中國人壽公司治理結(jié)構(gòu)對盈利能力的影響研究
發(fā)布時間：2018-12-10 18:08
【摘要】：近年來,在全球范圍內(nèi)進行公司治理的呼吁度越來越高,由此而來,如何改善并提升公司治理水平就成為了大家關(guān)注的焦點,而保險活動具有高的負債性,廣泛的社會性、持續(xù)性和專業(yè)性等特點,因此對于保險行業(yè)的公司治理便要求需要更加嚴格謹慎。因其在經(jīng)營方面的特殊屬性,世界上大部分國家都把保險業(yè)做為高度監(jiān)管的行業(yè),在這種情況下,保險公司的公司治理就必定有其特殊性�，F(xiàn)階段企業(yè)治理框架下,企業(yè)風(fēng)險的偏好、企業(yè)行為以及企業(yè)的管理效率都會受到治理結(jié)構(gòu)的干擾,并最終體現(xiàn)在企業(yè)盈利能力上。保險公司的產(chǎn)品性質(zhì)、經(jīng)營目標、監(jiān)督機制和資本結(jié)構(gòu)方面的特殊性,決定了保險公司治理結(jié)構(gòu)對于企業(yè)盈利能力具有獨特的作用機理和影響程度。企業(yè)之所以進行公司治理,主要是想公司能夠在日常的經(jīng)營和決策中做出正確的選擇,為企業(yè)帶來更高的經(jīng)濟利益。本文從公司治理相關(guān)理論的基礎(chǔ)出發(fā),首先,研究了國內(nèi)外有關(guān)于公司治理和盈利能力關(guān)系方面的文獻,并對研究文獻進行評述。然后根據(jù)公司治理的四種相關(guān)理論基礎(chǔ),從股權(quán)結(jié)構(gòu)中的股權(quán)集中度和流通股比例、董事會方面、監(jiān)事會方面以及管理層激勵四個角度對公司治理結(jié)構(gòu)和盈利能力的相關(guān)性進行分析。其次,以中國人壽保險公司為例,介紹了中國人壽的發(fā)展情況和經(jīng)營模式,概述了該公司的公司治理結(jié)構(gòu)對盈利能力影響的現(xiàn)狀,并對公司治理結(jié)構(gòu)影響盈利能力的原因進行探究,論文的最后一個部分針對研究結(jié)論提出了適量優(yōu)化公司治理結(jié)構(gòu)的實施方案。
[Abstract]:In recent years, the appeal of corporate governance in the global scope is getting higher and higher. Therefore, how to improve and improve the level of corporate governance has become the focus of attention, and insurance activities have high liability, extensive social, Continuity and professionalism are characteristic, so the corporate governance of the insurance industry needs to be more strict and cautious. The insurance industry is regarded as a highly regulated industry in most countries in the world because of its special property in management. In this case, the corporate governance of insurance companies must have its particularity. Under the current corporate governance framework, the risk preference, enterprise behavior and management efficiency of the enterprise will be disturbed by the governance structure, and finally reflected in the profitability of the enterprise. The particularity of insurance company's product nature, management target, supervision mechanism and capital structure determines the unique mechanism and influence degree of insurance company's governance structure to the enterprise's profitability. The main reason for the corporate governance is that the company can make the right choice in the daily operation and decision making, which will bring higher economic benefits to the enterprise. Based on the relevant theories of corporate governance, this paper first studies the literature on the relationship between corporate governance and profitability at home and abroad, and reviews the research literature. Then, according to the four relevant theories of corporate governance, from the aspects of ownership concentration, circulating share ratio, board of directors in the ownership structure, The relationship between corporate governance structure and profitability is analyzed from four perspectives: board of supervisors and management incentive. Secondly, taking China Life Insurance Company as an example, this paper introduces the development and management mode of China Life Insurance Company, and summarizes the current situation of the influence of the company's corporate governance structure on profitability. The last part of the paper puts forward the implementation plan of optimizing the corporate governance structure according to the conclusion of the research.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F842.3;F271;F840.4
本文編號：2370994
[Abstract]:In recent years, the appeal of corporate governance in the global scope is getting higher and higher. Therefore, how to improve and improve the level of corporate governance has become the focus of attention, and insurance activities have high liability, extensive social, Continuity and professionalism are characteristic, so the corporate governance of the insurance industry needs to be more strict and cautious. The insurance industry is regarded as a highly regulated industry in most countries in the world because of its special property in management. In this case, the corporate governance of insurance companies must have its particularity. Under the current corporate governance framework, the risk preference, enterprise behavior and management efficiency of the enterprise will be disturbed by the governance structure, and finally reflected in the profitability of the enterprise. The particularity of insurance company's product nature, management target, supervision mechanism and capital structure determines the unique mechanism and influence degree of insurance company's governance structure to the enterprise's profitability. The main reason for the corporate governance is that the company can make the right choice in the daily operation and decision making, which will bring higher economic benefits to the enterprise. Based on the relevant theories of corporate governance, this paper first studies the literature on the relationship between corporate governance and profitability at home and abroad, and reviews the research literature. Then, according to the four relevant theories of corporate governance, from the aspects of ownership concentration, circulating share ratio, board of directors in the ownership structure, The relationship between corporate governance structure and profitability is analyzed from four perspectives: board of supervisors and management incentive. Secondly, taking China Life Insurance Company as an example, this paper introduces the development and management mode of China Life Insurance Company, and summarizes the current situation of the influence of the company's corporate governance structure on profitability. The last part of the paper puts forward the implementation plan of optimizing the corporate governance structure according to the conclusion of the research.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F842.3;F271;F840.4
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，本文編號：2370994
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