《保险研究20201006-《我国中小型保险机构治理质量研究——基于2016~2019年公开数据的治理评价》（郝臣、刘琦）

［摘   要］保险机构治理质量是保险业高质量发展的重要方面,而中小型保险机构治理质量又是我国保险业治理质量提升的关键。本文在借鉴国内外已有公司治理评价体系的基础上,构建了一套针对我国保险机构的由六大维度、总计60个指标组成的保险机构治理评价指标体系。在设计保险机构规模类型分类标准的基础上,基于手工整理的公开数据,利用该评价指标体系对我国2016~2019年中小型保险机构的治理状况进行了全面评价,并重点关注了其中小型保险机构的治理质量。具体来说,进行了不同规模类型保险机构治理指数的对比分析,中小型和小型保险机构治理指数的分布与等级分析,分组织形式、资本性质与险种类型的比较分析,以及治理分指数的具体分析。并根据研究结论,在监管和机构两个层面提出提升保险机构治理能力的建议。

［关键词］中小型保险机构；公司治理；治理评价；治理指数

［基金项目］本文受国家社科基金后期资助项目“我国中小型保险机构治理研究”、中国保险学会年度课题“严监管形势下中小保险机构公司治理研究”(ISCKT2019-N-1-02)、天津市哲学社会科学规划基金项目“基于风险承担视角的我国保险公司监督机制有效性研究”(TJGL20-003)资助。

［作者简介］郝臣,南开大学中国公司治理研究院、南开大学商学院财务管理系副教授,研究生导师；刘琦,南开大学商学院财务管理系研究生。

The Research on Governance Quality of Small and Medium-Sized Insurance Companies in China—Governance Evaluation Based on Public Data from 2016 to 2019

HAO Chen,LIU Qi

Abstract：The governance quality of insurance companies is an important aspect of the high-quality development of the insurance industry,and the governance quality of small and medium-sized insurance companies is the key to improve the governance quality of the insurance industry. Based on the existing evaluation systems,the study constructed a set of governance evaluation index system for insurance institutions,which comprised of six dimensions and 60 indicators. The study also designed the scale-type categorization standard. And then,using the evaluation index system and manually sorted public data,the paper evaluated the governance quality of small and medium-sized insurance companies during 2016 and 2019. Specifically speaking,the paper compared the governance indexes of different types of insurance institutions,and analyzed the distribution and grades of governance indexes of small and medium-sized insurers and small-sized insurers respectively,as well as the comparative analysis in terms of the organizational form,capital nature and insurance type. Finally,on the basis of the research conclusions,the study put forward suggestions on improving the insurer′s governance capability from the two levels of insurance institutions and the regulatory authority.

Key words：small and medium-sized insurance institutions;corporate governance;governance evaluation;governance index