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題名 | 基於全面風險管理角度的保險公司治理結構分析=The Analysis of Corporate Governance Structure of Insurance Company Based on Enterprise Risk Management |
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作者 | 朱航; | 書刊名 | 多國籍企業管理評論 |
卷期 | 3:1 2009.03[民98.03] |
頁次 | 頁219-233 |
分類號 | 563.726 |
關鍵詞 | 公司治理結構; 全面風險管理; 保險公司; Corporate governance structure; Enterprise risk management; Insurance company; |
語文 | 中文(Chinese) |
中文摘要 | 保險業是一個經營風險的行業,對於其經營的風險以及自身所面臨的風險都十分敏感,決定了風險管理在保險公司的重要作用。此外,保險公司一方面要保證企業股東利益最大化,另一方面還要保證保單利益相關者的權益。因而風險管理的重要性,對保險公司是不言而喻的。公司治理結構是任何一個現代企業都必須予以重視的基本問題,因為在經濟和法律都相對完備的社會體制中,完善的公司治理結構是企業能長期、持續發展的必要條件之一,也是支撐企業風險管理工作能有效進行的重要基礎。因此可以這樣簡單概述兩者的關係-風險管理是公司治理結構的重要工作內容,而完善的公司治理結構又是風險管理工作的前提條件和保證。但是對於保險行業而言,其行業的特殊性也使兩者的關係相對其他行業更具複雜性和互動性。中國的保險業在經歷了多年的停辦以及計劃經濟體制的制約之後,必然存在許多與市場經濟不適應的轉型期問題,畢竟中國的保險業實際的發展時間只有三十年左右-相對其他行業來說要短的多,而真正的股份制保險公司出現的時間更晚(並且不可避免地其股權結構也帶有明顯的中國特色)。因此,市場經濟體制下的現代公司組織架構與不完全的市場經濟體制之間必然存在一些銜接上的矛盾。正是基於以上考慮,因此本文擬從風險管理角度,特別是從全面風險管理(ERM)出發,來分析中國現階段保險公司內部的治理結構在控制風險中發揮的作用,以及目前我國保險公司在這方面存在的問題。第一部分闡述全面風險管理的基本概念以及其理論綜述;第二部分分析全面風險管理與公司治理機構之間的關係並就保險公司風險的特殊性和治理結構的特殊性,分析全面風險管理的組織架構;第三部分介紹目前中國保險業治理結構存在的問題並結合近年發生的案例,說明在該領域還存在的諸多需要改進的地方。 |
英文摘要 | Chinese insurance industry has been keeping a forceful increasing tendency over the past 20 years since reform and opening to the outside world. Its premium growth rate is close to 30%, and the annual growth rate of its total assets also reaches 35% in recent five years. As a new developing market, China's quick rise has aroused great attention in the world insurance. With the exceeding of globalization and the deepening of WTO progress, the financial market as well as the insurance market is opening wider and wider in China. Regarding the Chinese insurance market as their strategy development centers, almost all multinational financial groups have been entered Chinese insurance market and finished their strategy layout in financial business industries gradually. However, the development phase of Chinese insurance industrial is infantile, there are still many problems need to be solved, especially risk management. Enterprise risk management is a complex yet critical issue that all companies must deal with as they head into the twenty-first century. It deals with risks and opportunities affecting value creation or preservation. Enterprise risk management is a process, effected by an entity's board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity, and manage risk to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objectives. In 2004 COSO issued the famous rule of ERM- It offers an executive education on the business rationale for integrating risk management processes Corporate governance structure is the most important organization structure of modern enterprise system, its core is to supervise management and maintain the rights of shareholders and other interested parties. And now, most of theories about governance structure have accepted that control risk is one of the most important jobs of the directorate. Therefore, the mutual relationship between governance structure and risk management is worthy to research. The first part of this thesis is the theory about ERM; the second part is about the relationship between Governance structure and ERM; the last part is the analysis of defect of the governance structure of Chinese insurance industry. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。