Analysis of Performance Evaluation Criteria of Life Insurance Enterprises Listed on the Vietnam Stock Market

The article sheds light on the goal of the study. Based on the data collection method, the article has presented the theoretical basis of life insurance enterprises, operational efficiency and performance evaluation criteria. In addition, the data collected from the financial statements of life insurers in the period of 2017 to 2022 are the basis for calculating, analyzing, and evaluating the performance of insurance enterprises. Through the comparative method, the article has based on analytical data to evaluate the increase and decrease of net revenue, net profit, net profit ratio of insurance business, Asset investment profit margin and Return on equity over the years studied. Evaluate and find out the causes leading to the fluctuation of the above-mentioned indicators. The reasons pointed out are the increased provision for insurance operations and the impact of the COVID-19 epidemic on the financial market.