我國(guó)保險(xiǎn)公司獨(dú)立董事制度的現(xiàn)狀及改進(jìn)建議
發(fā)布時(shí)間：2018-09-13 12:38
【摘要】：研究保險(xiǎn)公司獨(dú)立董事制度是基于當(dāng)前我國(guó)保險(xiǎn)公司獨(dú)立董事現(xiàn)狀的現(xiàn)實(shí)需要,也是規(guī)范保險(xiǎn)公司治理結(jié)構(gòu)的行業(yè)內(nèi)部要求,同時(shí)還是國(guó)內(nèi)公司治理體系及國(guó)際市場(chǎng)的外部環(huán)境要求。 從現(xiàn)實(shí)角度來(lái)看。我國(guó)保險(xiǎn)業(yè)正式引入獨(dú)立董事制度是在2007年,經(jīng)過(guò)5年時(shí)間的發(fā)展,我國(guó)保險(xiǎn)公司獨(dú)立董事制度取得了一定的進(jìn)展,也存在諸如部分保險(xiǎn)公司建立獨(dú)立董事制度的積極性不高、部分獨(dú)立董事履職比較懈怠、保險(xiǎn)公司獨(dú)立董事獨(dú)立性弱化等問(wèn)題。 從行業(yè)內(nèi)部來(lái)看。董事會(huì)是公司治理結(jié)構(gòu)的核心部分,某種程度上決定了保險(xiǎn)公司治理的效果和作用。我國(guó)保險(xiǎn)公司普遍采用“二元制”公司治理結(jié)構(gòu)模式,獨(dú)立董事制度是一種內(nèi)嵌于保險(xiǎn)公司董事會(huì)的制度安排,獨(dú)立董事能倚靠其獨(dú)立性、客觀性及有效履職發(fā)揮對(duì)董事會(huì)的監(jiān)督作用和促進(jìn)董事會(huì)決策科學(xué)化、民主化,與監(jiān)事會(huì)的職能形成互補(bǔ),起到規(guī)范完善保險(xiǎn)公司治理結(jié)構(gòu)的作用。 從外部環(huán)境來(lái)看。保險(xiǎn)公司作為金融機(jī)構(gòu)的一部分,具有資金融通、社會(huì)管理等職能,穩(wěn)健安全的經(jīng)營(yíng)對(duì)于市場(chǎng)經(jīng)濟(jì)體系乃至社會(huì)穩(wěn)定來(lái)說(shuō)都具有一定的重要性。國(guó)內(nèi)外一些經(jīng)營(yíng)管理的實(shí)踐經(jīng)驗(yàn)表明：公司治理最終決定企業(yè)競(jìng)爭(zhēng)的勝敗。獨(dú)立董事制度作為公司治理體系的一部分,對(duì)我國(guó)保險(xiǎn)公司在開(kāi)放的國(guó)內(nèi)保險(xiǎn)市場(chǎng)乃至國(guó)際市場(chǎng)環(huán)境中保持競(jìng)爭(zhēng)力也有一定的重要性。 本文從獨(dú)立董事制度管理機(jī)制的角度,構(gòu)建我國(guó)保險(xiǎn)公司獨(dú)立董事的現(xiàn)狀評(píng)價(jià)體系,根據(jù)評(píng)價(jià)體系進(jìn)一步分析當(dāng)前我國(guó)保險(xiǎn)公司獨(dú)立董事的現(xiàn)狀,最終提出改進(jìn)我國(guó)保險(xiǎn)公司獨(dú)立董事制度的政策建議。全文共分為六個(gè)部分： 前言部分是對(duì)研究的一個(gè)概述。首先明確了本研究的目的,進(jìn)而根據(jù)研究目的限定了本文研究?jī)?nèi)容的范圍,對(duì)部分內(nèi)容的研究方法進(jìn)行了簡(jiǎn)要說(shuō)明,綜合前述內(nèi)容理清了研究的邏輯框架,最后闡述了本研究的創(chuàng)新和意義。 第一章是對(duì)獨(dú)立董事及獨(dú)立董事制度的理論闡述。第一節(jié)概述了獨(dú)立董事的起源,根據(jù)我國(guó)證監(jiān)會(huì)的規(guī)定和相關(guān)理論界定了獨(dú)立董事的內(nèi)涵,闡述了獨(dú)立董事在公司治理體系中的作用；第二節(jié)從制度經(jīng)濟(jì)學(xué)的角度分析了獨(dú)立董事制度的內(nèi)涵,并且簡(jiǎn)述了獨(dú)立董事制度管理機(jī)制中的運(yùn)行機(jī)制、激勵(lì)機(jī)制、約束機(jī)制。第一章的內(nèi)容是整篇論文的理論基礎(chǔ),為本文后續(xù)的研究奠定了基礎(chǔ)。 第二章梳理了我國(guó)保險(xiǎn)公司獨(dú)立董事制度的建立和演進(jìn)過(guò)程。