保险产业的慈善捐赠、产品集中度与财务绩效

发布时间：2018-02-02 05:52

本文关键词： 社会责任保险公司财务绩效声誉慈善　出处：《金融发展研究》2017年08期 　论文类型：期刊论文

【摘要】：本文借助委托代理理论、利益相关者理论等学说,对险企的社会公益行为与绩效的关系进行了思考与分析。研究以2009—2015年的27家财险公司与58家寿险公司面板数据为研究样本,利用Heckman样本选择模型、Arellano-Bond动态面板模型等验证了本文的理论假设。研究表明,财险公司的车险专业化程度对公益表现与经营绩效的关系具有正向调节作用,而寿险公司中的慈善捐赠与经营绩效的关系不明显;车险专营化程度越高的财险公司,公益表现对经营绩效积极效应越高。这给财产保险业带来的启示是:财险公司的声誉风险因与其核心能力相关性不强而难以内部化解决,更好的做法是与次要相关利益方建立良好互利关系,获取相应互补性资源。此外,若财险企业目标客户更偏向于市场个人消费者,且以车险现金流支撑公司运作,则更需借助公益表现树立品牌形象、提高市场竞争力、规避声誉风险。
[Abstract]:This paper relies on the principal-agent theory, stakeholder theory and other theories. The relationship between social commonweal behavior and performance of insurance companies is considered and analyzed. The panel data of 27 property insurance companies and 58 life insurance companies from 2009-2015 are taken as a sample. The theoretical hypothesis of this paper is verified by using Heckman sample selection model and Arellano-Bond dynamic panel model. The degree of vehicle insurance specialization in property insurance companies has a positive effect on the relationship between public welfare performance and business performance, but the relationship between charitable donation and operating performance is not obvious in life insurance companies. A property insurance company with a higher degree of exclusivity in auto insurance. The higher the positive effect of public interest performance on business performance, the more enlightenments it brings to the property insurance industry: the reputation risk of property insurance companies is difficult to internalize because of its weak correlation with its core competence. It is better to establish a good mutually beneficial relationship with the secondary stakeholders and obtain the corresponding complementary resources. In addition, if the target customers of the property insurance enterprises are more inclined to the individual consumers in the market. To support the operation of the company with the cash flow of auto insurance, it is necessary to set up the brand image with the aid of public interest performance, to improve the market competitiveness and to avoid the reputation risk.
【作者单位】：上海立信会计金融学院;
【分类号】：D632.9;F840.4;F842.3
【正文快照】： 一、引言我国保监会于2014年向社会发布首份《中国保险业社会责任白皮书》,全面体现了保险业在构建社会保障体系、提高社会治理水平、完善经济补偿机制、服务国家经济转型等方面的作用。2015年发布的《中国保监会关于保险业履行社会责任的指导意见》,首次从政府层面公布和明确

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