本文選題：保險公司 + 社會責任�。� 參考：《電子科技大學》2014年碩士論文

【摘要】：近幾年來,隨著中國經濟的快速發(fā)展,社會各級企業(yè)不斷壯大和發(fā)展,其影響力也逐漸擴大,日益在國民經濟發(fā)展中扮演重要角色。而今的企業(yè)已經認識到,單一的以利潤最大化為目標的經營模式會給企業(yè)的長遠發(fā)展造成許多隱性障礙,企業(yè)在制定未來經營戰(zhàn)略決策時應充分考慮增進利益相關者的福利。由此,企業(yè)履行社會責任對公司財務績效產生的影響也成為企業(yè)家和學者關心的問題。但經過國內外學者們的研究,尚未對兩者關系有明確的定論。相比其他類型的企業(yè),保險公司經營的是“風險”這種無形產品,通過將風險集中再將風險分散的機制服務社會。在災難降臨時,給予客戶經濟上的補償從而減輕造成的創(chuàng)傷,起到維護社會穩(wěn)定的作用。同時,作為國家醫(yī)療保險、養(yǎng)老保險的重要補充,其地位和功能決定了要承擔比一般企業(yè)更多的社會責任。但我國保險行業(yè)的社會責任起步較晚,信息披露還不完善,保險公司自覺履行社會責任的意愿并不強烈。這使得研究其社會責任和財務績效的關系有著更加重要的意義。本文基于利益相關者理論構建了符合我國保險行業(yè)的社會責任評價體系和財務績效指標體系,分別從股東、員工、客戶、政府和社會五個方面,確定11個指標衡量社會責任,同時從盈利能力、資產管理能力、持續(xù)發(fā)展能力方面衡量公司的財務績效�；谒x指標,詳細分析了2010-2012年我國保險行業(yè)履行社會責任的整體狀況,以及不同類型的財產險和壽險公司社會責任履行的情況對比。運用因子分析法確定權重,對行業(yè)內公司3年的社會責任綜合表現進行了加權評分(詳見附錄)。最后,基于單一指標因素、主成分因子、CSR綜合指數對財務績效進行了實證分析,并輔以單案例分析得出了保險公司履行社會責任對財務績效有積極影響的結論。根據統計分析和回歸分析的結果,對目前我國保險行業(yè)履行社會責任存在的問題與不足提出了建議,鼓勵從內部約束和外部監(jiān)管的兩方面引導,促使保險行業(yè)能切實發(fā)揮社會穩(wěn)定器和助推器的作用。
[Abstract]:In recent years, with the rapid development of China's economy, enterprises at all levels of society are growing and developing, and their influence is gradually expanding and playing an important role in the development of national economy. Today's enterprises have realized that a single business model with the goal of maximizing profits will cause many hidden obstacles to the long-term development of enterprises. Enterprises should take full account of enhancing the welfare of stakeholders when making strategic decisions for future operations. Therefore, the impact of corporate social responsibility on corporate financial performance has also become an issue of concern to entrepreneurs and scholars. But through the domestic and foreign scholars' research, has not had the definite conclusion to the two relations. Compared with other types of enterprises, insurance companies operate "risk", an invisible product, serving society by centralizing risk and then dispersing risk. In the event of disaster, provide customers with financial compensation to alleviate the trauma, play a role in maintaining social stability. At the same time, as an important supplement of national medical insurance and old-age insurance, its status and function decide to bear more social responsibility than ordinary enterprises. However, the social responsibility of insurance industry in our country starts late, the information disclosure is not perfect, and the willingness of insurance companies to fulfill social responsibility consciously is not strong. This makes it more important to study the relationship between social responsibility and financial performance. Based on the stakeholder theory, this paper constructs a social responsibility evaluation system and a financial performance index system in accordance with China's insurance industry. From five aspects of shareholders, employees, customers, government and society, this paper determines 11 indicators to measure social responsibility. At the same time in terms of profitability, asset management, sustainable development ability to measure the financial performance of the company. Based on the selected indicators, this paper analyzes in detail the overall situation of fulfilling social responsibility in China's insurance industry from 2010 to 2012, and compares the social responsibility performance of different types of property insurance and life insurance companies. Using factor analysis method to determine the weight, the comprehensive performance of corporate social responsibility in the industry for 3 years was weighted score (see appendix for details. Finally, based on the single index factor, the principal component factor CSR composite index has carried on the empirical analysis to the financial performance, and has obtained the insurance company to fulfill the social responsibility to have the positive influence to the financial performance conclusion with the single case analysis. According to the results of statistical analysis and regression analysis, this paper puts forward some suggestions on the problems and shortcomings of social responsibility in China's insurance industry at present, and encourages the guidance from two aspects of internal constraints and external supervision. To promote the insurance industry to effectively play the role of social stabilizer and booster.
【學位授予單位】：電子科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F840.4;F842.3

【參考文獻】

相關期刊論文 前3條

1 孫大俊,張永珠;保險“理賠難”的原因及解決對策[J];金融理論與實踐;2005年11期

2 王懷明;宋濤;;我國上市公司社會責任與企業(yè)績效的實證研究——來自上證180指數的經驗證據[J];南京師大學報(社會科學版);2007年02期

3 喬治·恩德勒;;發(fā)展倫理學的中國經驗教訓——企業(yè)責任和可持續(xù)性[J];上海師范大學學報(哲學社會科學版);2012年01期

，

本文編號：1840787