中国人寿公司治理结构对盈利能力的影响研究
发布时间：2018-12-10 18:08
【摘要】：近年来,在全球范围内进行公司治理的呼吁度越来越高,由此而来,如何改善并提升公司治理水平就成为了大家关注的焦点,而保险活动具有高的负债性,广泛的社会性、持续性和专业性等特点,因此对于保险行业的公司治理便要求需要更加严格谨慎。因其在经营方面的特殊属性,世界上大部分国家都把保险业做为高度监管的行业,在这种情况下,保险公司的公司治理就必定有其特殊性。现阶段企业治理框架下,企业风险的偏好、企业行为以及企业的管理效率都会受到治理结构的干扰,并最终体现在企业盈利能力上。保险公司的产品性质、经营目标、监督机制和资本结构方面的特殊性,决定了保险公司治理结构对于企业盈利能力具有独特的作用机理和影响程度。企业之所以进行公司治理,主要是想公司能够在日常的经营和决策中做出正确的选择,为企业带来更高的经济利益。本文从公司治理相关理论的基础出发,首先,研究了国内外有关于公司治理和盈利能力关系方面的文献,并对研究文献进行评述。然后根据公司治理的四种相关理论基础,从股权结构中的股权集中度和流通股比例、董事会方面、监事会方面以及管理层激励四个角度对公司治理结构和盈利能力的相关性进行分析。其次,以中国人寿保险公司为例,介绍了中国人寿的发展情况和经营模式,概述了该公司的公司治理结构对盈利能力影响的现状,并对公司治理结构影响盈利能力的原因进行探究,论文的最后一个部分针对研究结论提出了适量优化公司治理结构的实施方案。
[Abstract]:In recent years, the appeal of corporate governance in the global scope is getting higher and higher. Therefore, how to improve and improve the level of corporate governance has become the focus of attention, and insurance activities have high liability, extensive social, Continuity and professionalism are characteristic, so the corporate governance of the insurance industry needs to be more strict and cautious. The insurance industry is regarded as a highly regulated industry in most countries in the world because of its special property in management. In this case, the corporate governance of insurance companies must have its particularity. Under the current corporate governance framework, the risk preference, enterprise behavior and management efficiency of the enterprise will be disturbed by the governance structure, and finally reflected in the profitability of the enterprise. The particularity of insurance company's product nature, management target, supervision mechanism and capital structure determines the unique mechanism and influence degree of insurance company's governance structure to the enterprise's profitability. The main reason for the corporate governance is that the company can make the right choice in the daily operation and decision making, which will bring higher economic benefits to the enterprise. Based on the relevant theories of corporate governance, this paper first studies the literature on the relationship between corporate governance and profitability at home and abroad, and reviews the research literature. Then, according to the four relevant theories of corporate governance, from the aspects of ownership concentration, circulating share ratio, board of directors in the ownership structure, The relationship between corporate governance structure and profitability is analyzed from four perspectives: board of supervisors and management incentive. Secondly, taking China Life Insurance Company as an example, this paper introduces the development and management mode of China Life Insurance Company, and summarizes the current situation of the influence of the company's corporate governance structure on profitability. The last part of the paper puts forward the implementation plan of optimizing the corporate governance structure according to the conclusion of the research.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3;F271;F840.4
本文编号：2370994
[Abstract]:In recent years, the appeal of corporate governance in the global scope is getting higher and higher. Therefore, how to improve and improve the level of corporate governance has become the focus of attention, and insurance activities have high liability, extensive social, Continuity and professionalism are characteristic, so the corporate governance of the insurance industry needs to be more strict and cautious. The insurance industry is regarded as a highly regulated industry in most countries in the world because of its special property in management. In this case, the corporate governance of insurance companies must have its particularity. Under the current corporate governance framework, the risk preference, enterprise behavior and management efficiency of the enterprise will be disturbed by the governance structure, and finally reflected in the profitability of the enterprise. The particularity of insurance company's product nature, management target, supervision mechanism and capital structure determines the unique mechanism and influence degree of insurance company's governance structure to the enterprise's profitability. The main reason for the corporate governance is that the company can make the right choice in the daily operation and decision making, which will bring higher economic benefits to the enterprise. Based on the relevant theories of corporate governance, this paper first studies the literature on the relationship between corporate governance and profitability at home and abroad, and reviews the research literature. Then, according to the four relevant theories of corporate governance, from the aspects of ownership concentration, circulating share ratio, board of directors in the ownership structure, The relationship between corporate governance structure and profitability is analyzed from four perspectives: board of supervisors and management incentive. Secondly, taking China Life Insurance Company as an example, this paper introduces the development and management mode of China Life Insurance Company, and summarizes the current situation of the influence of the company's corporate governance structure on profitability. The last part of the paper puts forward the implementation plan of optimizing the corporate governance structure according to the conclusion of the research.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3;F271;F840.4
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