第一節(jié)從解決“內(nèi)部人控制”問(wèn)題和加強(qiáng)公司治理結(jié)構(gòu)內(nèi)部制衡兩個(gè)方面闡述了我國(guó)建立保險(xiǎn)公司獨(dú)立董事制度的原因；第二節(jié)首先界定了關(guān)于廣義的中國(guó)保險(xiǎn)公司獨(dú)立董事制度的范圍,然后分別闡述了其中兩大部分的建立過(guò)程；第三節(jié)是將廣義范圍的制度作為一個(gè)整體,運(yùn)用制度分析方法,分別分析了管理機(jī)制中各部分的演進(jìn)路徑。第二章是整篇論文的制度背景,理清了我國(guó)保險(xiǎn)公司獨(dú)立董事制度的演進(jìn)路徑,是提出政策建議的現(xiàn)實(shí)依據(jù)之一。 第三章論述了我國(guó)保險(xiǎn)公司獨(dú)立董事現(xiàn)狀評(píng)價(jià)體系。第一節(jié)根據(jù)歷史文獻(xiàn)中所涉及的機(jī)制進(jìn)行分類,簡(jiǎn)要評(píng)述了國(guó)內(nèi)外研究獨(dú)立董事作用的文獻(xiàn)；第二節(jié)論述了構(gòu)建我國(guó)保險(xiǎn)公司獨(dú)立董事現(xiàn)狀評(píng)價(jià)體系的出發(fā)點(diǎn),包括構(gòu)建目的和構(gòu)建原則；第三節(jié)闡述了現(xiàn)狀評(píng)價(jià)體系的框架,首先結(jié)合獨(dú)立董事內(nèi)涵及獨(dú)立董事制度管理機(jī)制設(shè)立了六個(gè)一級(jí)指標(biāo),然后根據(jù)理論基礎(chǔ)、制度背景和公認(rèn)的研究成果分別設(shè)立了十六個(gè)二級(jí)指標(biāo)及其評(píng)價(jià)標(biāo)準(zhǔn)；第四節(jié)首先闡述了現(xiàn)狀評(píng)價(jià)體系的特點(diǎn),也就是選擇計(jì)算方法需要特別注意的問(wèn)題,進(jìn)而闡述了層次分析法的優(yōu)點(diǎn)和選擇層次分析法的原因,最后簡(jiǎn)要說(shuō)明了層次分析法的步驟并據(jù)此得出了評(píng)價(jià)體系評(píng)分的一系列計(jì)算公式。 第四章分析了我國(guó)保險(xiǎn)公司獨(dú)立董事的現(xiàn)狀。第一節(jié)評(píng)述了分析我國(guó)保險(xiǎn)公司獨(dú)立董事現(xiàn)狀的文獻(xiàn)；第二節(jié)首先闡述了樣本選取的范圍、方法,在此基礎(chǔ)上理清了分析現(xiàn)狀的思路,根據(jù)搜集資料進(jìn)行評(píng)分后,分別從統(tǒng)計(jì)單位和評(píng)價(jià)指標(biāo)的角度分析現(xiàn)狀,總結(jié)出現(xiàn)狀的概覽、具體特征；第三節(jié)則是從一級(jí)指標(biāo)的角度概括總結(jié)了當(dāng)前的現(xiàn)狀。 第五章主要提出了改進(jìn)我國(guó)保險(xiǎn)公司獨(dú)立董事制度的建議。第一節(jié)評(píng)述了關(guān)于改進(jìn)我國(guó)保險(xiǎn)公司獨(dú)立董事制度的文獻(xiàn)；第二節(jié)回顧了改進(jìn)制度的一些基本原則；第三節(jié)則是在基本原則的前提下,綜合理論依據(jù)和現(xiàn)實(shí)依據(jù)提出了改進(jìn)我國(guó)保險(xiǎn)公司獨(dú)立董事制度的政策建議。
[Abstract]:The study of the independent director system of insurance companies is based on the actual needs of the current situation of independent directors of insurance companies in China, is also the internal requirements of the industry to standardize the governance structure of insurance companies, and is also the requirements of the domestic corporate governance system and the external environment of the international market.
