保险公司治理特殊性分析——三家上市保险公司的案例研究被引量：13

Analysis of the Governance Particularity of Insurance Companies: A Case Study of Three Listed Insurance Companies

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摘要保险公司治理不同于一般上市公司治理,不是公司治理理论在保险业的简单应用,而是治理理论与保险行业特殊性的有机结合。本文基于三家A股上市保险公司案例,以保险公司经营的特殊性为逻辑起点,深入剖析了保险公司各治理要素的特殊性,建立了涵盖治理目标、治理原则、治理结构与机制、治理风险、治理评价和治理监管等要素的保险公司治理特殊性分析逻辑框架,提出保险公司治理的首要目标是解决股东和债权人之间的委托代理问题,而非经典的股东管理者以及大小股东间的委托代理问题。 Unlike general corporate governance, insurers＇ governance is not a simple application of general corporate governance theory in the insurance industry, but a organic combination with the particularity of the insurance industry. This paper started from the special nature of insurer＇s operation, and analyzed in depth the various elements of governance mechanism, covering gov- ernance objectives, governance codes and mechanism, governance risks, evaluation, and governance supervision. This study proposes that the prime objective of the governance of insurance companies is to settle the principal-agent problem between shareholders and creditors rather than shareholder governors.

作者张扬郝臣李慧聪褚玉萍

机构地区南开大学公司治理研究中心南开大学商学院财务管理系

出处《管理案例研究与评论》 2012年第4期265-276,共12页 Journal of Management Case Studies

基金 2010年国家社会科学基金重大课题"完善国有控股金融机构公司治理研究"(10ZD&035) 2011年国家社会科学基金项目"保险公司治理的合规性与有效性及其对绩效影响的实证研究"(11CGL045) 2010年教育部人文社科青年基金项目"股权集中型公司治理的市场效应与溢价研究"(10YJC630070)

关键词保险公司公司治理治理特殊性案例分析 insurance company corporate governance governance particularity case study

分类号 F276 [经济管理—企业管理]

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