联系我们

论文查询结果	返回搜索

论文编号：	14120
作者编号：	2120213310
上传时间：	2023/6/12 10:25:41
中文题目：	外部审计监督对保险公司治理质量的影响研究——基于治理环境的视角
英文题目：	An Empirical Study on the Influence of External Audit Supervision on the Governance Quality of Insurance Companies: From the Perspective of Governance Environment
指导老师：	郝臣
中文关键字：	保险公司；公司治理；治理质量；外部审计；治理环境
英文关键字：	Insurance Companies; Corporate Governance; Governance Quality; External Audit; Governance Environment
中文摘要：	保险业高质量发展对保险公司治理能力和水平提出了较高要求，然而我国保险公司治理与高质量发展的要求相比仍存在一定差距，尚不能完全适应金融业快速发展、金融体系更加复杂和不断开放的趋势（郭树清，2020）。在这一背景下，提升我国保险公司治理质量，成为理论界和实践界关注的重点。考虑到保险公司经营特点和行业特殊性，特别是对保险公司中的中小型保险公司来说，外部强制力量的驱动和非强制力量的引领往往是保险公司治理实践的主要促进力量（郝臣，2021）。其中，政府监管、产品市场竞争、消费者投诉和媒体监督等外部力量已经受到学者的关注，而外部审计作为保险公司治理的重要一环，对其的研究相对较少且以规范性研究为主。同时，我国各地区治理环境方面仍然存在较大差异，为了得到外部环境的支持，更好地发挥外部审计的治理效应，本论文在研究外部审计监督作用的基础上，进一步研究治理环境的调节作用。 本论文将保险机构中的人身险和财产险保险公司作为研究对象，采用《中国保险公司治理评价报告（2016-2019）》（郝臣等，2020）中的评价结果即中国保险机构治理指数（IIGI）作为我国保险公司治理质量的衡量指标，以外部审计监督质量作为解释变量，研究外部审计监督对保险公司治理质量的影响。进一步地，本文选取治理环境中较为重要的市场化程度、法制水平和政府治理水平这三个环境要素，探究不同治理环境对外部审计监督作用的调节效应。经过实证分析，本论文发现保险公司治理质量与外部审计监督质量显著正相关，且市场化程度和法制水平正向调节外部审计监督质量与我国保险公司治理质量的关系，而在当前保险公司治理实践背景下，政府治理水平在促进外部审计监督治理效应的发挥上作用尚不明显。 已有研究主要关注外部审计监督对单个或几个公司治理要素的影响，本论文在研究内容上，检验了外部审计监督对保险公司整体治理质量的影响，并从地区差异的视角研究了保险公司外部审计监督的有效性，在一定程度上深化了关于外部审计监督治理效应的研究。基于研究结论，本论文对监管机构、保险公司和会计师事务所分别提出相关建议，以期全面提升我国保险公司治理能力。
英文摘要：	The high-quality development of the insurance industry has put forward higher requirements for the governance capacity and level of insurance companies. However, there is still a gap between the governance quality of insurance companies and high requirements of development. The governance of insurance companies in China cannot fully adapt to the rapid development of the financial industry, more complex financial system and the trend of continuous opening up to the world (Shuqing Guo, 2020). Under this background, how to improve the governance condition of insurance companies in China has become the focus of both theoretical and practical circles. Considering the operational characteristics and industry specificity of insurance companies, external coercive forces and the guidance of non-coercive forces are often the main driving forces for the governance practices of insurance companies, especially for small and medium-sized insurance companies (Chen Hao, 2021). External forces such as government regulation, product market competition, consumer complaints, and media supervision have attracted the attention of scholars. As an important part of insurance company governance, external audit has received relatively little attention and among existing research, normative research accounted for the majority. At the same time, there are still significant differences in the governance environment in various regions of China. To obtain the support of the external environment and give full play to the governance role of external audit, this paper further studies the regulatory role of the governance environment based on the study of the supervision role of external audit. This paper takes life and property insurance companies as the research object, and uses the evaluation results of the governance evaluation report of Chinese insurance companies (2016-2019) (Chen Hao et al., 2020), namely, the governance index of Chinese insurance institutions (IIGI), as a measure of the quality of insurance company governance in China. Using the quality of external audit supervision as an explanatory variable, this paper studies the impact of external audit supervision on the governance quality of insurance companies. Further, this paper selects three important environmental factors, including the degree of marketization, the level of legal system, and the level of government governance, to explore the regulatory effects of different governance environmental factors on the role of external audit supervision. Through empirical analysis, this paper finds that the governance quality of insurance companies is significantly positively correlated with the quality of external audit supervision, and the degree of marketization and the level of legal system are positively regulating the relationship between the quality of external audit supervision and the governance quality of insurance companies in China. However, in the current context of insurance company governance practice, the role of government governance level in promoting the effectiveness of external audit supervision is not obvious. Existing research has mainly focused on the impact of external audit supervision on individual or several corporate governance elements. In terms of research content, this paper examines the impact of external audit supervision on the overall governance quality of insurance companies and studies the effectiveness of external audit supervision in insurance companies from the perspective of regional differences, deepening the research on the governance effects of external audit supervision to a certain extent. Based on the research findings, this paper puts forward relevant suggestions to regulators, insurance companies and accounting firms, with a view to comprehensively improving the governance capacity of insurance companies in China.
查看全文：	预览  下载(下载需要进行登录)