20世纪90年代以后，随着我国保险市场的不断开放，保险业取得了突飞猛进的发展，保险公司之间的竞争也愈加激烈。为了扩大竞争优势应对国内外竞争者的挑战，中国人保、中国人寿等老牌国有保险公司都通过设立子公司的形式展开了集团化经营管理的初步探索。绩效作为保险公司综合实力的最终体现，也就成为各保险集团对子公司高管人员的考核重心，同时成为集团公司监控子公司高管人员行为的重要工具。因此，研究保险集团对子公司高管人员的绩效考核指标体系，科学评价子公司高管人员绩效水平具有一定的理论意义和现实意义。本文在对高管人员绩效考核和对子公司绩效考核相关理论进行综述的基础上，阐述了子公司高管人员绩效考核的原则与方法，较为系统地探讨了P集团三家核心子公司高管人员绩效考核指标存在的问题，从考核目标、考核方法和考核内容的角度分析了P集团子公司高管人员绩效考核指标存在的战略协同性不足、内容不全面、缺乏对高管能力与素质考察等问题。然后，结合子公司高管人员绩效考核的相关原则和方法，构建了优化框架。最后，以增强各子公司对集团化发展战略的贯彻落实和子公司之间的战略协作为核心，分别从考核方法要求和考核内容的角度提出了优化方案，如增加了市场份额、市场开拓费用、人均培训支出、关键事件决策能力、员工满意度与授权等指标，删除了党风廉政建设责任制落实情况、资本性支出等指标。本文的创新之处在于：从实务的角度，对P集团子公司高管人员的绩效考核指标进行了优化，能够突出集团化经营对保险集团各子公司的不同管控要求，为促进保险集团公司内部各子公司分工的专业化和经营的协同化提供了一种管理工具。

With the opening of Chinese insurance market, insurance industry has gained rapid development since 1990s, and which also brought intense competition. In order to extend competitive advantages to respond to domestic and foreign competitors, P and other established state-owed insurance companies firstly tried to set up subsidiaries to form new enterprise groups。As the ultimate embodiment of comprehensive strength, no doubt that performance would be the evaluation center of groups regard to senior executives of their subsidiary, and also be an important monitoring reference to group headquarters. It is of great theoretical and practical significance to research on the performance evaluation system of insurance group regard to their senior executives of subsidiary. This article first reviewed the related theories about performance evaluation of senior executives and subsidiaries, then summarized the methods and principles of performance evaluation to subsidiary senior executives, which help analyze the problems of the three evaluation systems of P Group. From the view of aim，method and cantent，this article analyzed problems as follows: not strategy related; not business related; not measurable with management performance; lack of evaluation to the ability of senior manager，and so on. This article figured out several optimizing schemes according to the evaluation methods and principles it summarized. For example, added market share, market expanding expenditure, personnel fee for training, decision skills in key incidents, satisfaction of employee and authorization, etc; deleted implementation of honesty and integrity, capital expenditure; transformed the profit indicators into rate of profit; combined building of leadership and building of employee to the personnel management and authorization.The innovation of this article is as follows: From the view of practice, this article improved the performance target contract, which could highlight the controlling difference between three subsidiaries, and provided an instrument to promote the specialization of division and the coordination of business between different subsidiaries of the insurance group.