关于我国保险公司履行社会责任的综合评价——基于利益相关者理论的视角

企业社会责任的理念源于20世纪初的美国。随着上世纪80年代利益相关者理论的提出,学术界对企业社会责任的研究进入新领域。保险业作为特殊的金融服务机构其各方利益相关者的利益冲突亦随着经济社会的发展逐步凸显。本文基于利益相关者理论的视角,对保险公司社会责任进行了界定,并对我国保险公司目前履行社会责任存在的问题进行了研究和分析,在此基础上提出了改进建议。

The concept of CSR（ Corporate Social Responsibility） originated from America in the early 20th century. With the putting forward of this theory, the academic research on CSR has been into new areas. The insurance companies as special institutions for financial services trend to face the interest conflicts of stakeholders with the economic and social development. Based on the perspective of stakeholder theory, CSR of insurance will be defined in this thesis. After discussing the current problems that emerges when fulfilling social responsibility of insurance company, some recommendations for improvement are put forward.