我国保险公司独立董事制度的现状及改进建议

发布时间：2018-09-13 12:38

【摘要】：研究保险公司独立董事制度是基于当前我国保险公司独立董事现状的现实需要,也是规范保险公司治理结构的行业内部要求,同时还是国内公司治理体系及国际市场的外部环境要求。从现实角度来看。我国保险业正式引入独立董事制度是在2007年,经过5年时间的发展,我国保险公司独立董事制度取得了一定的进展,也存在诸如部分保险公司建立独立董事制度的积极性不高、部分独立董事履职比较懈怠、保险公司独立董事独立性弱化等问题。从行业内部来看。董事会是公司治理结构的核心部分,某种程度上决定了保险公司治理的效果和作用。我国保险公司普遍采用“二元制”公司治理结构模式,独立董事制度是一种内嵌于保险公司董事会的制度安排,独立董事能倚靠其独立性、客观性及有效履职发挥对董事会的监督作用和促进董事会决策科学化、民主化,与监事会的职能形成互补,起到规范完善保险公司治理结构的作用。从外部环境来看。保险公司作为金融机构的一部分,具有资金融通、社会管理等职能,稳健安全的经营对于市场经济体系乃至社会稳定来说都具有一定的重要性。国内外一些经营管理的实践经验表明：公司治理最终决定企业竞争的胜败。独立董事制度作为公司治理体系的一部分,对我国保险公司在开放的国内保险市场乃至国际市场环境中保持竞争力也有一定的重要性。本文从独立董事制度管理机制的角度,构建我国保险公司独立董事的现状评价体系,根据评价体系进一步分析当前我国保险公司独立董事的现状,最终提出改进我国保险公司独立董事制度的政策建议。全文共分为六个部分：前言部分是对研究的一个概述。首先明确了本研究的目的,进而根据研究目的限定了本文研究内容的范围,对部分内容的研究方法进行了简要说明,综合前述内容理清了研究的逻辑框架,最后阐述了本研究的创新和意义。第一章是对独立董事及独立董事制度的理论阐述。第一节概述了独立董事的起源,根据我国证监会的规定和相关理论界定了独立董事的内涵,阐述了独立董事在公司治理体系中的作用；第二节从制度经济学的角度分析了独立董事制度的内涵,并且简述了独立董事制度管理机制中的运行机制、激励机制、约束机制。第一章的内容是整篇论文的理论基础,为本文后续的研究奠定了基础。第二章梳理了我国保险公司独立董事制度的建立和演进过程。第一节从解决“内部人控制”问题和加强公司治理结构内部制衡两个方面阐述了我国建立保险公司独立董事制度的原因；第二节首先界定了关于广义的中国保险公司独立董事制度的范围,然后分别阐述了其中两大部分的建立过程；第三节是将广义范围的制度作为一个整体,运用制度分析方法,分别分析了管理机制中各部分的演进路径。第二章是整篇论文的制度背景,理清了我国保险公司独立董事制度的演进路径,是提出政策建议的现实依据之一。第三章论述了我国保险公司独立董事现状评价体系。第一节根据历史文献中所涉及的机制进行分类,简要评述了国内外研究独立董事作用的文献；第二节论述了构建我国保险公司独立董事现状评价体系的出发点,包括构建目的和构建原则；第三节阐述了现状评价体系的框架,首先结合独立董事内涵及独立董事制度管理机制设立了六个一级指标,然后根据理论基础、制度背景和公认的研究成果分别设立了十六个二级指标及其评价标准；第四节首先阐述了现状评价体系的特点,也就是选择计算方法需要特别注意的问题,进而阐述了层次分析法的优点和选择层次分析法的原因,最后简要说明了层次分析法的步骤并据此得出了评价体系评分的一系列计算公式。第四章分析了我国保险公司独立董事的现状。第一节评述了分析我国保险公司独立董事现状的文献；第二节首先阐述了样本选取的范围、方法,在此基础上理清了分析现状的思路,根据搜集资料进行评分后,分别从统计单位和评价指标的角度分析现状,总结出现状的概览、具体特征；第三节则是从一级指标的角度概括总结了当前的现状。第五章主要提出了改进我国保险公司独立董事制度的建议。第一节评述了关于改进我国保险公司独立董事制度的文献；第二节回顾了改进制度的一些基本原则；第三节则是在基本原则的前提下,综合理论依据和现实依据提出了改进我国保险公司独立董事制度的政策建议。
[Abstract]:The study of the independent director system of insurance companies is based on the actual needs of the current situation of independent directors of insurance companies in China, is also the internal requirements of the industry to standardize the governance structure of insurance companies, and is also the requirements of the domestic corporate governance system and the external environment of the international market.
From a realistic point of view, China's insurance industry formally introduced the independent director system in 2007, after five years of development, China's insurance company independent director system has made certain progress, there are also such as some insurance companies to establish an independent director system is not enthusiastic, part of the independent director performance is relatively slack, the insurance company is independent. The director's independence is weakening.
Inside the industry, the board of directors is the core part of the corporate governance structure, and to some extent determines the effectiveness and role of insurance company governance. Standing, objectivity and effective performance of the board of directors to play the role of supervision and promote the scientific and democratic decision-making of the board of directors, and the functions of the board of supervisors complement each other, play a role in standardizing and improving the governance structure of insurance companies.
As a part of financial institutions, insurance companies have the functions of financing, social management and so on. Steady and safe operation is of great importance to the market economic system and even social stability. Independent director system, as a part of corporate governance system, is also important for Chinese insurance companies to maintain competitiveness in the open domestic insurance market and even in the international market environment.
From the perspective of the management mechanism of the independent director system, this paper constructs an evaluation system of the status quo of independent directors in China's insurance companies, further analyzes the status quo of independent directors in China's insurance companies according to the evaluation system, and finally puts forward policy recommendations to improve the system of independent directors in China's insurance companies.
The preface is an overview of the research. Firstly, the purpose of this study is clarified. Then, according to the purpose of this study, the scope of this study is defined. The research methods of some of the contents are briefly explained. The logical framework of the study is clarified by integrating the above contents. Finally, the innovation and significance of this study are expounded.
