保险企业社会绩效评价体系的构建

发布时间：2018-01-18 03:11

本文关键词：保险企业社会绩效评价体系的构建　出处：《西南财经大学》2010年硕士论文　论文类型：学位论文

【摘要】：随着我国构建社会主义和谐社会历史进程的逐步推进,企业社会责任问题日益引起关注。2006年1月1日开始施行的新《公司法》明确规定,公司从事经营活动,必须承担社会责任,拉开了中国企业社会责任全面推广的序幕。保险企业作为“社会人”,在追求经济效益和股东利益的同时,还应注重社会效益和生态效益,履行对社会各利益相关者的责任。这已成为学术界和企业界普遍认同的理念。然而,如何测度和评价保险企业在履行社会责任方面的表现,对此学术界并未给予明确回答。国内现有的企业社会绩效评价体系都具有一定的局限性,难以完全适用于保险企业。因此,建立专门针对保险企业的社会绩效评价体系成为保险业界的普遍诉求。本文旨在建立一套设计完善、符合实际、能够全面体现保险企业社会责任特性的绩效评价体系,从而为保险企业实施社会责任管理提供理论指引,并期望能够对保险企业社会责任标准的建立有所贡献。本文首先通过回顾企业社会责任概念的演进历程,阐明了企业社会绩效与企业社会责任的内在联系；其次借鉴最新的理论成果,界定了保险企业社会责任和保险企业社会绩效的内涵；再次依据平衡计分卡思想和利益相关者理论构建了保险企业社会绩效评价体系；最后通过与现有评价体系的比较和一个应用实例,说明并验证了本文设计的评价体系的合理性和适用性。在验证的过程中,笔者发现,目前我国保险企业社会责任的监督机制亟待完善,从而提出了相应的建议。遵循以上思路,本文共分为六个部分。第一部分是本文的绪论部分,阐明了本文的选题背景和研究意义,回顾了国内外学者对企业社会责任和企业社会绩效的研究成果,为后面章节的论述提供了理论铺垫。从20世纪初“企业社会责任”的提出到70年代作为企业社会责任概念衍生和发展的“企业社会绩效”的出现再到80年代企业社会责任理论与利益相关者理论的全面结合以及90年代以来企业社会责任研究的实证化和多维化,企业社会责任研究呈现出从理论纷争转向注重实践的发展趋势。而企业社会绩效概念及其评价模型的出现正是这种转变的重要标志。依照时间顺序,企业社会绩效评价模型大致可以分为四类：卡罗尔的四维度评价模型、利益相关者评价模型、企业社会议题评价模型和可持续发展评价模型。这些评价模型对保险企业社会绩效评价研究具有重要的参考价值。从国内外的研究现状来看,对保险企业社会绩效评价的研究与其说是一种理论探讨,不如说是一种实践应用。因为国内外专门针对保险企业社会绩效评价的研究相对较少,对保险企业社会绩效的评价与阐述更多地体现在保险公司公布的《企业社会责任报告》或《可持续发展报告》之中。这种理论上的空白凸显了本文研究的必要性。第二部分指出了企业社会绩效和企业社会责任的内在联系,阐述了保险企业社会责任的内涵与外延,界定了保险企业社会绩效的含义。企业社会绩效与企业社会责任是一对形影相随的概念。保险企业社会责任是指保险公司遵循法律、道德和商业伦理,在追求自身经济效益、保护股东利益的同时,重视公司对利益相关者和重大社会现实问题等方面的非商业贡献；自觉将短期利益与长期利益相结合,将自身发展与社会全面均衡发展相结合,努力实现经济、社会和环境的综合效应最大化。而保险企业社会绩效则是保险企业对各利益相关者履行其社会责任的状况,包括履行社会责任的理念与政策、社会责任的管理以及履行社会责任的结果三个方面。第三部分主要讲述了保险企业社会绩效评价体系的设计思路。平衡计分卡是一种全新的战略管理工具。它可以通过建立一个自上而下的绩效评价体系,将企业社会责任战略层层细化,使之真正贯穿于企业经营管理的动态过程中。因此,平衡计分卡的设计思路可以作为构建企业社会绩效评价体系的指导思想。依据保险企业社会绩效的定义,评价体系应当包含政策、管理和结果三个层面。而按照利益相关者理论,指标体系可以分为股东、被保险人、员工、客户、竞争者、政府、社会和环境八个维度。综上所述,本文将以平衡计分卡的设计理念为指导,基于利益相关者理论框架,从政策、管理、结果三个层面构建保险企业的社会绩效评价体系。第四部分从政策、管理和结果三个层面构建了保险企业社会绩效评价体系。首先,对保险企业政策层面的评价主要包括对企业核心价值观的评价和对企业所采取的方针政策的评价。本文采取定性的方法将企业在这个层面的表现分为四种类型,并且给出了每种类型的划分方法。其次,对保险企业管理层面的评价主要考察企业在社会责任方面的管理活动,即有无配套的管理体制和管理系统。对管理过程和控制体系的评价分为计划、组织、领导、控制四个方面。再次,对结果层面的评价包含两个方面,一方面通过一系列的定量指标衡量保险企业在社会责任方面的表现,并通过层次分析法确定各项指标的相对权重；另一方面通过利益相关者对保险企业社会表现的反馈考察企业行为实践所产生的影响,依据问卷调查的结果和模糊评价法得到企业总体社会绩效的评价等级。第五部分阐述了本文设计的社会绩效评价体系的应用价值。首先对国内现有的社会绩效评价体系进行了评述,发现现有体系并不能完全适用于保险企业社会绩效评价；然后指出本文设计的社会绩效评价体系最大的特色在于充分结合了保险企业社会责任的特点,从而提升了指标体系的适用性；最后通过一个应用实例验证了评价体系的合理性和有效性。第六部分提出了建立和完善保险企业社会责任监督机制的可行性建议。在对评价体系进行验证的过程中,笔者发现,现阶段我国保险企业尚未形成主动披露社会责任信息的观念,致使多项数据缺失,从而在一定程度上影响了社会绩效评价工作的开展。因此,有必要建立和完善保险企业社会责任信息的披露制度和审计制度。同时,保险企业内部应当建立清晰健全的社会责任治理模式,确保社会责任的切实履行。另外,其他利益相关者也应当对保险企业履行社会责任给予必要的监督,从而形成多方参与的社会责任监督机制。纵览全文,文章的主要贡献和特色在于：第一,选题新颖。企业社会责任是保险学界研究的热点问题。本文涉及了该研究领域的多项前沿性课题,主要包括：企业社会绩效评价、企业社会责任治理以及社会责任信息披露与审计。第二,方法独特。本文借鉴了企业社会责任领域和绩效评价领域的最新理论成果,具体包括：企业社会绩效概念模型、平衡计分卡、利益相关者理论、社会响应战略、层次分析法和模糊匹配法。第三,针对性强。本文设计的社会绩效评价体系充分考虑了保险企业社会责任的特性,克服了现有体系的设计缺陷,具有较强的适用性。当然,本文还有不少不足之处和有待进一步研究的问题。由于我国保险企业社会责任信息披露的不完整,本文并没有基于具体公司的实际数据,对整个评价体系进行实证检验；而且只给出了权重确定的方法,没有依此计算出各指标的权重,这些都是本文需要改进的地方。
