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论文编号：	11870
作者编号：	2120182964
上传时间：	2020/6/23 10:40:27
中文题目：	我国保险公司独立董事作用实证研究
英文题目：	Empirical Research on the Role of Independent Directors of Insurance Companies in China
指导老师：	郝臣
中文关键字：	保险公司； 独立董事； 内部治理； 保险公司治理
英文关键字：	insurance company; independent director; internal governance; related party transactions
中文摘要：	经过二十多年的发展， 我国保险行业的发展不断加强， 逐渐成为我国市场经 济的重要组成部分， 随着保险行业的发展， 保险公司内外部治理也逐渐加强， 但 是保险公司在发展过程中也出现一些问题。 包括投保人利益保护，保险公司营业 亏损，管理交易等问题。 银保监会出台一系列法律法规对保险公司进行外部监管， 保险公司也在逐步加强其内部治理，保险公司内部治理包括股东治理，董事会治 理，监事会治理，高管治理等方面。 本文从独立董事作用角度分析其治理有效性。 通过对国内外保险公司独立董事制度方面的文献进行梳理总结， 发现我国 保险公司独立董事相关研究比较匮乏， 很少有学者从独立董事角度对保险公司 治理效率进行研究。 本文选取 117 家保险公司包括 60 家财险公司和 57 家人身 险公司作为样本，建立了面板数据多元回归模型， 研究了 2014-2018 年间独立董 事作用有效性。 本文通过理论分析和实证研究发现， 我国保险公司中的独立董事比例对保 险公司关联交易占比、偿付能力溢额、过度投资和过度风险承担没有显著的影响。 保险公司独立董事的经管背景对关联交易比例表现为显著的负向影响作用。 说 明独立董事的经管背景能有效抑制保险公司关联交易，减少公司的风险。 保险公 司独立董事的财会审计、保险精算和金融背景对偿付能力溢额均表现为显著的 正向影响作用。保险公司独立董事的硕博学历对关联交易占比表现为显著的负 向影响作用。独立董事硕博比例对保险公司偿付能力溢额显著正向影响，说明独 立董事硕博学历水平有助于保险公司提高偿付能力。独立董事的年龄对付能力 溢额和过度风险承担表现为显著的正向影响作用。 女性独立董事比例对与过度 投资显著负相关说明女性独立董事抑制过度投资方面发挥相应的作用。总体上， 保险公司独立董事能有有效发挥作用，但是还需要进一步完善独立董事制度，加 强独立董事假设，才能使保险公司独立董事制度能够充分发挥其应有的作用，真 正起到监督咨询作用。
英文摘要：	After more than 20 years of development, the development of China's insurance industry has continued to strengthen, and it has gradually become an important part of China's market economy. Some problems occurred. Including the protection of policyholders ’interests, insurance companies’ operating losses, and management transactions. The Banking and Insurance Regulatory Commission has issued a series of laws and regulations to externally supervise insurance companies. Insurance companies are also gradually strengthening their internal governance. The internal governance of insurance companies includes shareholder governance, board governance, supervisory board governance, and executive management. This article analyzes its governance effectiveness from the perspective of the role of independent directors. Through combing the literature on the independent director system of domestic and foreign insurance companies, it is found that the relevant research on independent directors of insurance companies in China is relatively lacking, and few scholars have studied the efficiency of insurance company governance from the perspective of independent directors. In this paper, 117 insurance companies including 60 property and casualty insurance companies and 57 life insurance companies were selected as samples to establish a panel data multiple regression model to study the effectiveness of independent directors from 2014 to 2018. Through theoretical analysis and empirical research, this paper finds that the proportion of independent directors in China's insurance companies has no significant effect on the proportion of related transactions, solvency surplus, excessive investment and excessive risk-taking of insurance companies. The management background of independent directors of insurance companies has a significant negative effect on the proportion of related party transactions. Explain that the management background of independent directors can effectively inhibit related transactions of insuranceAbstract companies and reduce the company's risks. The accounting audit, insurance actuarial and financial background of independent directors of insurance companies all have a significant positive effect on solvency surplus. The master degree of an independent director of an insurance company has a significant negative effect on the proportion of connected transactions. The proportion of independent directors with a master ’s degree has a significant positive impact on the solvency surplus of insurance companies, indicating that the independent director ’s degree with a master ’s degree will help insurance companies improve their solvency. The age of independent directors has a significant positive effect on the ability to deal with excess capacity and excessive risktaking. The proportion of female independent directors has a significant negative correlation with transitional investment, indicating that female independent directors play a corresponding role in suppressing excessive investment. In general, independent directors of insurance companies can play an effective role, but it is necessary to further improve the independent director system and strengthen the assumption of independent directors, so that the independent director system of insurance companies can fully play its due role and truly play a supervisory and consulting role.
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