【摘要】：近年來(lái),在全球范圍內(nèi)進(jìn)行公司治理的呼吁度越來(lái)越高,由此而來(lái),如何改善并提升公司治理水平就成為了大家關(guān)注的焦點(diǎn),而保險(xiǎn)活動(dòng)具有高的負(fù)債性,廣泛的社會(huì)性、持續(xù)性和專(zhuān)業(yè)性等特點(diǎn),因此對(duì)于保險(xiǎn)行業(yè)的公司治理便要求需要更加嚴(yán)格謹(jǐn)慎。因其在經(jīng)營(yíng)方面的特殊屬性,世界上大部分國(guó)家都把保險(xiǎn)業(yè)做為高度監(jiān)管的行業(yè),在這種情況下,保險(xiǎn)公司的公司治理就必定有其特殊性。現(xiàn)階段企業(yè)治理框架下,企業(yè)風(fēng)險(xiǎn)的偏好、企業(yè)行為以及企業(yè)的管理效率都會(huì)受到治理結(jié)構(gòu)的干擾,并最終體現(xiàn)在企業(yè)盈利能力上。保險(xiǎn)公司的產(chǎn)品性質(zhì)、經(jīng)營(yíng)目標(biāo)、監(jiān)督機(jī)制和資本結(jié)構(gòu)方面的特殊性,決定了保險(xiǎn)公司治理結(jié)構(gòu)對(duì)于企業(yè)盈利能力具有獨(dú)特的作用機(jī)理和影響程度。企業(yè)之所以進(jìn)行公司治理,主要是想公司能夠在日常的經(jīng)營(yíng)和決策中做出正確的選擇,為企業(yè)帶來(lái)更高的經(jīng)濟(jì)利益。本文從公司治理相關(guān)理論的基礎(chǔ)出發(fā),首先,研究了國(guó)內(nèi)外有關(guān)于公司治理和盈利能力關(guān)系方面的文獻(xiàn),并對(duì)研究文獻(xiàn)進(jìn)行評(píng)述。然后根據(jù)公司治理的四種相關(guān)理論基礎(chǔ),從股權(quán)結(jié)構(gòu)中的股權(quán)集中度和流通股比例、董事會(huì)方面、監(jiān)事會(huì)方面以及管理層激勵(lì)四個(gè)角度對(duì)公司治理結(jié)構(gòu)和盈利能力的相關(guān)性進(jìn)行分析。其次,以中國(guó)人壽保險(xiǎn)公司為例,介紹了中國(guó)人壽的發(fā)展情況和經(jīng)營(yíng)模式,概述了該公司的公司治理結(jié)構(gòu)對(duì)盈利能力影響的現(xiàn)狀,并對(duì)公司治理結(jié)構(gòu)影響盈利能力的原因進(jìn)行探究,論文的最后一個(gè)部分針對(duì)研究結(jié)論提出了適量?jī)?yōu)化公司治理結(jié)構(gòu)的實(shí)施方案。
[Abstract]:In recent years, the appeal of corporate governance in the global scope is getting higher and higher. Therefore, how to improve and improve the level of corporate governance has become the focus of attention, and insurance activities have high liability, extensive social, Continuity and professionalism are characteristic, so the corporate governance of the insurance industry needs to be more strict and cautious. The insurance industry is regarded as a highly regulated industry in most countries in the world because of its special property in management. In this case, the corporate governance of insurance companies must have its particularity. Under the current corporate governance framework, the risk preference, enterprise behavior and management efficiency of the enterprise will be disturbed by the governance structure, and finally reflected in the profitability of the enterprise. The particularity of insurance company's product nature, management target, supervision mechanism and capital structure determines the unique mechanism and influence degree of insurance company's governance structure to the enterprise's profitability. The main reason for the corporate governance is that the company can make the right choice in the daily operation and decision making, which will bring higher economic benefits to the enterprise. Based on the relevant theories of corporate governance, this paper first studies the literature on the relationship between corporate governance and profitability at home and abroad, and reviews the research literature. Then, according to the four relevant theories of corporate governance, from the aspects of ownership concentration, circulating share ratio, board of directors in the ownership structure, The relationship between corporate governance structure and profitability is analyzed from four perspectives: board of supervisors and management incentive. Secondly, taking China Life Insurance Company as an example, this paper introduces the development and management mode of China Life Insurance Company, and summarizes the current situation of the influence of the company's corporate governance structure on profitability. The last part of the paper puts forward the implementation plan of optimizing the corporate governance structure according to the conclusion of the research.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F842.3;F271;F840.4

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本文編號(hào)：2370994