我国保险公司信息披露及其优化研究——基于省级面板数据的经验分析

A Study on the Information Disclosure and the Optimization of the Insurance Companies in Our Country——based on the Construction of the Official Website and Columns of Public Information Disclosure

信息披露作为公司重要的外部治理机制,能够降低公司与各利益相关者之间的信息不对称程度,从而缓解各类委托代理问题。本文从保险公司网站及其公开信息披露栏目建设的视角呈现我国保险公司信息披露状况。首先,对我国保险公司信息披露相关政策法规进行了梳理;其次,基于183家保险公司样本手工整理的数据,对保险公司网站及其公开信息披露栏目的建设情况进行总体分析,并针对不同资本性质、组织形式和险种类型展开具体的比较分析;最后,提出优化我国保险公司信息披露的相关建议。

As an important external governance mechanism of the company, information disclosure can reduce the degree of information asymmetry between the company and various stakeholders, thus alleviating various types of principal-agent problems. This paper presents the information disclosure status of insurance companies from the perspective of the construction of the insurance company website and its public information disclosure columns. Firstly, it sorts out the policies, regulations and practices of information disclosure of insurance companies. Secondly, based on the data compiled by183 insurance companies, the paper analyzes the construction of the insurance company website and its public information disclosure column, and carries out a detailed analysis of the information disclosure of insurance companies of different capital nature, organization forms and types of insurance. Finally, it puts forward suggestions for optimizing the information disclosure of insurance companies in China.