【摘要】：本文以我國(guó)2009~2014年54家保險(xiǎn)公司的動(dòng)態(tài)面板數(shù)據(jù)為依據(jù),利用系統(tǒng)GMM估計(jì)方法,分析保險(xiǎn)企業(yè)社會(huì)責(zé)任與財(cái)務(wù)績(jī)效之間的相互關(guān)系。研究結(jié)果表明:保險(xiǎn)企業(yè)履行社會(huì)責(zé)任和提高財(cái)務(wù)績(jī)效之間存在正相關(guān)關(guān)系,二者相互促進(jìn)、互相影響,但是壽險(xiǎn)公司和產(chǎn)險(xiǎn)公司存在明顯差異。產(chǎn)險(xiǎn)公司滯后一期的社會(huì)責(zé)任對(duì)當(dāng)期財(cái)務(wù)績(jī)效有顯著正向影響,滯后一期的財(cái)務(wù)績(jī)效對(duì)當(dāng)期社會(huì)責(zé)任有顯著正向影響;而壽險(xiǎn)公司社會(huì)責(zé)任與財(cái)務(wù)績(jī)效之間的正相關(guān)關(guān)系不存在滯后性。分析表明,這種差異是由壽險(xiǎn)和產(chǎn)險(xiǎn)行業(yè)銷售模式以及產(chǎn)品性質(zhì)的不同所致。建議保險(xiǎn)企業(yè)重視并積極履行社會(huì)責(zé)任,監(jiān)管部門規(guī)范保險(xiǎn)企業(yè)社會(huì)責(zé)任的信息披露。
[Abstract]:Based on the dynamic panel data of 54 insurance companies in China from 2009 to 2014, this paper analyzes the relationship between social responsibility and financial performance of insurance companies by using the method of systematic GMM estimation. The results show that there is a positive correlation between fulfilling social responsibility and improving financial performance of insurance companies, which promote and influence each other, but there are obvious differences between life insurance companies and property insurance companies. The social responsibility of the lag period of the property insurance company has a significant positive impact on the current financial performance, and the financial performance of the lag period has a significant positive impact on the current period of social responsibility; However, the positive correlation between social responsibility and financial performance of life insurance companies does not lag behind. The analysis shows that the difference is caused by the different sales patterns and the nature of the products in the life insurance and property insurance industries. It is suggested that insurance enterprises should attach importance to and actively fulfill their social responsibility, and the regulatory authorities should standardize the disclosure of social responsibility information of insurance companies.
【作者單位】： 中央財(cái)經(jīng)大學(xué)保險(xiǎn)學(xué)院/中國(guó)精算研究院;
【基金】：教育部人文社會(huì)科學(xué)重點(diǎn)研究基地重大項(xiàng)目(14JJD7980001)、教育部人文社會(huì)科學(xué)研究青年基金項(xiàng)目(15YJC790053) 北京市哲學(xué)社會(huì)科學(xué)重點(diǎn)項(xiàng)目(15ZDA47) 中央財(cái)經(jīng)大學(xué)“青年科研創(chuàng)新團(tuán)隊(duì)支持計(jì)劃”資助
【分類號(hào)】：F842.3;F840.4;F270

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