈利的全新角度出发，分析当下车险市场的经营状况和发展水平，引用现代企业高度关注的层次分析方法，解读车险的盈利现状，同时，立足业务流程、市场竞争、整体规划，提出盈利能力提升的策略建议，从而帮助公司提升市场竞争力，这是本研究的价值所在，希望能为未来车险业务保持快速稳定发展做出实际贡献。

Since late last century, insurance companies profitable empirical research and Earnings theory develop rapidly, and guide the evaluation of the operating performance of Western insurance companies. At present, the rapid development of China's insurance industry, the initially formeding the state-owned commercial insurance company as the leading Chinese and foreign insurance companies coexist with many insurance companies competitive insurance market layout, which has led to competition in the Chinese insurance companies of motor vehicle insurance is becoming increasingly fierce. China in February 4, 2012 issued the " Joint Fact Sheet on Strengthening U.S.-China Economic Relations", the description made it clear that foreign insurance companies open traffic liability compulsory insurance. This indicates that the auto insurance market reforms will introduce competition and foreign insurance companies are no longer fully occupied funded insurance company, which will undoubtedly accounted for 80% of the volume of business insurance companies auto insurance market competition further intensified. Therefore, the survival and development of the insurance companies will focus on how to improve the performance level of auto insurance operations. This article obtains from the car insurance business profitability, through research and empirical research method, analyzes the P property insurance co., LTD., Shandong branch of car insurance profit levels, from basic power, the car insurance company risk control, car insurance cost control ability, profitability, stability and so on car insurance profit levels of the four elements of the analysis of the status quo and the improved method. Combining with the industry environment, similar institutions horizontal contrast, etc., to summarizes the problems of the company car insurance and to explore the profit ability promotion strategy, paths and measures. For the Shandong branch of the virtuous development of the motor vehicle insurance to provide referential Suggestions and will promote in practice. This article is divided into six parts: the first part is an introduction of the paper selected topic goal and the significance and the method of literature review and research. The second part of the current situation of the development of car insurance of our country and provides a theoretical generalization of profit model. The third part introduces the major operating conditions P insurance company car insurance. The fourth part determines the analysis method and evaluation index system, and from the internal and external P insurance company car insurance profit levels for empirical analysis. The fifth part introduces the typical experience of other branch company. Sixth part combined with empirical analysis and other typical branch experience of P insurance company Shandong branch enhance the level of car insurance profit optimization strategy was proposed, respectively, based on business process and the market competition environment for car insurance operation and existing problems put forward Suggestions for improvement, hope can through the analysis of this article for car insurance profitability improved. As empirical research, this article from P the core businesses of property insurance, motor vehicle insurance profit the brand-new perspective, analysis of the present management status and development of car insurance market level, reference the hierarchical analysis method of modern enterprise attention, interpretation of Shandong profit status, at the same time, based on business process, the market competition, the overall planning, profit ability promotion strategy Suggestions, so as to help the company improve market competitiveness which is the value of this study and hope for the future car insurance business development maintained rapid and stable development of the actual contribution.