The first chapter is a theoretical exposition of the independent director and the independent director system. The first section outlines the origin of the independent director system, defines the connotation of the independent director according to the provisions of the China Securities Regulatory Commission and related theories, and expounds the role of the independent director in the corporate governance system. The second section analyzes the independent director system from the perspective of institutional economics. The first chapter is the theoretical basis of the whole paper, which lays the foundation for the follow-up study of this paper.
Chapter two reviews the establishment and evolution of the independent director system of China's insurance companies. Section one explains the reasons for the establishment of the independent director system of China's insurance companies from two aspects: solving the problem of "insider control" and strengthening the internal checks and balances of corporate governance structure. Section two first defines the broad sense of the independent director system of China's insurance companies. The third section takes the system of broad scope as a whole and analyzes the evolution path of each part of the management mechanism by using the method of institutional analysis. The second chapter is the institutional background of the whole paper, clarifying the independent director system of insurance companies in China. The evolution path of degree is one of the realistic bases for putting forward policy recommendations.
Chapter three discusses the present situation evaluation system of independent directors of insurance companies in China. Section one classifies the mechanisms involved in the historical literature and briefly reviews the literature on the role of independent directors at home and abroad. Section two discusses the starting point of constructing the present situation evaluation system of independent directors of insurance companies in China, including the purpose and structure of the system. The third section elaborates the framework of the current situation evaluation system. Firstly, six first-level indicators are set up according to the connotation of independent directors and the management mechanism of the independent directors system. Then, according to the theoretical basis, the system background and the recognized research results, sixteen second-level indicators and their evaluation criteria are set up respectively. The characteristics of the evaluation system, that is, the problems needing special attention in choosing the calculation method, and then expounds the advantages of the analytic hierarchy process and the reasons for choosing the analytic hierarchy process. Finally, the steps of the analytic hierarchy process are briefly explained and a series of calculation formulas for the evaluation system score are obtained.
The fourth chapter analyzes the status quo of independent directors in China's insurance companies. The first section reviews the literature on the status quo of independent directors in China's insurance companies; the second section first describes the scope of sample selection, methods, and on this basis, clarifies the analysis of the status quo, according to the collection of data for grading, respectively from the statistical units and evaluation indicators. The third section summarizes the current situation from the point of view of the first-level indicators.
The fifth chapter mainly puts forward some suggestions to improve the independent director system of insurance companies in China. The first section reviews the literature on improving the independent director system of insurance companies in China; the second section reviews some basic principles of improving the system; the third section puts forward improvement on the premise of basic principles, comprehensive theoretical basis and practical basis. The policy recommendations of independent director system in China's insurance companies.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.3

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