摘要
近年来,金融机构的治理问题日益引起学者们的重视,成为公司治理领域研究的热点。综观已有的国内外文献,国外研究侧重于不同所有制保险公司的治理差异,且样本多来自英美发达国家;而国内保险公司治理研究刚刚起步,在研究变量、研究样本的选择上还存在一些不足。鉴于此,本文以24家中资财产保险公司为样本,实证检验了股权结构、董事会特征、高管激励机制、信息披露透明度等治理机制对保险公司绩效的影响。
Recently, the corporate governance of financial institution became the key study in the field of corporate governance. There are some deficiency between foreign and domestic literature. Foreign literature focused on the governance differences between different forms of insurance companies, and the sample came from American and England .Meanwhile, research method and sample of domestic literature need further optimization. Therefore, the paper makes an empirical study to analysis the effect of internal mechanism of corporate governance on insurance companies＇ performance, using data of China＇ s 24 property insurance companies. The internal mechanism of corporate governance includes ownership structure, board＇s characteristics, incentive constraint mechanism and, information disclosure transparency.
出处
《社会保障研究》
CSSCI
2013年第1期104-112,共9页
Social Security Studies
关键词
保险公司
绩效
公司治理
insurance companies, performance, corporate governance
