保险公司2013年度信息披露质量评估研究

A Research on the Quality of Information Disclosure for Chinese Insurance Companies in 2013

保监会在2010年4月公布了《保险公司信息批露办法》,各家保险公司已经按照办法要求进行了信息批露。借鉴信息论熵的概念,用"熵模型"的方法对2013年度各家保险公司"信息批露"的质量进行了评价研究,避免了主观评价的随意性。研究结果用分数和排名给出了2013年117家保险公司信息批露的总体质量情况,包括58家人身险公司和59家财产险公司。从研究结果看,保险公司信息批露质量距离办法要求仍然有一定距离,各家保险公司仍需加强信息批露工作,同时还给出了与2012年信息批露质量的比较以及中资与外资公司的比较。

China＇ s Insurance Regulatory Commission announced the rules of information disclosure for insurance companies in April 2010, and all insurers have been disclosing their information accordingly. The paper introduced the information entropy concept into the evaluation of insurer＇s information disclosure quality in 2013 on the basis of entropy model. The method could avoid subjective arbitrariness. The results included the scores and the ranking of 117 companies which included 58 life insurance companies and 59 non-life companies. It concluded that insurer＇s information disclosure was to be further improved accord to CIRC rules. The paper also gave the comparison between information disclosure of domestic companies and foreign companies.