中国保险企业社会责任研究
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摘要
伴随着我国对外开放和对内改革的不断深入,我国保险业经过三十几年的发展,取得了举世瞩目的成就。具体到保险企业社会责任而言,虽然2007中国人寿才公布保险企业首个企业社会责任报告,但是我国保险企业社会责任也取得了不俗的成绩,集中表现在以下几个方面：首先,保险企业立足保险机制,通过有效的保险保障和及时的保险赔付,充分发挥经济“助推器”和社会“稳定器”作用；其次,保险企业积极参与社会管理,大力发展责任保险,参与医保体系建设,协助政府开展交通安全和社会治安管理,.促进社会主义和谐社会建设；再次,保险企业把发展农村保险作为履行社会责任的重要举措,全面开展农村保险业务,完善农村保险服务体系,努力服务于社会主义新农村建设；最后,保险企业热心公益事业,积极回馈社会,建立慈善基金会,通过捐款等方式资助贫困以及受灾群众。
在保险企业社会责任的实施取得成就的同时,我们也应清楚的看到,无论是重视程度还是实施效果,我国保险企业承担社会责任均存在不少不足和缺失。首先,企业社会责任对于中国保险企业而言还是一个新生事物,中国人寿和中国平安,作为中国保险企业领头羊的两家公司2007年才公开提倡承担社会责任,中国保险企业承担社会责任还处于起步阶段；其次,保险企业承担社会责任的情况不均衡。众多的中小保险企业在资本和生存的双重压力下而无暇顾及社会责任；在认识上,片面认为承担社会责任会降低企业当期的价值,忽视承担社会责任获得的良好的社会形象,长远看,有利于提高核心竞争力的事实；再次,一些保险企业承担社会责任存在“被动性”。某些保险企业仅仅是迫于职能部门或舆论的压力而被动承担社会责任；有的在行动上落后于大型保险企业,承担社会责任具有从众心态,行动短期,目的不明。
理论层面看,有关企业社会责任的研究,诸多学者取得了不少卓有成效的理论研究成果。然而,针对保险企业特别是中国保险企业社会责任的研究,其文献凤毛麟角,相应的系统、全面、针对性强、创新程度高的探讨就无从谈起。因此,深入开展保险企业社会责任相关问题的研究具有重要的学术与理论价值。
为此,本文选取保险企业社会责任作为研究对象,围绕保险企业社会责任的本质,在跨学科的研究背景下,以经济学、金融学以及统计学等为基本理论,运用实证研究、案例研究、比较研究、数量研究等方法,在理论和实践两个层面对保险企业社会责任展开了不囿于现行常规视角的、本着学术严谨与贴近中国现实的、较为全面、系统和深入的探讨。其基本思路如下：首先,从理论上分析了保险企业社会责任产生的前提,为保险企业社会责任的研究夯实理论基础；其次,深入分析和研究国外保险企业社会责任的现状,总结其实践经验,为我国保险企业社会责任制度的建立和完善提供有益的借鉴；再次,构建我国保险企业社会责任与绩效关系的关系框架,并深入细致的分析我国保险企业社会责任承担的总体水平差异化的原因；最后,从理论和实践两个方面了提出我国保险企业社会责任的和政策主张和建议。
全文由八章构成,其主要的内容如下：
一、导论。概括了本文的选题背景和研究意义、研究方法和研究内容。对企业社会责任相关的理论文献进行了述评,结合已有文献和本文的成果提出了研究创新和展望。
二、保险企业社会责任的分析前提。根据研究的目的和内容,在梳理企业社会责任发展历程的基础上,清晰界定和廓清了企业社会责任和保险企业社会责任的内涵和外延,进一步的,总结了本文的理论研究工具。
三、保险企业社会责任的理论透视。运用成本收益分析法探究了保险企业承担社会责任与企业利润之间的关系,解释了保险企业自愿承担社会责任的原因。简要分析了保险企业承担社会责任的强制性因素,并以博弈论的分析法加以阐述,在此基础上,从福利经济学的观点,总结了政府干预保险企业社会责任的原理、边界和措施。
四、保险企业社会责任的国别特征。由于经济发展水平、传统文化制度、保险业发展状况等差异,保险企业社会责任在各国的发展进度并不趋同。本章简要总结了发达国家以及发展中国家保险企业社会责任的理论基础、总体水平、推动因素等方面,通过对两种不同类型国家的保险企业社会责任的对比分析,得出了有益于我国保险企业社会责任发展的启示。
五、中国保险企业社会责任的现实考量。随着保险业的恢复与发展,我国保险企业社会责任也经历了“从无到有”的发展历程。通过梳理保险企业社会责任的发展历程,总结了保险企业承担社会责任的动因,在此基础上,总结了保险企业社会责任的行业差异,并着力描述了我国保险企业承担社会责任取得的成就和不足。
六、中国保险企业社会责任的必要性和约束条件。在一般理论分析的基础上,对比分析了我国保险企业社会责任与其他相关责任的差异性。同时,通过对保险企业社会责任、保险企业核心竞争力以及保险企业价值的关系研究,总结了保险企业社会责任的链式传导机制和意义。最后,立足我国保险企业社会责任现状,寻求我国保险企业社会责任发展形成的约束机制。
七、中国保险企业社会责任的实证研究。我国保险企业社会责任与财务绩效关系的实证研究是对理论研究的有力佐证。首先,设计了保险企业社会责任评价指标体系；其次,运用我国保险企业有关数据,检测了我国保险企业社会责任的总体水平；最后,通过保险企业社会责任的结构分析,论证了企业规模、企业成长阶段、企业财务绩效对保险企业社会责任的影响程度。
八、中国保险企业社会责任政策主张与建议。我国保险企业社会责任的制度设计,重点在于探索符合我国国情和保险业发展初级阶段现状的有效实施路径。本章从我国保险企业社会责任建设的目标和原则入手,基于公司治理的角度探讨了增进我国保险企业社会责任的内部途径,初步构建了保险企业社会责任的治理框架。进一步,研究了增进中国保险企业社会责任的外部支持。
通过上述分析与探索,本文在保险企业社会责任研究上取得了如下进展和创新。
一、随着企业社会责任关注度的提高,企业社会责任制度的建立与管理已引起学术界的高度关注和热烈探讨,并形成了不少研究成果。在中国,对金融“三支柱”之一的保险企业社会责任的研究文献几近空白,甚至连描述性的界定都不曾出现。为此,本文选择保险企业社会责任为研究对象,并将其纳入金融学、经济学的研究范式,结合多种理论研究工具,运用跨学科方法,全面、系统、较为深入的开展了保险企业社会责任研究。选题具有探索性和创新性,研究范式、视角和方法突破现有文献的局限,扩展了研究的广度和问题分析的深度。
二、保险企业社会责任的边界及其相应的结论与建议是本文研究的又一创新点。1)通过收益成本分析,总结了保险企业自愿承担社会责任的因素；2)将博弈论分析引入保险企业社会责任的研究,探讨了保险企业、政府和社会的三方博弈下保险企业的最优行为选择；3)基于福利经济学的观点,探讨了保险企业社会责任存在外部正效应情形下,政府的干预边界及措施问题。
三、保险企业社会责任与经济绩效关系的研究及其相应的结论与建议也是本文研究的创新点。具体来讲：1)保险企业社会责任评价指标方面,通过总结和分析国内外相关文献,针对保险企业的特殊性,本文尝试性的设计了一套保险企业社会责任评价的指标体系,并据此计算出保险企业社会责任的得分情况；2)保险企业社会责任总量承担方面,相对于国内外研究文献主要基于企业社会责任对企业绩效的影响,本文在考虑了保险企业规模等因素下,着重分析了保险企业绩效对保险企业社会责任的影响及因素。