From a realistic point of view, China's insurance industry formally introduced the independent director system in 2007, after five years of development, China's insurance company independent director system has made certain progress, there are also such as some insurance companies to establish an independent director system is not enthusiastic, part of the independent director performance is relatively slack, the insurance company is independent. The director's independence is weakening.
Inside the industry, the board of directors is the core part of the corporate governance structure, and to some extent determines the effectiveness and role of insurance company governance. Standing, objectivity and effective performance of the board of directors to play the role of supervision and promote the scientific and democratic decision-making of the board of directors, and the functions of the board of supervisors complement each other, play a role in standardizing and improving the governance structure of insurance companies.
As a part of financial institutions, insurance companies have the functions of financing, social management and so on. Steady and safe operation is of great importance to the market economic system and even social stability. Independent director system, as a part of corporate governance system, is also important for Chinese insurance companies to maintain competitiveness in the open domestic insurance market and even in the international market environment.
From the perspective of the management mechanism of the independent director system, this paper constructs an evaluation system of the status quo of independent directors in China's insurance companies, further analyzes the status quo of independent directors in China's insurance companies according to the evaluation system, and finally puts forward policy recommendations to improve the system of independent directors in China's insurance companies.
The preface is an overview of the research. Firstly, the purpose of this study is clarified. Then, according to the purpose of this study, the scope of this study is defined. The research methods of some of the contents are briefly explained. The logical framework of the study is clarified by integrating the above contents. Finally, the innovation and significance of this study are expounded.
The first chapter is a theoretical exposition of the independent director and the independent director system. The first section outlines the origin of the independent director system, defines the connotation of the independent director according to the provisions of the China Securities Regulatory Commission and related theories, and expounds the role of the independent director in the corporate governance system. The second section analyzes the independent director system from the perspective of institutional economics. The first chapter is the theoretical basis of the whole paper, which lays the foundation for the follow-up study of this paper.
Chapter two reviews the establishment and evolution of the independent director system of China's insurance companies. Section one explains the reasons for the establishment of the independent director system of China's insurance companies from two aspects: solving the problem of "insider control" and strengthening the internal checks and balances of corporate governance structure. Section two first defines the broad sense of the independent director system of China's insurance companies. The third section takes the system of broad scope as a whole and analyzes the evolution path of each part of the management mechanism by using the method of institutional analysis. The second chapter is the institutional background of the whole paper, clarifying the independent director system of insurance companies in China. The evolution path of degree is one of the realistic bases for putting forward policy recommendations.
Chapter three discusses the present situation evaluation system of independent directors of insurance companies in China. Section one classifies the mechanisms involved in the historical literature and briefly reviews the literature on the role of independent directors at home and abroad. Section two discusses the starting point of constructing the present situation evaluation system of independent directors of insurance companies in China, including the purpose and structure of the system. The third section elaborates the framework of the current situation evaluation system. Firstly, six first-level indicators are set up according to the connotation of independent directors and the management mechanism of the independent directors system. Then, according to the theoretical basis, the system background and the recognized research results, sixteen second-level indicators and their evaluation criteria are set up respectively. The characteristics of the evaluation system, that is, the problems needing special attention in choosing the calculation method, and then expounds the advantages of the analytic hierarchy process and the reasons for choosing the analytic hierarchy process. Finally, the steps of the analytic hierarchy process are briefly explained and a series of calculation formulas for the evaluation system score are obtained.
The fourth chapter analyzes the status quo of independent directors in China's insurance companies. The first section reviews the literature on the status quo of independent directors in China's insurance companies; the second section first describes the scope of sample selection, methods, and on this basis, clarifies the analysis of the status quo, according to the collection of data for grading, respectively from the statistical units and evaluation indicators. The third section summarizes the current situation from the point of view of the first-level indicators.
The fifth chapter mainly puts forward some suggestions to improve the independent director system of insurance companies in China. The first section reviews the literature on improving the independent director system of insurance companies in China; the second section reviews some basic principles of improving the system; the third section puts forward improvement on the premise of basic principles, comprehensive theoretical basis and practical basis. The policy recommendations of independent director system in China's insurance companies.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F842.3
本文編號(hào)：2241198
[Abstract]:The study of the independent director system of insurance companies is based on the actual needs of the current situation of independent directors of insurance companies in China, is also the internal requirements of the industry to standardize the governance structure of insurance companies, and is also the requirements of the domestic corporate governance system and the external environment of the international market.
