公司治理机制对我国保险业风险与绩效的影响——基于我国保险行业2011年截面数据  

The Relationship between Corporate Governance and Corporate Risk Management and Performance—Based on cross-section data of Chinese insurance companies in 2011

作　　者：夏喆[1] 靳龙[2] 

机构地区：[1]湖北经济学院会计学院,湖北武汉430205 [2]湖北大学商学院,湖北武汉430062

出　　处：《保险研究》2013年第3期16-23,共8页Insurance Studies

基　　金：国家社会科学基金青年基金项目(11CGL046)的资助

摘　　要：利用2011年66家中资性质的保险公司年报数据和治理信息,从样本总体和按业务类型分类两个层面研究保险公司的治理结构对其风险控制和绩效水平的影响。实证回归结果表明,第一大股东持股比例、独立董事比例的提高对保险公司的风险管理有显著的正面影响,而治理机制对于保险公司的绩效改善则没有明显的帮助,甚至在寿险公司层面上董事会专业机构数量以及监事会规模的扩大甚至会对其绩效存在负面的影响。建议我国保险公司在公司治理机制的建设中不仅要单纯达到形式上的合规,更要着力加强实际运行中相关机制的有效性。This 2011. By using management and the shareholding paper researched 66 Chinese insurance companies ＂annual reports and governance information in these data, it studied the relationship between corporate governance structure and corporate risk performance from the aspects of overall samples and business line classification. We found out that increase of the largest shareholder and the ratio of independent director in board of directors would exert a positive impact on insurance companies risk management, while the corporate governance didn＇ t make a noticeable contribution to performance improvement. What＇ s more, in the case of life insurance companies, the increase of the number of board committees and the size of the board of supervisors would have a negative effect. With this conclusion, we pointed out that Chinese insurance companies should make a great effort on effectiveness of corporate governance rather than compliance in form.

关 键 词：保险公司 公司治理 风险控制 绩效评价 

分 类 号：F840.32[经济管理—保险]