国外保险公司治理研究最新进展——基于2008～2017年文献的综述

The Latest Development of Foreign Insurance Company Governance:Based on 2008-2017 Literature Review

保险公司治理是公司治理领域的一个重要分支。19世纪60年代有学者开始对保险公司治理问题进行初步的探索,直至2008年金融危机爆发后,保险公司治理问题才得到了更多的关注。为把握最近十年来保险公司治理研究新进展,本文首先对保险领域五大专业期刊2008年到2017年的文献目录和摘要进行逐篇确认,同时在Sciencedirect、Wiley Online Library、Heinonline和JSTOR等外文数据库通过题名、摘要、关键词等对非保险领域期刊做进一步检索,最终筛选出这十年期间发表的240篇属于保险公司治理领域的文献;其次,从文献的期刊和时间分布,文献的研究主题、对象和方法,文献的篇幅和作者人数等方面对国外近十年的保险公司治理研究基本状况进行分析;再次,基于对文献主题的计量分析,本文构建了保险公司治理合规性和有效性的研究框架,得出结论认为治理有效性问题是目前保险公司治理研究的重点,并从公司绩效、公司效率和风险承担三个视角对保险公司治理有效性文献进行重点梳理和分析;最后,本文对文献综述进行了总结,并在此基础上对今后保险公司治理有效性研究进行了展望。

Insurance company governance is an important branch of corporate governance. As early as the 1860s, some scholars conducted a preliminary study on the insurance governance. Only after the financial crisis broke out in 2008 did the issue of the corporate governance of insurance companies receive more attention. In order to grasp the recent development of insurance governance research, the paper first verified the bibliography and abstracts of 5 professional journals in insurance filed from 2008 to 2017 on a case-by-case basis and made a further search of the non-insurance periodicals by titles, abstracts, keywords, etc. in foreign language databases such as Sciencedirect, Wiley Online Library, Heinonline and JSTOR, resulting in the final screening of 240 articles in the field of insurance company governance. Secondly, based on the econometric analysis of the subject of the literature, this paper constrncted a research framework for the compliance and effectiveness of insurance company governance, and concluded that the current research on insurance company governance focused on governance effectiveness. Then, from the perspective of corporate efficiency, corporate performance and risk-taking, the paper reviewed and analyzed the literature about the effectiveness of insurance company governance. Finally, this paper summarized the literature review and offered an outlook on the study of the effectiveness of insurance governance in the future.