【作者】 刘泉；

【导师】 李学尧；

【作者基本信息】 上海交通大学 ， 法理学（专业学位）， 2022， 硕士

【摘要】 通说认为,包括独立董事制度在内的健全公司治理机制是金融业防范化解重大风险、实现长期稳健发展的重要制度保障。现有学术研究多聚焦于上市公司对独立董事制度展开研究,但对从行业性组织治理的角度,专门对银行保险机构的专题研究阙如。在实践中,就独立董事制度对于保险业风险防范和消解效果,也存在较多的争议,很有必要通过实证研究的方法予以检验。本文通过对公司治理理论、委托代理理论和利益相关者理论等研究脉络的梳理,对保险机构公司治理和独立董事制度的相关研究文献展开了较为全面的综述,进而概括出了独立董事制度中,可能会影响保险机构公司治理效率的相关影响因素。本文通过银保监会以及银行保险机构公布的相关数据,对保险机构独立董事制度与其公司治理效率的关系进行检验。从独立性、客观性等六个方面出发,向下细分十六项具体影响因素,并对每项因素的影响程度进行了分析,进而提出独立董事可能影响公司治理效率的相关假设。本文选取了2019年保险机构公司治理监管评分涉及的50家保险机构作为样本,建立了多元回归模型,对相关假设进行了检验。本文通过理论分析与实证研究发现,保险机构独立董事占董事会比例、教育背景、专业背景、年龄、薪酬、兼职数量对公司治理效率的高低存在影响。总体上,独立董事制度对保险机构公司治理效率具有积极意义,在《公司法》修订中,应当将利益相关者理念纳入公司治理法律制度,通过继续完善董事的信义义务,扩大信义义务的范围的方式,强化独立董事制度在公司治理中的作用。更多还原

【Abstract】 Generally speaking,a sound corporate governance mechanism,including the independent director system,is an important institutional guarantee for the financial industry to prevent and resolve major risks and achieve long-term and steady development.The existing academic research focuses on the independent director system of listed companies,but the special research on banking and insurance institutions from the perspective of industry organization governance is missing.In practice,there are also many controversies about the effect of the independent director system on risk prevention and elimination in the insurance industry,and it is necessary to test it through empirical research.Based on the research context of corporate governance theory,principal-agent theory and stakeholder theory,this paper provides a comprehensive review of the relevant research literature on corporate governance and independent director system of insurance institutions,and then summarizes the relevant influencing factors that may affect the corporate governance efficiency of insurance institutions in the independent director system.This paper examines the relationship between the independent director system of insurance institutions and their corporate governance efficiency through the relevant data released by the Banking and Insurance Regulatory Commission and banking and insurance institutions.Starting from six aspects,such as independence and objectivity,sixteen specific influencing factors are subdivided downwards,and the degree of influence of each factor is analyzed,and then the relevant assumptions that independent directors may affect the efficiency of corporate governance are proposed.In this paper,50 insurance institutions involved in the corporate governance regulatory score of insurance institutions in 2019 are selected as samples,and a multi-regression model is established to test the index system of the independent director system of insurance institutions.Through theoretical analysis and empirical research,this paper finds that the proportion of independent directors in the board of directors of insurance institutions,educational background,professional background,age,salary,and number of part-time jobs have an impact on the efficiency of corporate governance.In general,the independent director system has a positive significance for the efficiency of corporate governance of insurance institutions,and in the revision of the Company Law,the interests of stakeholders should be incorporated into the legal system of corporate governance,and the role of the independent director system in corporate governance should be strengthened by continuing to improve the fiduciary obligations of directors and expanding the scope of fiduciary obligations.更多还原