[Abstract]:With the gradual advance of our country ' s construction of the historical process of socialist harmonious society , the issue of corporate social responsibility has attracted more and more attention . The new company law , which began on January 1 , 2006 , clearly stipulates that the company is engaged in business activities and must bear the social responsibility , and draw up the prelude to the overall promotion of Chinese corporate social responsibility . As " social person " , insurance enterprise should pay attention to social benefit and ecological benefit while pursuing economic benefit and shareholder ' s benefit . It has become the general agreement of academia and business community . However , how to measure and evaluate the performance of insurance enterprise in meeting the social responsibility has not given clear answer . However , it is difficult to measure and evaluate the performance of insurance enterprise in the performance of social responsibility , it is difficult to fully apply to insurance enterprise . Therefore , the establishment of the social performance evaluation system for insurance enterprise becomes the universal appeal of insurance industry . The purpose of this paper is to set up a set of performance evaluation system which is perfect and practical and can fully reflect the social responsibility characteristic of insurance enterprise , thus providing theoretical guidance for the implementation of social responsibility management for insurance enterprises , and expecting to contribute to the establishment of social responsibility standards of insurance enterprises . Firstly , through reviewing the evolution of the concept of corporate social responsibility , this paper illustrates the relationship between corporate social performance and corporate social responsibility ; secondly , based on the latest theoretical results , it defines the social responsibility of insurance enterprise and the social performance of insurance enterprise . In the process of verification , the author finds that the supervision mechanism of social responsibility of insurance enterprise in our country needs to be improved . The first part is the introduction part of this paper , expounds the background and significance of the research in this paper , and reviews the research results of corporate social responsibility and corporate social performance from the beginning of the 20th century . The second part points out the intrinsic relation between corporate social performance and corporate social responsibility , expounds the connotation and extension of social responsibility of insurance enterprise , defines the meaning of social performance of insurance enterprise . The third part mainly covers the design idea of the social performance evaluation system of insurance enterprise . Balanced Scorecard is a brand - new strategic management tool . It can be divided into three aspects : shareholder , insured , employee , customer , competitor , government , society and environment by establishing a top - down performance evaluation system . According to the definition of the social performance of insurance enterprise , the evaluation system can be divided into eight dimensions : shareholder , insured , employee , customer , competitor , government , society and environment . The fourth part constructs an insurance enterprise ' s social performance evaluation system from three aspects of policy , management and results . First , the evaluation of the policy level of insurance enterprise mainly includes the evaluation of the core