【摘要】：隨著現(xiàn)代企業(yè)制度的確立，公司的所有權(quán)與經(jīng)營(yíng)權(quán)分離，公司治理問(wèn)題關(guān)注度越來(lái)越高。國(guó)外一些大型保險(xiǎn)公司的成功說(shuō)明良好的公司治理機(jī)制是長(zhǎng)期穩(wěn)健發(fā)展的基礎(chǔ)。而我國(guó)保險(xiǎn)行業(yè)還處于初級(jí)階段，長(zhǎng)期粗放型的發(fā)展方式使保險(xiǎn)公司治理并未受到足夠的重視。與一般公司相比，，保險(xiǎn)公司的經(jīng)營(yíng)表現(xiàn)出許多特殊性，如保險(xiǎn)產(chǎn)品的專(zhuān)業(yè)性、保險(xiǎn)合同的長(zhǎng)期性、債權(quán)人高度分散、經(jīng)營(yíng)目標(biāo)雙重性，要求保險(xiǎn)公司治理不能單純套用一般公司治理模式，而是應(yīng)該結(jié)合國(guó)際慣例、中國(guó)國(guó)情和行業(yè)特點(diǎn)，構(gòu)建符合中國(guó)法律規(guī)定及相關(guān)監(jiān)管部門(mén)要求的治理機(jī)制。中國(guó)保監(jiān)會(huì)于2006年將公司治理納入保險(xiǎn)公司監(jiān)管體系，豐富了保險(xiǎn)公司監(jiān)管的內(nèi)容。 在國(guó)內(nèi)證券交易所上市的4家保險(xiǎn)公司分別是：中國(guó)人壽保險(xiǎn)股份有限公司、中國(guó)平安保險(xiǎn)（集團(tuán)）股份有限公司、中國(guó)太平洋保險(xiǎn)（集團(tuán)）股份有限公司、新華人壽保險(xiǎn)股份有限公司。自上市以來(lái)，保險(xiǎn)公司受到證監(jiān)會(huì)、保監(jiān)會(huì)、交易所等多方面的監(jiān)管，在公司治理方面取得了一定的成績(jī)，結(jié)構(gòu)上都滿(mǎn)足了相關(guān)規(guī)定，但是也不同程度的存在治理缺陷，形神分離的現(xiàn)象普遍。截至2013年12月31日，我國(guó)保險(xiǎn)業(yè)總資產(chǎn)達(dá)8.29萬(wàn)億元，上市保險(xiǎn)公司占據(jù)行業(yè)總資產(chǎn)半壁江山，市場(chǎng)份額高達(dá)68%，上市保險(xiǎn)公司的穩(wěn)定發(fā)展對(duì)我國(guó)保險(xiǎn)行業(yè)意義重大。尤其在我國(guó)保險(xiǎn)行業(yè)正處于積極尋求轉(zhuǎn)型的時(shí)期，迫切需要高效的治理機(jī)制作支撐，規(guī)范保險(xiǎn)公司經(jīng)營(yíng)。 本文包括六章內(nèi)容，第一章為引言，介紹了論文的研究背景與研究意義并從多角度對(duì)國(guó)內(nèi)外的研究進(jìn)行綜述。第二章闡述了公司治理的涵義及公司治理的一般理論，并在此基礎(chǔ)上分析了保險(xiǎn)公司治理的特殊性。第三章比較了國(guó)外兩種典型的公司治理模式。第四、五、六章從公司股權(quán)結(jié)構(gòu)、董事會(huì)、監(jiān)事會(huì)、高管薪酬激勵(lì)、治理監(jiān)管五個(gè)方面分析了上市保險(xiǎn)公司治理現(xiàn)狀，總結(jié)了存在的問(wèn)題及其成因，并相應(yīng)的提出了完善我國(guó)上市保險(xiǎn)公司治理的對(duì)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.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F259.27

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本文編號(hào)：2498098