With the deeping of the reform and opening up, China insurance industry developed greatly in the next nearly thirty years and has made significant achievements. Although China Life Insurance Company Limited declared the first report of corporate social responsibility in insurance industry till 2007, China insurance corporate social responsibility have made notable achievements, which focus on the following aspects:Firstly, insurance companies based on the insurance mechanism, played an important role as "economic booster" and "social stabilizer" through effective insurance cover and timely indemnity; Secondly, insurance companies taked part in social management positively, developed liability insurance vigorously, constructed the health care system, carried out traffic safety and public security management by assiting the government, builded harmonious socialist society. Thirdly, insurance companies developrd rural insurance overall, improved rural insurance service system, construed new socialist countryside; finally, insurance companies devoted to the public welfare, returned to the society actively, established charity foundation, aided the poor and the disaster victim.
Despite the great achievement, it should be noted clearly that, either for recognition degree and implementation effect, China insurance corporate social responsibility still existes deficienvy. Firstly, As a new thing, The two leading insurers, China Life Insurance Company Limited and China Ping'an Insurance Group, publicly announced undertaking social responsibility last year. It is at the starting stage for China insurance corporate social responsibility. Secondly, it is unbalanced that insurance company undertakes social responsibility. Most minor insurance enterprises have no time to attend to social responsibility under double pressure of capital and survival; besides, they considered in the wrong perspective that what they undertake social responsibility will lower company's exist value, and ignored the good social image gained from undertaking social responsibility as well as the enhanced core competitiveness in the long time; Thirdly, some insurance companies are "forced" to undertake social responsibility, sush as the pressure of functional department or public opinion. Others lag behind the big insurers in action, which undertaken corporate social responsibility with herd behaviour, short time action and unclear target.
Theoretically, many researchers who studied on corporate social responsibility have made a lot of fruitful achievements. However, there is few materials of insurance corporate social responsibility particular in domestic academic field, and so almost no articles talking about related system, and innovation. Therefore it is valuable in academic and practical field to develop the study of insurance corporate social responsibility.
