本文選題：保險(xiǎn)公司 + 社會(huì)責(zé)任　； 參考：《電子科技大學(xué)》2014年碩士論文

【摘要】：近幾年來(lái),隨著中國(guó)經(jīng)濟(jì)的快速發(fā)展,社會(huì)各級(jí)企業(yè)不斷壯大和發(fā)展,其影響力也逐漸擴(kuò)大,日益在國(guó)民經(jīng)濟(jì)發(fā)展中扮演重要角色。而今的企業(yè)已經(jīng)認(rèn)識(shí)到,單一的以利潤(rùn)最大化為目標(biāo)的經(jīng)營(yíng)模式會(huì)給企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展造成許多隱性障礙,企業(yè)在制定未來(lái)經(jīng)營(yíng)戰(zhàn)略決策時(shí)應(yīng)充分考慮增進(jìn)利益相關(guān)者的福利。由此,企業(yè)履行社會(huì)責(zé)任對(duì)公司財(cái)務(wù)績(jī)效產(chǎn)生的影響也成為企業(yè)家和學(xué)者關(guān)心的問題。但經(jīng)過國(guó)內(nèi)外學(xué)者們的研究,尚未對(duì)兩者關(guān)系有明確的定論。相比其他類型的企業(yè),保險(xiǎn)公司經(jīng)營(yíng)的是“風(fēng)險(xiǎn)”這種無(wú)形產(chǎn)品,通過將風(fēng)險(xiǎn)集中再將風(fēng)險(xiǎn)分散的機(jī)制服務(wù)社會(huì)。在災(zāi)難降臨時(shí),給予客戶經(jīng)濟(jì)上的補(bǔ)償從而減輕造成的創(chuàng)傷,起到維護(hù)社會(huì)穩(wěn)定的作用。同時(shí),作為國(guó)家醫(yī)療保險(xiǎn)、養(yǎng)老保險(xiǎn)的重要補(bǔ)充,其地位和功能決定了要承擔(dān)比一般企業(yè)更多的社會(huì)責(zé)任。但我國(guó)保險(xiǎn)行業(yè)的社會(huì)責(zé)任起步較晚,信息披露還不完善,保險(xiǎn)公司自覺履行社會(huì)責(zé)任的意愿并不強(qiáng)烈。這使得研究其社會(huì)責(zé)任和財(cái)務(wù)績(jī)效的關(guān)系有著更加重要的意義。本文基于利益相關(guān)者理論構(gòu)建了符合我國(guó)保險(xiǎn)行業(yè)的社會(huì)責(zé)任評(píng)價(jià)體系和財(cái)務(wù)績(jī)效指標(biāo)體系,分別從股東、員工、客戶、政府和社會(huì)五個(gè)方面,確定11個(gè)指標(biāo)衡量社會(huì)責(zé)任,同時(shí)從盈利能力、資產(chǎn)管理能力、持續(xù)發(fā)展能力方面衡量公司的財(cái)務(wù)績(jī)效�；谒x指標(biāo),詳細(xì)分析了2010-2012年我國(guó)保險(xiǎn)行業(yè)履行社會(huì)責(zé)任的整體狀況,以及不同類型的財(cái)產(chǎn)險(xiǎn)和壽險(xiǎn)公司社會(huì)責(zé)任履行的情況對(duì)比。運(yùn)用因子分析法確定權(quán)重,對(duì)行業(yè)內(nèi)公司3年的社會(huì)責(zé)任綜合表現(xiàn)進(jìn)行了加權(quán)評(píng)分(詳見附錄)。最后,基于單一指標(biāo)因素、主成分因子、CSR綜合指數(shù)對(duì)財(cái)務(wù)績(jī)效進(jìn)行了實(shí)證分析,并輔以單案例分析得出了保險(xiǎn)公司履行社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效有積極影響的結(jié)論。根據(jù)統(tǒng)計(jì)分析和回歸分析的結(jié)果,對(duì)目前我國(guó)保險(xiǎn)行業(yè)履行社會(huì)責(zé)任存在的問題與不足提出了建議,鼓勵(lì)從內(nèi)部約束和外部監(jiān)管的兩方面引導(dǎo),促使保險(xiǎn)行業(yè)能切實(shí)發(fā)揮社會(huì)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(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F840.4;F842.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 孫大俊,張永珠;保險(xiǎn)“理賠難”的原因及解決對(duì)策[J];金融理論與實(shí)踐;2005年11期

2 王懷明;宋濤;;我國(guó)上市公司社會(huì)責(zé)任與企業(yè)績(jī)效的實(shí)證研究——來(lái)自上證180指數(shù)的經(jīng)驗(yàn)證據(jù)[J];南京師大學(xué)報(bào)(社會(huì)科學(xué)版);2007年02期

3 喬治·恩德勒;;發(fā)展倫理學(xué)的中國(guó)經(jīng)驗(yàn)教訓(xùn)——企業(yè)責(zé)任和可持續(xù)性[J];上海師范大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2012年01期

，

本文編號(hào)：1840787