保险业信息披露制度的理论分析

A Theoretical Analysis on the Information Disclosure System of the Insurance Industry

从经济学意义上看,不解决信息约束问题,完全依靠经济刺激并不能导致经济的最优分配。保险业信息披露应遵循及时性、有效性、充分性、公开性等原则,在保险信息披露中应注重财务信息和非财务信息并重、保险业的信息披露方式应规范明确、统一管理上市和非上市保险公司信息披露行为、明确信息披露的监管主体、满足多方保险业信息使用者的需求、合理预算信息披露成本、明确信息披露的法律责任等。

From the economics perspective, we cannot realize optimal economic distribution by purely relying on economic stimulation and at the absence of information discipline. The information disclosure of insurance industry should comply with the principles of being timely, effective, adequate, and public, and with emphasis on both financial information and non-financial information. Moreover, the disclosure method should be standardized and the regulatory body for disclosure should be clearly defined. Disclosure of both listed insurance companies and non-listed insurance companies should be regulated together. Disclosure by insurance companies should satisfy information demands for all types of information users. They should also make a rational budget of their cost of disclosure and specify the legal responsibility involved.