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论文编号：	8045
作者编号：	2120132853
上传时间：	2015/12/10 18:43:16
中文题目：	非上市保险公司信息披露研究——以D公司为例
英文题目：	Research on the Private Insurance Company Information Disclosure——As an Example of the D Company
指导老师：	周晓苏
中文关键字：	非上市保险公司；信息披露；对策
英文关键字：	Unlisted Insurance Company; Information Disclosure; Solution
中文摘要：	保险市场是一个典型的信息不对称市场，保险公司作为保险产品的提供者，掌握大量经营情况信息，清楚了解自己产品设计、经营状况、业务风险和收益情况，他们处于拥有这些信息的优势地位，而保单持有人以及其他利益相关者则处于获得这些信息的劣势地位。一旦保险公司经营困难或破产，将会给投资者、投保人等其他利益相关者造成一定的经济损失。 信息披露作为缓解公司代理冲突以及信息不对称问题的重要手段之一，不仅能够优化市场资源配置，还能有效的帮助利益相关者评价和监督公司管理层。目前，我国上市保险公司依据一般性法律法规、证监会、保监会的具体规定履行信息披露义务，对信息披露的认识较为充分，能够较为自觉的丰富完善公司的信息披露情况。但是，由于我国非上市保险公司信息披露体系建设起步晚、基础薄弱，有关保险信息披露的制度性规定还不够全面，信息披露的内容也非常有限，不能满足保险市场各相关利益方对保险信息的需求。 有鉴于此，作者采取理论分析与案例相结合的方法。首先，研究保险业信息披露基本理论，分析保险业经营及信息披露的特点，提出保险业信息披露的必要性和可行性。之后，结合非上市保险公司成立时间晚、数量多、高成长高风险性相伴等特点，选取行业多家公司，从披露规范、披露内容、披露方式等入手，分析总结我国非上市保险公司信息披露的现状，并得出我国非上市保险公司信息披露整体存在标准不统一、内容不规范、及时性不足、监管措施不力等问题的结论。最后，以D保险公司为具体案例，深入分析D公司的信息披露现状与问题，挖掘问题原因。针对存在的问题，从统一行业标准、丰富披露内容、营造良好环境入手，对我国非上市保险公司的信息披露体系建设提出具体的完善对策。
英文摘要：	Insurance market is a typical market with asymmetric information. Insurance companies, as the provider of insurance market, mastering a great deal of information of business, understanding its products design, operating conditions, business risk and revenue have the dominant position. On contrast, policyholders and stakeholders are in a relevantly weak position. Once insurance companies operate difficultly or even go bankruptcy, policyholder and stakeholders will get economic losses. Information disclosure is considered as a significant mechanism mitigating the information asymmetry of companies and the agency conflict. Good information disclosure can promote market resource allocation efficiency, provide basis for investor’s outside supervising and management’s evaluation. Listed insurance companies performance information disclosure obligation according general laws and regulations and China Securities Regulatory Commission(CSRS)and China Insurance Regulatory Commission stipulation (CIRC). The information asymmetry is eased for listed insurance companies’ sound information disclosure system and sufficient recognition of information disclosure. But for the unlisted insurance companies, disclosure system is constructed relatively late and has instable foundation. It is also not overall, systematic and the details are limited. What is more, it can’t satisfy stakeholders’ demand for insurance information. Thus, the author combines the theoretical analysis and case. First of all, we study the basic theory of the Insurance Information Disclosure. By analyzing the features of the insurance industry and information disclosure, the study come to an conclusion that it is necessary and possible to disclose Insurance Information. And then, considering the feature of unlisted insurance companies, this study choose some Insurance companies, starting from the disclosure norms, disclosure, disclosure methods, to analyze the current situation of unlisted insurance companies’ information disclosure system, including unified standards, unstandardized content, timely insufficient, inadequate regulatory measures. Further, information disclosure problem of D insurance company was discussed in detail, as the specific case. Analysis the status and problems of the D company's information disclosure.Based on the problems, we need to unified industry standard, rich details, create a good surroundings, to propose corresponding measures on unlisted insurance companies’ information disclosure construction.
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