我国上市保险公司治理研究
发布时间：2019-06-12 15:18
【摘要】：随着现代企业制度的确立，公司的所有权与经营权分离，公司治理问题关注度越来越高。国外一些大型保险公司的成功说明良好的公司治理机制是长期稳健发展的基础。而我国保险行业还处于初级阶段，长期粗放型的发展方式使保险公司治理并未受到足够的重视。与一般公司相比，，保险公司的经营表现出许多特殊性，如保险产品的专业性、保险合同的长期性、债权人高度分散、经营目标双重性，要求保险公司治理不能单纯套用一般公司治理模式，而是应该结合国际惯例、中国国情和行业特点，构建符合中国法律规定及相关监管部门要求的治理机制。中国保监会于2006年将公司治理纳入保险公司监管体系，丰富了保险公司监管的内容。 在国内证券交易所上市的4家保险公司分别是：中国人寿保险股份有限公司、中国平安保险（集团）股份有限公司、中国太平洋保险（集团）股份有限公司、新华人寿保险股份有限公司。自上市以来，保险公司受到证监会、保监会、交易所等多方面的监管，在公司治理方面取得了一定的成绩，结构上都满足了相关规定，但是也不同程度的存在治理缺陷，形神分离的现象普遍。截至2013年12月31日，我国保险业总资产达8.29万亿元，上市保险公司占据行业总资产半壁江山，市场份额高达68%，上市保险公司的稳定发展对我国保险行业意义重大。尤其在我国保险行业正处于积极寻求转型的时期，迫切需要高效的治理机制作支撑，规范保险公司经营。 本文包括六章内容，第一章为引言，介绍了论文的研究背景与研究意义并从多角度对国内外的研究进行综述。第二章阐述了公司治理的涵义及公司治理的一般理论，并在此基础上分析了保险公司治理的特殊性。第三章比较了国外两种典型的公司治理模式。第四、五、六章从公司股权结构、董事会、监事会、高管薪酬激励、治理监管五个方面分析了上市保险公司治理现状，总结了存在的问题及其成因，并相应的提出了完善我国上市保险公司治理的对策。
[Abstract]:With the establishment of modern enterprise system, the separation of ownership and management rights of companies, corporate governance issues pay more and more attention. The success of some large foreign insurance companies shows that good corporate governance mechanism is the basis of long-term steady development. However, the insurance industry in China is still in its infancy, and the long-term extensive development mode has not been paid enough attention to the governance of insurance companies. Compared with ordinary companies, the management of insurance companies shows many specialties, such as the professionalism of insurance products, the long-term nature of insurance contracts, the highly decentralized creditors and the duality of business objectives. It is required that insurance company governance should not simply apply the general corporate governance model, but should be combined with international practice, China's national conditions and industry characteristics, to build a governance mechanism in line with the requirements of Chinese laws and relevant regulatory departments. The CIRC brought corporate governance into the insurance company supervision system in 2006, which enriched the content of insurance company supervision. The four insurance companies listed on the domestic stock exchange are: China Life Insurance Co., Ltd., China Ping an Insurance (Group) Co., Ltd., China Pacific Insurance (Group) Co., Ltd., Xinhua Life Insurance Co., Ltd. Since listing, insurance companies have been supervised by CSRC, CIRC, exchange and other aspects, and have made some achievements in corporate governance, and have met the relevant provisions in structure, but there are also governance defects in varying degrees, and the phenomenon of separation of form and spirit is common. As of December 31, 2013, the total assets of China's insurance industry have reached 8.29 trillion yuan. Listed insurance companies account for half of the total assets of the industry, with a market share of 68%. The stable development of listed insurance companies is of great significance to China's insurance industry. Especially in China's insurance industry is actively seeking transformation period, there is an urgent need for efficient governance mechanism as a support to standardize the management of insurance companies. This paper consists of six chapters, the first chapter is the introduction, which introduces the research background and significance of the paper, and summarizes the research at home and abroad from many angles. The second chapter expounds the meaning of corporate governance and the general theory of corporate governance, and on this basis analyzes the particularity of insurance corporate governance. The third chapter compares two typical corporate governance models in foreign countries. The fourth, fifth and sixth chapters analyze the present situation of listed insurance company governance from five aspects: ownership structure, board of directors, board of supervisors, executive compensation incentive and governance supervision, summarize the existing problems and their causes, and put forward corresponding countermeasures to improve the governance of listed insurance companies in China.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.27
[Abstract]:With the establishment of modern enterprise system, the separation of ownership and management rights of companies, corporate governance issues pay more and more attention. The success of some large foreign insurance companies shows that good corporate governance mechanism is the basis of long-term steady development. However, the insurance industry in China is still in its infancy, and the long-term extensive development mode has not been paid enough attention to the governance of insurance companies. Compared with ordinary companies, the management of insurance companies shows many specialties, such as the professionalism of insurance products, the long-term nature of insurance contracts, the highly decentralized creditors and the duality of business objectives. It is required that insurance company governance should not simply apply the general corporate governance model, but should be combined with international practice, China's national conditions and industry characteristics, to build a governance mechanism in line with the requirements of Chinese laws and relevant regulatory departments. The CIRC brought corporate governance into the insurance company supervision system in 2006, which enriched the content of insurance company supervision. The four insurance companies listed on the domestic stock exchange are: China Life Insurance Co., Ltd., China Ping an Insurance (Group) Co., Ltd., China Pacific Insurance (Group) Co., Ltd., Xinhua Life Insurance Co., Ltd. Since listing, insurance companies have been supervised by CSRC, CIRC, exchange and other aspects, and have made some achievements in corporate governance, and have met the relevant provisions in structure, but there are also governance defects in varying degrees, and the phenomenon of separation of form and spirit is common. As of December 31, 2013, the total assets of China's insurance industry have reached 8.29 trillion yuan. Listed insurance companies account for half of the total assets of the industry, with a market share of 68%. The stable development of listed insurance companies is of great significance to China's insurance industry. Especially in China's insurance industry is actively seeking transformation period, there is an urgent need for efficient governance mechanism as a support to standardize the management of insurance companies. This paper consists of six chapters, the first chapter is the introduction, which introduces the research background and significance of the paper, and summarizes the research at home and abroad from many angles. The second chapter expounds the meaning of corporate governance and the general theory of corporate governance, and on this basis analyzes the particularity of insurance corporate governance. The third chapter compares two typical corporate governance models in foreign countries. The fourth, fifth and sixth chapters analyze the present situation of listed insurance company governance from five aspects: ownership structure, board of directors, board of supervisors, executive compensation incentive and governance supervision, summarize the existing problems and their causes, and put forward corresponding countermeasures to improve the governance of listed insurance companies in China.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.27
【参考文献】
相关期刊论文 前10条
1 晋晓琴;;上市保险公司内部控制评价报告研究[J];金融理论与实践;2013年09期
2 唐金成;孙灵刚;;国外保险公司治理经验及其借鉴[J];区域金融研究;2013年06期
3 夏U
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