【作者】 张杨；

【导师】 陶萍；

【作者基本信息】 哈尔滨工业大学 ， 工商管理硕士（专业学位）， 2021， 硕士

【摘要】 自2015年开始,保险公司股权纷争、销售误导、关联交易乱象、巨额违约赔偿等负面事件频繁爆出,保险公司的行业形象和保险公司企业价值均受到严重损害。而这一系列丑闻的背后,不仅仅是保险公司经营管理和风险控制的失误,更深层次的原因是公司治理的失效。因此,不仅中国银保监会将公司治理作为监管重点,在公司价值的提升方面,改善和优化保险公司的公司治理也是重要举措。PA保险30余年的高速发展和价值不断攀升的过程中,与其日益优化和改善的公司治理密不可分。因此分析PA保险公司治理的现状和问题,提出改进方案,帮助公司提升价值,促进公司持续稳定发展是一项十分有意义的课题。基于上述研究背景,本文主要通过从课题研究的意义和目的进行导入,借鉴国内外专家学者等对保险公司治理相关的理论和研究成果,从PA保险及其公司治理现状和历史演变入手,从保险公司治理特殊性出发,以提升公司价值为目的,针对PA保险面临着的防范和化解金融风险的行业背景以及自身的组织结构特征,在研究公司治理的过程中,从治理结构、治理机制、治理监督等三个方面阐述PA保险公司治理的现状,揭示出管理层内部人控制、公司治理机制重制度轻执行、信息披露含金量不足等公司治理风险,并对其产生原因进行剖析,之后在此基础上提出公司治理优化措施,最后提出实现优化措施的组织结构、公司文化、人力资源政策、科学技术等方面的保障建议。最终得出PA保险及全体员工应树立公司治理全过程的意识,进一步优化股东和股权结构,建立稳定和谐的股东关系,不断改进和完善授权管理制度以及各项合规管理措施,将公司治理的制衡作用与能力充分发挥出来。在实际开展公司治理的过程中,充分发挥现有治理结构、机制的灵活性,最终加强公司价值与公司治理的良性互动。更多还原

【Abstract】 Since 2015,negative events,such as,insurance company equity disputes,misleading sales,chaos deals in the area of related-parties and massive liquidated damages occurred many times.The industry image and the corporate value of insurance companies have been severely damaged.Behind the series of scandals,not only are the failures of insurance company management as well as risk control,but also the collapse of corporate governance.Accordingly,both the public and the CBIRC take corporate governance as the key objective of regulation.In terms of enhancing corporate value,the vital measures are the optimization.Speedy development and value promotion of PA for more than 30 years are inseparable from the increasingly optimized and improved corporate governance.Therefore,analyzing PA’s corporate governance,investigating its corporate governance issues,improvement controls will play a crucial role in the upgrading and enhancing of the corporate value.By reason of the above research introduction,this paper refers firstly to the significance and purpose of the subject,relevant theories and research correlated with insurance company governance by local experts,overseas scientists as well as scholars.Because of the special nature,aiming at improving the company value,in view of the industry background that PA faces,the prevention and resolution of financial risks,and its own organizational structure features.Combining these methods and having reviewed the current status,this essay describes PA’s corporate governance from three points of view: structure,governance mechanism,and governance supervision,and introduces corporate governance risks.Analyze its causes,and then propose to establish corporate governance concepts based on value enhancement,and other improving measures,in order to realize optimization.Certain guarantee measures contain suggestions on organizational structure,company culture,human resources policies,technical support,etc.In the end,it is concluded that PA and all employees should establish the awareness of the entire operation of corporate governance,further optimize the shareholder structure,set up balanced shareholder relations,constantly upgrade the authorization management system,and bring the corporate governance checks and balances into full play.In the corporate governance practice,we should make full use of the flexibility of the existing governance structure and mechanism,enhance application efficiency,and consolidate the interaction between enterprise value and corporate governance.更多还原