保险企业社会责任与财务绩效——基于寿险与产险公司的差异性分析

发布时间：2018-09-05 13:33

【摘要】：本文以我国2009~2014年54家保险公司的动态面板数据为依据,利用系统GMM估计方法,分析保险企业社会责任与财务绩效之间的相互关系。研究结果表明:保险企业履行社会责任和提高财务绩效之间存在正相关关系,二者相互促进、互相影响,但是寿险公司和产险公司存在明显差异。产险公司滞后一期的社会责任对当期财务绩效有显著正向影响,滞后一期的财务绩效对当期社会责任有显著正向影响;而寿险公司社会责任与财务绩效之间的正相关关系不存在滞后性。分析表明,这种差异是由寿险和产险行业销售模式以及产品性质的不同所致。建议保险企业重视并积极履行社会责任,监管部门规范保险企业社会责任的信息披露。
[Abstract]:Based on the dynamic panel data of 54 insurance companies in China from 2009 to 2014, this paper analyzes the relationship between social responsibility and financial performance of insurance companies by using the method of systematic GMM estimation. The results show that there is a positive correlation between fulfilling social responsibility and improving financial performance of insurance companies, which promote and influence each other, but there are obvious differences between life insurance companies and property insurance companies. The social responsibility of the lag period of the property insurance company has a significant positive impact on the current financial performance, and the financial performance of the lag period has a significant positive impact on the current period of social responsibility; However, the positive correlation between social responsibility and financial performance of life insurance companies does not lag behind. The analysis shows that the difference is caused by the different sales patterns and the nature of the products in the life insurance and property insurance industries. It is suggested that insurance enterprises should attach importance to and actively fulfill their social responsibility, and the regulatory authorities should standardize the disclosure of social responsibility information of insurance companies.
【作者单位】：中央财经大学保险学院/中国精算研究院;
【基金】：教育部人文社会科学重点研究基地重大项目(14JJD7980001)、教育部人文社会科学研究青年基金项目(15YJC790053) 北京市哲学社会科学重点项目(15ZDA47) 中央财经大学“青年科研创新团队支持计划”资助
【分类号】：F842.3;F840.4;F270

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