我国保险公司社会责任表现与财务绩效关系的实证研究

发布时间：2018-05-04 00:29

本文选题：保险公司 + 社会责任　；参考：《电子科技大学》2014年硕士论文

【摘要】：近几年来,随着中国经济的快速发展,社会各级企业不断壮大和发展,其影响力也逐渐扩大,日益在国民经济发展中扮演重要角色。而今的企业已经认识到,单一的以利润最大化为目标的经营模式会给企业的长远发展造成许多隐性障碍,企业在制定未来经营战略决策时应充分考虑增进利益相关者的福利。由此,企业履行社会责任对公司财务绩效产生的影响也成为企业家和学者关心的问题。但经过国内外学者们的研究,尚未对两者关系有明确的定论。相比其他类型的企业,保险公司经营的是“风险”这种无形产品,通过将风险集中再将风险分散的机制服务社会。在灾难降临时,给予客户经济上的补偿从而减轻造成的创伤,起到维护社会稳定的作用。同时,作为国家医疗保险、养老保险的重要补充,其地位和功能决定了要承担比一般企业更多的社会责任。但我国保险行业的社会责任起步较晚,信息披露还不完善,保险公司自觉履行社会责任的意愿并不强烈。这使得研究其社会责任和财务绩效的关系有着更加重要的意义。本文基于利益相关者理论构建了符合我国保险行业的社会责任评价体系和财务绩效指标体系,分别从股东、员工、客户、政府和社会五个方面,确定11个指标衡量社会责任,同时从盈利能力、资产管理能力、持续发展能力方面衡量公司的财务绩效。基于所选指标,详细分析了2010-2012年我国保险行业履行社会责任的整体状况,以及不同类型的财产险和寿险公司社会责任履行的情况对比。运用因子分析法确定权重,对行业内公司3年的社会责任综合表现进行了加权评分(详见附录)。最后,基于单一指标因素、主成分因子、CSR综合指数对财务绩效进行了实证分析,并辅以单案例分析得出了保险公司履行社会责任对财务绩效有积极影响的结论。根据统计分析和回归分析的结果,对目前我国保险行业履行社会责任存在的问题与不足提出了建议,鼓励从内部约束和外部监管的两方面引导,促使保险行业能切实发挥社会稳定器和助推器的作用。
[Abstract]:In recent years, with the rapid development of China's economy, enterprises at all levels of society are growing and developing, and their influence is gradually expanding and playing an important role in the development of national economy. Today's enterprises have realized that a single business model with the goal of maximizing profits will cause many hidden obstacles to the long-term development of enterprises. Enterprises should take full account of enhancing the welfare of stakeholders when making strategic decisions for future operations. Therefore, the impact of corporate social responsibility on corporate financial performance has also become an issue of concern to entrepreneurs and scholars. But through the domestic and foreign scholars' research, has not had the definite conclusion to the two relations. Compared with other types of enterprises, insurance companies operate "risk", an invisible product, serving society by centralizing risk and then dispersing risk. In the event of disaster, provide customers with financial compensation to alleviate the trauma, play a role in maintaining social stability. At the same time, as an important supplement of national medical insurance and old-age insurance, its status and function decide to bear more social responsibility than ordinary enterprises. However, the social responsibility of insurance industry in our country starts late, the information disclosure is not perfect, and the willingness of insurance companies to fulfill social responsibility consciously is not strong. This makes it more important to study the relationship between social responsibility and financial performance. Based on the stakeholder theory, this paper constructs a social responsibility evaluation system and a financial performance index system in accordance with China's insurance industry. From five aspects of shareholders, employees, customers, government and society, this paper determines 11 indicators to measure social responsibility. At the same time in terms of profitability, asset management, sustainable development ability to measure the financial performance of the company. Based on the selected indicators, this paper analyzes in detail the overall situation of fulfilling social responsibility in China's insurance industry from 2010 to 2012, and compares the social responsibility performance of different types of property insurance and life insurance companies. Using factor analysis method to determine the weight, the comprehensive performance of corporate social responsibility in the industry for 3 years was weighted score (see appendix for details. Finally, based on the single index factor, the principal component factor CSR composite index has carried on the empirical analysis to the financial performance, and has obtained the insurance company to fulfill the social responsibility to have the positive influence to the financial performance conclusion with the single case analysis. According to the results of statistical analysis and regression analysis, this paper puts forward some suggestions on the problems and shortcomings of social responsibility in China's insurance industry at present, and encourages the guidance from two aspects of internal constraints and external supervision. To promote the insurance industry to effectively play the role of social stabilizer and booster.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F840.4;F842.3

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