【作者】 李超；

【导师】 徐华；

【作者基本信息】 西南财经大学 ， 保险， 2013， 硕士

【摘要】 公司治理这个概念很早就已经出现,但是直到20世纪70年代才逐渐形成系统的理论,并在随后的短短几十年中迅速发展。近些年来我国保险行业发展迅猛,市场层面和公司层面都有了很大的改革。2004年公司治理理念的引入成为当年我国保险业最重要的一件事。此后大量关于保险公司治理的定位、治理结构以及治理模式选择的研究,为我国保险公司治理的实践提供了重要参考。但是,目前我国保险公司过多强调了股东至上主义,忽视了保险行业所具有的特殊性,从而使保单持有人的利益遭受损害。保单持有人是保险公司最大的资金提供者和重要的利益相关者,因此很有必要从保护他们的视角来思考如何完善我国保险公司治理的框架。与国外相比,我们没有完备的法律法规体系,没有发达成熟的资本市场,也没有充分竞争的保险市场,对保单持有人的保护程度明显不够。在这种情形下,保护他们最为直接有效的办法就是把其纳入到公司治理的范畴中来。如果保单持有人能在公司治理中拥有更多的话语权,那么保险业现有的诸多难题如销售误导、高保低赔等,相信也会迎刃而解。同时,鉴于利益相关者理论不断深化发展,我们必须加快步伐研究利益相关者理论在我国保险公司治理中的实现方式。不能再单纯强调股东至上主义,应该适时转向利益相关者理论,只有这样才能真正促进保险公司治理水平的提高,促使保险业更加注重社会价值,助推我国保险行业更好地发展。本文基于保单持有人利益保护的角度对我国保险公司治理问题进行了研究,共分为五章。第一章为导论,主要阐述了本文的研究背景和意义、研究内容和方法、创新点和不足之处。本文提出保护保单持有人利益的根本途径在于将其纳入保险公司治理的框架内,从而在经营管理过程中充分体现其权益。本文主要有三个创新点：一是基于保单持有人利益保护视角对保险公司治理进行研究；二是重新设计了现有独立董事制度框架,并倡导建立保险公司独立董事协会；三是提出在保险公司中引入保单持有人监事来直接维护保单持有人的权益。第二章是文献综述与相关理论简介。本章首先回顾了国内外公司治理领域的相关研究成果,包括公司治理的内涵、保险公司治理及保单持有人利益保护的相关研究。关于公司治理的内涵,学术界仍存在分歧,对传统的股东治理模式和如今已经被越来越多的学者认同的利益相关者治理模式争论不休,难分胜负。对于保险公司治理的研究,国外学者从对不同组织形式保险公司治理的比较分析,到深入研究不同因素对保险公司治理的内在影响,取得了丰硕的成果；而国内学者目前主要还是围绕保险公司治理的基本理论而展开,研究成果也基本停留在现状分析、模式选择和框架性的对策建议层面。随后又介绍了利益相关者理论的产生、发展等情况。本章的最后笔者对上述理论及文献进行了简要评述。第三章对保险公司治理的特殊性进行了较为全面的阐述,同时也从理论和现实需要说明了保单持有人参与保险公司治理的必要性。具体内容则主要是从保险公司的资本结构、经营目标、产品性质和公司经营四大特性入手,最后引出保险公司治理的特殊要求。随后又分别从一般债权人的理论视角和我国的现实情况分析了为什么需要保单持有人参与保险公司治理的过程中,并为下文的研究奠定了基础。第四章在探讨建立我国特有的保单持有人治理机制之前,有必要先基于保单持有人利益保护的视角分析现阶段我国保险公司治理中存在的问题。本章内容安排是,首先从理论基础、法律法规、治理文化三个角度阐述了保险公司保单持有人治理缺失的原因。随后分析了现有保单持有人利益代表——独立董事制度在实践中存在的诸多问题,表明其在维护保单持有人权益方面存在严重不足。第五章针对上一章分析的问题,有针对性地提出了对策建议。笔者大胆提出改变现有独立董事制度,完全排除大股东的影响,由中小股东投票选举独立董事,这样一来独立董事才能真正与大股东和管理层划清界限。独立董事薪酬数额则由中小股东和保单持有人共同决定,从而保险公司将考虑包括保单持有人在内的更多相关者的利益,而不是仅仅按照大股东的利益路线去发展。随后笔者提出引入保单持有人监事制度,这样既让保单持有人有了专门的利益代表参与保险公司治理,又可以为现在已经边缘化的监事会注入新的力量。总之,不断完善保险公司的治理机制,使各方利益相关者的利益都能在公司治理中得到体现,这样保险公司的经营才能更加健康有序,保险公司的发展才能得到社会公众的支持,保险公司的社会价值才会不断增加,保险业的未来才会更加美好。更多还原

【Abstract】 The concept of corporate governance emerged very early, but formed a theory until1970s. Corporate governance theory developed rapidly during following decades. The introduction of the concept of corporate governance is the most important thing of insurance industry in2004. Since then a great deal of research about the orientation of insurance company governance, governance structure and governance model for the corporate governance of Chinese insurance provide important reference.However, Chinese insurance companies emphasis too much on shareholders supremacists, ignoring the special nature of the insurance industry. So they make their very important stakeholders (policyholders) suffer the loss of interests. Compared with foreign countries, we do not have a complete legal system, developed and mature capital market, and the insurance market is not fully competitive, so the degree of protection of policyholders obvious is not enough. In this case, in order to protect them the most direct and effective way is to put them into the areas of corporate governance. If policyholders in corporate governance have more right to speak, then many problems of the insurance industry such as Sales misleading will be solved. At the same time, in view of stakeholder theory gradually boarding the stage of history, we must accelerate the pace of researching stakeholder theory to achieve the corporate governance of Chinese insurance.The paper is divided into five chapters, which is based on the protection of the interests of policyholders perspective on corporate governance of China’s insurance problem.In this paper, the first chapter is the introduction of this paper. It mainly talk about the research background, significance, research content, research methods and the main innovation. I think the core of the development and growth of the insurance company is to obtain the support of the broad masses. To achieve this goal, it is important to improve the governance of the insurance company, which make policyholders really participate in the corporate governance process.The second chapter is a literature review of relevant theory Introduction. This chapter firstly reviews the research in the field of domestic and international corporate governance, including corporate governance connotation, insurance corporate governance issues and the protection of the interests of policyholders. Subsequently the author introduce the stakeholder theory of the emergence, development and so on. The chapter concludes with the brief review of the above theory and literature.The third chapter comprehensively describes the particularity of insurance corporation governance and then explain the necessity of the insurance policyholders to participate in corporate governance from the theoretical and practical needs. It lay a foundation of the rest of the paper.Chapter four analyzes the problems of Chinese insurance corporation governance at this stage from the perspective of protecting policyholders. First part of this chapter discuss the reason of lacking of policyholders’ governance from the perspective of the laws and regulations, governance cultural. The rest of this chapter analyse the existing problems of the representatives of the policyholders.Chapter five puts forward some suggestions according to the problems above. The authors suggest various ways to change the existing system of independent directors. Then the author proposes the introduction of policyholders Supervisors who is on behalf of the policyholders to participate in corporate governance.In a word, perfecting the insurance company governance mechanism can make the interests of the stakeholders can be reflected in the corporate governance. Only in this way the operation of insurance company can be more healthy and orderly, the development of the insurance company to get the public support, the social value of insurance company will continue to increase, the insurance industry’s future will be brighter.更多还原