摘要
我国保险业正处于实现高质量发展和治理能力现代化的重要时期,保险机构治理质量备受关注。本文分析了包含70个指标的中国保险机构治理评价指标体系,并基于手工整理的保险机构公开披露数据生成了2016—2022年中国保险机构治理指数(CIIGI),重点从治理内容(包括股东与股权结构、董事与董事会、监事与监事会、高级管理人员、信息披露、利益相关者六大具体维度)和治理层次(包括强制性治理与自主性治理两个具体层次)两方面对我国保险机构治理质量进行了全面、系统和动态的分析;针对目前已有治理评价体系缺乏分类和细化的问题,本文也对具体类型保险机构如保险集团(控股)公司、保险公司、保险资产管理公司、相互保险组织、中国再保险机构的治理状况展开了相应的类别分析。对中国保险机构治理指数的研究发现:2016—2022年中国保险机构治理水平总体呈现逐年上升趋势,治理状况稳中向好,但还存在着保险机构治理水平两极分化、六大治理维度发展不均衡、自主合规性水平偏低等问题。中国保险机构治理指数及其分指数和分类治理指数实现了我国保险机构治理质量分析从定性到定量、从普遍到细化的转变,为我国保险机构治理实践发展和治理理论研究提供参考。
The quality of corporate governance in China's insurance sector has attracted considerable attention of late as the industry is in an important period of high-quality development and governance modernization.In order to make a more standardized assessment of governance in the industry,the China Insurance Institution Governance Evaluation Team of Nankai University has developed the China Insurance Institution Governance Evaluation Indicator System,which contains a total of 70 indicators.This led to the creation of the China Insurance Institution Governance Index(CIIGI),which covers the period of 2016-2022 and is based on manually collated public disclosure data of insurance institution.The CIIGI focuses on a comprehensive,systematic and dynamic analysis of the governance quality of China's insurance institution in terms of governance content(including six specific dimensions:shareholder and equity structure,directors and boards of directors,supervisors and supervisory boards,senior management,information disclosure,and stakeholders).It also covers two specific types of governancemandatory and autonomously generated and analyses the governance status of specific types of insurance institution,such as insurance group(holding)companies,insurance companies,insurance asset management companies,mutual insurance organizations,and reinsurance organizations.This study,based on the China Insurance Institutions Governance Index,found that the overall governance level of China insurance institution from 2016 to 2022 shows a year-on-year upward trend,and the governance situation is steadily improving.However,there are still problems such as widely varying levels of governance at institution in the industry,significant disparities in the six areas of governance,and low levels of autonomous compliance.The China Insurance Institution Governance Index,including its sub index and categorized governance index,has achieved a transformation from qualitative to quantitative analysis and from universal to refined analysis of the governance quality of insurance institutions in China.This study should serve as a reference for the development of governance practices and theoretical research in insurance institution in China.
作者
郝臣
姜欣悦
姜语
马贵军
郭新明
HAO Chen;JIANG Xinyue;JIANG Yu;MA Guijun;GUO Xinming(China Insurance Institutions Governance Evaluation Team of Nankai University)
出处
《金融市场研究》
2024年第10期127-140,共14页
Financial Market Research
基金
南开大学基本科研业务费项目(63222307,63232209)的支持。
关键词
公司治理
保险机构治理
中国保险机构治理指数
Corporate Governance
Insurance Institution Governance
China Insurance Institution Governance Index