我國保險公司獨立董事制度的現(xiàn)狀及改進建議
發(fā)布時間：2018-09-13 12:38
【摘要】：研究保險公司獨立董事制度是基于當前我國保險公司獨立董事現(xiàn)狀的現(xiàn)實需要,也是規(guī)范保險公司治理結(jié)構(gòu)的行業(yè)內(nèi)部要求,同時還是國內(nèi)公司治理體系及國際市場的外部環(huán)境要求。 從現(xiàn)實角度來看。我國保險業(yè)正式引入獨立董事制度是在2007年,經(jīng)過5年時間的發(fā)展,我國保險公司獨立董事制度取得了一定的進展,也存在諸如部分保險公司建立獨立董事制度的積極性不高、部分獨立董事履職比較懈怠、保險公司獨立董事獨立性弱化等問題。 從行業(yè)內(nèi)部來看。董事會是公司治理結(jié)構(gòu)的核心部分,某種程度上決定了保險公司治理的效果和作用。我國保險公司普遍采用“二元制”公司治理結(jié)構(gòu)模式,獨立董事制度是一種內(nèi)嵌于保險公司董事會的制度安排,獨立董事能倚靠其獨立性、客觀性及有效履職發(fā)揮對董事會的監(jiān)督作用和促進董事會決策科學化、民主化,與監(jiān)事會的職能形成互補,起到規(guī)范完善保險公司治理結(jié)構(gòu)的作用。 從外部環(huán)境來看。保險公司作為金融機構(gòu)的一部分,具有資金融通、社會管理等職能,穩(wěn)健安全的經(jīng)營對于市場經(jīng)濟體系乃至社會穩(wěn)定來說都具有一定的重要性。國內(nèi)外一些經(jīng)營管理的實踐經(jīng)驗表明：公司治理最終決定企業(yè)競爭的勝敗。獨立董事制度作為公司治理體系的一部分,對我國保險公司在開放的國內(nèi)保險市場乃至國際市場環(huán)境中保持競爭力也有一定的重要性。 本文從獨立董事制度管理機制的角度,構(gòu)建我國保險公司獨立董事的現(xiàn)狀評價體系,根據(jù)評價體系進一步分析當前我國保險公司獨立董事的現(xiàn)狀,最終提出改進我國保險公司獨立董事制度的政策建議。全文共分為六個部分： 前言部分是對研究的一個概述。首先明確了本研究的目的,進而根據(jù)研究目的限定了本文研究內(nèi)容的范圍,對部分內(nèi)容的研究方法進行了簡要說明,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。 第一章是對獨立董事及獨立董事制度的理論闡述。第一節(jié)概述了獨立董事的起源,根據(jù)我國證監(jiān)會的規(guī)定和相關(guān)理論界定了獨立董事的內(nèi)涵,闡述了獨立董事在公司治理體系中的作用；第二節(jié)從制度經(jīng)濟學的角度分析了獨立董事制度的內(nèi)涵,并且簡述了獨立董事制度管理機制中的運行機制、激勵機制、約束機制。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)。 第二章梳理了我國保險公司獨立董事制度的建立和演進過程。第一節(jié)從解決“內(nèi)部人控制”問題和加強公司治理結(jié)構(gòu)內(nèi)部制衡兩個方面闡述了我國建立保險公司獨立董事制度的原因；第二節(jié)首先界定了關(guān)于廣義的中國保險公司獨立董事制度的范圍,然后分別闡述了其中兩大部分的建立過程；第三節(jié)是將廣義范圍的制度作為一個整體,運用制度分析方法,分別分析了管理機制中各部分的演進路徑。第二章是整篇論文的制度背景,理清了我國保險公司獨立董事制度的演進路徑,是提出政策建議的現(xiàn)實依據(jù)之一。 第三章論述了我國保險公司獨立董事現(xiàn)狀評價體系。第一節(jié)根據(jù)歷史文獻中所涉及的機制進行分類,簡要評述了國內(nèi)外研究獨立董事作用的文獻；第二節(jié)論述了構(gòu)建我國保險公司獨立董事現(xiàn)狀評價體系的出發(fā)點,包括構(gòu)建目的和構(gòu)建原則；第三節(jié)闡述了現(xiàn)狀評價體系的框架,首先結(jié)合獨立董事內(nèi)涵及獨立董事制度管理機制設(shè)立了六個一級指標,然后根據(jù)理論基礎(chǔ)、制度背景和公認的研究成果分別設(shè)立了十六個二級指標及其評價標準；第四節(jié)首先闡述了現(xiàn)狀評價體系的特點,也就是選擇計算方法需要特別注意的問題,進而闡述了層次分析法的優(yōu)點和選擇層次分析法的原因,最后簡要說明了層次分析法的步驟并據(jù)此得出了評價體系評分的一系列計算公式。 第四章分析了我國保險公司獨立董事的現(xiàn)狀。第一節(jié)評述了分析我國保險公司獨立董事現(xiàn)狀的文獻；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)搜集資料進行評分后,分別從統(tǒng)計單位和評價指標的角度分析現(xiàn)狀,總結(jié)出現(xiàn)狀的概覽、具體特征；第三節(jié)則是從一級指標的角度概括總結(jié)了當前的現(xiàn)狀。 第五章主要提出了改進我國保險公司獨立董事制度的建議。第一節(jié)評述了關(guān)于改進我國保險公司獨立董事制度的文獻；第二節(jié)回顧了改進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)實依據(jù)提出了改進我國保險公司獨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.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F842.3
本文編號：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.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F842.3
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