From a realistic point of view, China's insurance industry formally introduced the independent director system in 2007, after five years of development, China's insurance company independent director system has made certain progress, there are also such as some insurance companies to establish an independent director system is not enthusiastic, part of the independent director performance is relatively slack, the insurance company is independent. The director's independence is weakening.
Inside the industry, the board of directors is the core part of the corporate governance structure, and to some extent determines the effectiveness and role of insurance company governance. Standing, objectivity and effective performance of the board of directors to play the role of supervision and promote the scientific and democratic decision-making of the board of directors, and the functions of the board of supervisors complement each other, play a role in standardizing and improving the governance structure of insurance companies.
As a part of financial institutions, insurance companies have the functions of financing, social management and so on. Steady and safe operation is of great importance to the market economic system and even social stability. Independent director system, as a part of corporate governance system, is also important for Chinese insurance companies to maintain competitiveness in the open domestic insurance market and even in the international market environment.
From the perspective of the management mechanism of the independent director system, this paper constructs an evaluation system of the status quo of independent directors in China's insurance companies, further analyzes the status quo of independent directors in China's insurance companies according to the evaluation system, and finally puts forward policy recommendations to improve the system of independent directors in China's insurance companies.
The preface is an overview of the research. Firstly, the purpose of this study is clarified. Then, according to the purpose of this study, the scope of this study is defined. The research methods of some of the contents are briefly explained. The logical framework of the study is clarified by integrating the above contents. Finally, the innovation and significance of this study are expounded.
The first chapter is a theoretical exposition of the independent director and the independent director system. The first section outlines the origin of the independent director system, defines the connotation of the independent director according to the provisions of the China Securities Regulatory Commission and related theories, and expounds the role of the independent director in the corporate governance system. The second section analyzes the independent director system from the perspective of institutional economics. The first chapter is the theoretical basis of the whole paper, which lays the foundation for the follow-up study of this paper.
Chapter two reviews the establishment and evolution of the independent director system of China's insurance companies. Section one explains the reasons for the establishment of the independent director system of China's insurance companies from two aspects: solving the problem of "insider control" and strengthening the internal checks and balances of corporate governance structure. Section two first defines the broad sense of the independent director system of China's insurance companies. The third section takes the system of broad scope as a whole and analyzes the evolution path of each part of the management mechanism by using the method of institutional analysis. The second chapter is the institutional background of the whole paper, clarifying the independent director system of insurance companies in China. The evolution path of degree is one of the realistic bases for putting forward policy recommendations.
Chapter three discusses the present situation evaluation system of independent directors of insurance companies in China. Section one classifies the mechanisms involved in the historical literature and briefly reviews the literature on the role of independent directors at home and abroad. Section two discusses the starting point of constructing the present situation evaluation system of independent directors of insurance companies in China, including the purpose and structure of the system. The third section elaborates the framework of the current situation evaluation system. Firstly, six first-level indicators are set up according to the connotation of independent directors and the management mechanism of the independent directors system. Then, according to the theoretical basis, the system background and the recognized research results, sixteen second-level indicators and their evaluation criteria are set up respectively. The characteristics of the evaluation system, that is, the problems needing special attention in choosing the calculation method, and then expounds the advantages of the analytic hierarchy process and the reasons for choosing the analytic hierarchy process. Finally, the steps of the analytic hierarchy process are briefly explained and a series of calculation formulas for the evaluation system score are obtained.
The fourth chapter analyzes the status quo of independent directors in China's insurance companies. The first section reviews the literature on the status quo of independent directors in China's insurance companies; the second section first describes the scope of sample selection, methods, and on this basis, clarifies the analysis of the status quo, according to the collection of data for grading, respectively from the statistical units and evaluation indicators. The third section summarizes the current situation from the point of view of the first-level indicators.
The fifth chapter mainly puts forward some suggestions to improve the independent director system of insurance companies in China. The first section reviews the literature on improving the independent director system of insurance companies in China; the second section reviews some basic principles of improving the system; the third section puts forward improvement on the premise of basic principles, comprehensive theoretical basis and practical basis. The policy recommendations of independent director system in China's insurance companies.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F842.3
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