values of the enterprise and the evaluation of the policies adopted by the enterprises . The evaluation of the management process and control system is divided into four types : planning , organization , leadership and control . The fifth part describes the application value of the social performance evaluation system designed in this paper . Firstly , the present system of social performance evaluation is reviewed , and it is found that the existing system is not fully applicable to the social performance evaluation of insurance enterprise . Then it points out that the social performance evaluation system designed in this paper is characterized by fully combining the characteristics of the social responsibility of insurance enterprise , thus improving the applicability of the index system . Finally , the rationality and effectiveness of the evaluation system are verified by an application example . The sixth part puts forward the feasibility suggestion of establishing and perfecting the supervision mechanism of social responsibility of insurance enterprise . In the process of verifying the evaluation system , the author finds that the insurance enterprise has not formed the idea of actively disclosing the information of social responsibility . Therefore , it is necessary to establish and perfect the disclosure system and auditing system of social responsibility information of insurance enterprise . At the same time , it is necessary to establish and perfect the social responsibility information disclosure system and auditing system . The main contributions and features of this article are as follows : First , the topic is novel . Corporate social responsibility is a hot topic in the research of insurance field . This paper deals with several former topics in the field of insurance . It mainly includes : corporate social performance evaluation , corporate social responsibility governance and social responsibility information disclosure and auditing . Second , the method is unique . This paper draws on the latest theoretical results in the field of corporate social responsibility and performance evaluation , including the concept model of enterprise social performance , balance scorecard , stakeholder theory , social response strategy , analytic hierarchy process and fuzzy matching method . Third , the social performance evaluation system designed in this paper fully considers the characteristics of the social responsibility of the insurance enterprise , overcomes the design defects of the existing system , and has strong applicability . Of course , there are many deficiencies in this paper and the problems to be studied further . Because of the incomplete disclosure of social responsibility information of insurance companies in our country , this paper does not make an empirical test on the whole evaluation system based on the actual data of the specific company ; moreover , only the method of weight determination is given , and the weight of each index is not calculated according to this . These are the places where the paper needs improvement .

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F272;F842.3

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