本文選題：中資壽險(xiǎn)公司　切入點(diǎn)：公司治理　出處：《北京工商大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：公司治理理論伴隨著現(xiàn)代企業(yè)制度的建立而興起,自20世紀(jì)90年代被引入中國(guó)以來(lái),逐漸成為廣大投資者關(guān)注的熱點(diǎn)問(wèn)題。公司治理理論致力于解決現(xiàn)代企業(yè)中委托代理問(wèn)題,通過(guò)提高企業(yè)經(jīng)營(yíng)決策水平,增強(qiáng)企業(yè)在市場(chǎng)上的競(jìng)爭(zhēng)力,提升企業(yè)績(jī)效。我國(guó)壽險(xiǎn)業(yè)經(jīng)過(guò)30余年的高速發(fā)展,逐漸步入轉(zhuǎn)型期,隨著壽險(xiǎn)市場(chǎng)的逐步開(kāi)放,市場(chǎng)主體的多元化,壽險(xiǎn)市場(chǎng)競(jìng)爭(zhēng)也日趨激烈,各壽險(xiǎn)公司也應(yīng)當(dāng)轉(zhuǎn)變以往粗放型的發(fā)展方式以應(yīng)對(duì)新挑戰(zhàn)。良好的壽險(xiǎn)公司治理有助于我國(guó)壽險(xiǎn)公司深化體制改革,提升風(fēng)險(xiǎn)管理水平和運(yùn)營(yíng)能力,提高企業(yè)績(jī)效,且壽險(xiǎn)公司經(jīng)營(yíng)的穩(wěn)健性具有重大的社會(huì)意義,因此各壽險(xiǎn)公司的治理結(jié)構(gòu)也是廣大利益相關(guān)者和外部監(jiān)管機(jī)構(gòu)關(guān)注的重點(diǎn)。我國(guó)壽險(xiǎn)公司治理尚處于起步階段,各公司發(fā)展水平參差不齊,對(duì)公司績(jī)效的積極作用沒(méi)有充分發(fā)揮,尚有很大潛力可以挖掘。本文首先在公司治理的基本框架下,分析了我國(guó)壽險(xiǎn)公司治理的特殊性,對(duì)國(guó)際上主要的保險(xiǎn)公司治理模式進(jìn)行了比較并總結(jié)了各自的優(yōu)勢(shì),并選取了24家中資壽險(xiǎn)公司,從股權(quán)結(jié)構(gòu)、董事會(huì)設(shè)置、監(jiān)事會(huì)設(shè)置和公開(kāi)信息披露四個(gè)方面分析了我國(guó)壽險(xiǎn)公司治理現(xiàn)狀和問(wèn)題。其次,使用因子分析法構(gòu)建了我國(guó)壽險(xiǎn)公司績(jī)效評(píng)價(jià)體系,從公司償債能力、盈利能力、運(yùn)營(yíng)能力和成長(zhǎng)能力四個(gè)方面對(duì)我國(guó)壽險(xiǎn)公司績(jī)效進(jìn)行了分析。在因子分析的基礎(chǔ)上,本文嘗試探討壽險(xiǎn)公司治理對(duì)公司績(jī)效的影響,從股權(quán)結(jié)構(gòu)、董事會(huì)設(shè)置、監(jiān)事會(huì)設(shè)置和公開(kāi)信息披露四個(gè)方面提出了7個(gè)假設(shè),構(gòu)建了多元線性回歸模型,對(duì)各假設(shè)進(jìn)行檢驗(yàn),其中通過(guò)檢驗(yàn)的結(jié)論有3條,分別是前五大股東持股比例與壽險(xiǎn)公司績(jī)效呈負(fù)相關(guān)關(guān)系、董事會(huì)規(guī)模與壽險(xiǎn)公司績(jī)效呈負(fù)相關(guān)關(guān)系、董事長(zhǎng)與總經(jīng)理二職合一與壽險(xiǎn)公司績(jī)效呈負(fù)相關(guān)關(guān)系。最后,針對(duì)實(shí)證結(jié)論,本文提出了完善我國(guó)壽險(xiǎn)公司治理的建議,包括建立我國(guó)壽險(xiǎn)公司股權(quán)結(jié)構(gòu)的有效模式,重視壽險(xiǎn)公司董事會(huì)機(jī)制構(gòu)建,強(qiáng)化壽險(xiǎn)公司監(jiān)事會(huì)職能以及加強(qiáng)外部監(jiān)管以保障利益相關(guān)者權(quán)益。通過(guò)改善壽險(xiǎn)公司治理結(jié)構(gòu),推動(dòng)我國(guó)壽險(xiǎn)公司治理由行政型向經(jīng)濟(jì)型轉(zhuǎn)變,提高公司績(jī)效,促進(jìn)公司可持續(xù)發(fā)展。
[Abstract]:Since its introduction into China in 1990s, the theory of corporate governance has gradually become a hot issue for investors. The theory of corporate governance is devoted to solving the principal-agent problem in modern enterprises. After more than 30 years of rapid development, China's life insurance industry has gradually stepped into the transition period, with the gradual opening of the life insurance market. With the diversification of the main body of the market and the increasingly fierce competition in the life insurance market, every life insurance company should also change its old extensive development mode to meet the new challenge. Good life insurance company governance is helpful to deepen the system reform of the life insurance company in our country. It is of great social significance to improve the level of risk management and operation ability, to improve enterprise performance, and to improve the stability of life insurance companies. Therefore, the governance structure of the life insurance companies is also the focus of the stakeholders and external regulators. The governance of life insurance companies in China is still in its infancy, and the level of development of the companies is uneven. The positive role of corporate performance has not been brought into full play, and there is still great potential to be tapped. Firstly, under the basic framework of corporate governance, this paper analyzes the particularity of life insurance corporate governance in China. This paper compares the main international insurance company governance models and summarizes their respective advantages, and selects 24 Chinese life insurance companies, from the equity structure, board of directors, This paper analyzes the current situation and problems of life insurance company governance in China from four aspects: the establishment of supervisory board and the disclosure of public information. Secondly, the performance evaluation system of life insurance company in China is constructed by using factor analysis method, which is based on the company's solvency and profitability. On the basis of factor analysis, this paper attempts to explore the impact of life insurance company governance on corporate performance, from the equity structure, board of directors, This paper puts forward seven hypotheses in four aspects of the establishment of supervisory board and the disclosure of public information, constructs a multivariate linear regression model, tests each hypothesis, and concludes that there are three conclusions. Respectively, the proportion of the top five shareholders is negatively related to the life insurance company performance, the board size is negatively related to the life insurance company performance, the chairman and the general manager have a negative correlation with the life insurance company performance. Finally, the relationship between the board size and the life insurance company performance is negative correlation. In view of the empirical conclusions, this paper puts forward some suggestions to improve the governance of life insurance companies in China, including the establishment of an effective model for the equity structure of life insurance companies in China, and the emphasis on the construction of the mechanism of the board of directors of life insurance companies. Strengthening the function of the life insurance company's supervisory board and strengthening the external supervision to protect the rights and interests of the stakeholders. Through improving the life insurance company's governance structure, the life insurance company's governance in our country is changed from the administrative type to the economic type, and the company's performance is improved. Promote the sustainable development of the company.
【學(xué)位授予單位】：北京工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F842.3;F271

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相關(guān)博士學(xué)位論文 前1條

1 張強(qiáng)春;保險(xiǎn)公司多元化經(jīng)營(yíng)行為研究[D];山東大學(xué);2014年

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本文編號(hào)：1594445