我国保险业上市公司企业社会责任信息披露评价研究

发布时间：2018-02-26 15:21

本文关键词： 保险业企业社会责任保险企业信息披露　出处：《华东理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：放眼国际市场,企业承担企业社会责任已经是企业乃至社会可持续发展的重要方向;纵观国内经济,企业承担企业社会责任是社会经济发展的重要指标。而企业社会责任信息披露的方法、制度及评价体系是否健全将直接影响着一个行业乃至整个社会的企业社会责任的履行。1979年11月19日中国人民银行在北京召开了全国保险工作会议,停办20多年的国内保险业务开始复业。2007年中国人寿保险(集团)有限公司公布了我国保险企业首个企业社会责任报告。至今我国保险业经过了将近四十年的发展,取得了突飞猛进的发展,然而近年来不断有媒体曝出我国保险企业存在违规运营的情况,因此通过信息披露研究我国保险业企业社会责任现状是很有现实意义的热点课题。本文首先依据国内外企业CSR和信息披露的相关理论和研究成果,通过分析和比较国内外企业社会责任信息披露准则,结合保险业的特殊性和专用指标,建立了我国保险业上市公司企业社会责任评价的新指标;然后,运用该新指标对我国保险业四家上市公司的社会责任信息披露报告进行得分统计,了解他们的企业社会责任的履行现状;最后,就如何强化我国保险企业履行其社会责任提出了相关的建议即建立三大保障体系。作者希望通过该研究,对我国保险业以及有关部门就保险业履行其社会责任提供有益的启迪。
[Abstract]:Looking at the international market, corporate social responsibility has become an important direction for the sustainable development of enterprises and even society; throughout the domestic economy, Corporate social responsibility is an important indicator of social and economic development. The soundness of the system and the evaluation system will directly affect the performance of corporate social responsibility in an industry and even the whole society. In November 19th 1979, the people's Bank of China held a national insurance work conference in Beijing. The domestic insurance business began to resume after more than 20 years of suspension. In 2007, China Life Insurance (Group) Co., Ltd. published the first corporate social responsibility report of our country's insurance companies. Up to now, China's insurance industry has undergone nearly 40 years of development. Rapid development has been achieved. However, in recent years, there have been continuous media revelations of the existence of illegal operations in our country's insurance enterprises. Therefore, it is a hot topic of practical significance to study the current situation of social responsibility of insurance companies in China through information disclosure. Firstly, based on the relevant theories and research results of CSR and information disclosure at home and abroad, By analyzing and comparing the standards of corporate social responsibility information disclosure at home and abroad, combining the particularity and special index of insurance industry, this paper establishes a new index of social responsibility evaluation of listed companies of insurance industry in China. The new index is used to score the social responsibility information disclosure report of four listed companies of insurance industry in China to understand the status quo of their corporate social responsibility performance. This paper puts forward some relevant suggestions on how to strengthen the social responsibility of Chinese insurance enterprises, that is, to establish three major security systems. The author hopes that through this study, the insurance industry and the relevant departments in China will provide useful inspiration for the insurance industry to fulfill its social responsibility.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F842.3

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