我国保险公司信息披露水平及其影响研究——基于投保人利益保护的视角

发布时间：2018-08-31 08:37

【摘要】：由于保险公司存在资本结构的高负债性、产品的专业性、合约的长期性和投保人的分散性等特点,投保人作为保险公司重要的利益相关者往往处于信息劣势地位。因此关注保险公司的信息披露水平对于维护投保人的利益具有重要意义。本文构建了保险公司信息披露评价指标体系,评价了我国目前保险公司信息披露的实际情况,并实证研究了保险公司信息披露对投保人利益保护的效果。研究发现,保险公司信息披露水平越高,其偿付能力越强,对投保人利益保护效果越好;强制性信息披露水平对偿付能力有显著的正向促进作用,而自愿性信息披露水平未对偿付能力产生影响。因此,有效保护投保人利益需要重视强制性信息披露的监管,加强信息披露的合规性建设,细化披露内容,实现有效自愿性信息披露。
[Abstract]:Because insurance companies have the characteristics of high liability of capital structure, specialization of products, long-term nature of contracts and dispersion of policy holders, policyholders are often in an information inferior position as important stakeholders of insurance companies. Therefore, it is of great significance to pay attention to the level of information disclosure of insurance companies to safeguard the interests of policy holders. This paper constructs an evaluation index system of information disclosure of insurance companies, evaluates the actual situation of information disclosure of insurance companies in China, and empirically studies the effect of information disclosure of insurance companies on the protection of the interests of policy holders. The study found that the higher the level of information disclosure, the stronger the solvency of insurance companies, the better the effect of protecting the interests of policy holders, and the higher the level of mandatory information disclosure has a significant positive effect on solvency. Voluntary disclosure level has no effect on solvency. Therefore, to effectively protect the interests of policy holders, we should attach importance to the supervision of mandatory information disclosure, strengthen the construction of compliance with information disclosure, refine the content of disclosure, and realize effective voluntary information disclosure.
【作者单位】：南开大学商学院;南开大学经济学院;
【基金】：国家社科基金年度项目“保险公司治理、投资效率与投保人利益保护研究”(项目号:16BGL055) 中央高校基本科研业务费专项资金项目“保险公司股东治理、风险承担与监管研究”(项目号:NKZXB1452)的阶段性成果
【分类号】：F840.4;F842.3

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