论保险公司绩效评价指标体系的构建与运用——基于社会绩效的视角

Creation and application of performance indicator system by insurance companies——based on the perspective of social performance

随着企业社会责任理念和实践的发展,构建保险公司社会绩效评价指标体系,对于推动保险公司社会绩效管理,引导保险公司提升社会绩效具有重要的意义。本文按照统筹兼顾的设计思路,构建了保险公司社会绩效评价指标体系。该评价指标体系包括两部分:基于一般企业属性,设计了创造价值、提供就业、贡献税收和公益捐助等方面的评价指标;基于保险功能作用,设计了围绕风险保障、资金融通和社会管理等方面的评价指标。运用该评价体系,能够系统、全面、客观地衡量保险公司的社会绩效,引导保险公司全面提升自身的社会绩效水平。

Along with the development of social responsibility concepts and corresponding practices, establishing the social performance indicator system by insurance companies is perceived to be of important significance for pro- moting their social performance management, and encourage them to enhance their social performance. The paper constructed the social performance indicator system for insurance companies, taking into consideration all relevant factors. This system comprised of two parts ： a performance indicator system based on general enterprise attributes, in- corporating indicators such as value creation ,job opportunities,tax contribution and charitable donations, etc;a per- formance indicator system based on the role and function of the insurance sector, including indicators such as risk protection, capital financing and social management, etc. This appraisal system can comprehensively measure the insurer＇s social performance in an objective manner, and induce insurers to enhance their all-round social performance.