Thus, this thesis selects insurance corporate social responsibility as the research object, arounding the essence of insurance corporate social responsibility, in the perspective of interdisciplinary, based on the.economics, finance and insurance and statistics theory, using empirical analysis, case studies, comparative study, quantitative studies as the main methods, to explore the related issues of insurance corporate social responsibility from the academic and practical view. The research process is summarized as folloes:firstly, to present the origin of insurance corporate social responsibility, providing a sound base for the following analysis; secondly, to further describe the development and status quo of overaeas insurance corporate social responsibility, and to get the essence of their successful practice; thirdly, to construct the framework between China insurance corporate society responsibility and performance, and to analyse thoroughly the differentiation for China insurance corporate society responsibility; finally, to present the policies and measures which help optimize the system.
The thesis is composed by eight chapters. The main content of this thesis is arranged as follows:
1. Introduction. In this part, the author summarizes the background and significance of this thesis, methods and main content. After reviewing the literature of corporate society responsibility and related issues, the author proposes the innovation and outlook of the study.
2. The premise analysis of insurance corporate society responsibility. According to the target and contents of the study, the article defines the concepts of corporate society responsibility, insurance corporate society responsibility and other related issues, by carding the corporate society responsibility. Furthermore, it summarizes the theoretical research tools.
3. The theoretical perspective of insurance corporate society responsibility. This thesis explores the relationship between insurance corporate society responsibility and profits, explains the voluntary factors, by using cost-benefit method. And then, It briefly analyzes the mandatory factors that insurance companies undertake social responsibility by using game theory. Finally, resting on welfare economics, it shows the principle, the boundary and measures of government intervention and insurance corporate society responsibility.
4. The international difference of insurance corporate society responsibility. Due to differentiation of the level of economic development, the traditional culture system, and insurance development status etc, the development progress of insurance corporate social responsibility is not able to converge. This thesis summarizes the theory basis, the overall level, the evaluation standards, and promotion aspects of the insurance corporate society responsibility in developed countries and the developing countries, gets beneficial enlightenment by comparing insurance corporate society responsibility of two different types.
5. The realistic situation of insurance corporate society responsibility in China. With the recovery and development of insurance industry, insurance corporate society responsibility also goes through development course step by step. This thesis summarizes the reasons of insurance corporate society responsibility in China. Onward, it illustrates industry difference of insurance corporate society responsibility. Above all, it demonstrates the achievement and deficiency of insurance corporate society responsibility in China.
6. The necessity and constraint condition of insurance corporate society responsibility in China. Basing on theoretical analysis, This thesis summarizes the necessity and urgency of undertaking insurance corporate society responsibility in China. Meanwhile, It seeks the commitment mechanisms of insurance corporate society responsibility in China, by comparing between insurance corporate society responsibility and other related responsibilities.
7. The empirical study of insurance corporate society responsibility in China. The empirical study of relationship between insurance corporate society responsibility and finance is very important to theoretical research. This thesis devises the system of evaluation. And then, it tests overall level of insurance corporate society responsibility in China, by using the related datas. Furthermore, based on structural analysis, it illustrates the incidence of insurance corporate society responsibility because of enterprise scale, enterprise growth stage and enterprise finance.
8. The policy position and suggestion of insurance corporate society responsibility in China. In order to improving insurance corporate society responsibility in China, the most important thing is that we seekes efficient method. This thesis put forward the objectives and principles, constructes the governance framework of insurance corporate society responsibility. Meanwhile, it studies the internal and external supports.
The progress and creation of study made in this thesis are mainly reflected on three aspects:
Firstly, as the attention raise of insurance corporate society responsibility, many studies have paid great concerns to this topic and made fruitful results. However, there is few materials of insurance corporate society responsibility in domestic academic field, and even the term has never been defined. For this reason, this thesis selects insurance corporate society responsibility as the objective, and put the insurance corporate society responsibility into the financial, economical paradigm, the thesis have broken through the existing material limitation through replacing traditional way to improve the insurance corporate society responsibility with a new way by adopting many theories.
Secondly, Study on boundary and other related conclusions of insurance corporate society responsibility. 1) This thesis explains the voluntary factors, by using cost-benefit method. 2) It analyzes the optimal selection of insurance companies baseing on trilateral game of insurance company, government and society. 3) Resting on welfare economics, it shows the boundary and measures of government intervention because of exterior positive in insurance corporate society responsibility.
Thirdly, Study on relationship between insurance corporate society responsibility and finance. 1) This thesis devises tentatively system of evaluation of insurance corporate society responsibility by summarizing the related materiales; moreover, it calculates the points of insurance corporate society responsibility. 2) This thesis emphasizes influence of insurance enterprise finance in consideration of insurance enterprise scale.
在保险企业社会责任的实施取得成就的同时,我们也应清楚的看到,无论是重视程度还是实施效果,我国保险企业承担社会责任均存在不少不足和缺失。首先,企业社会责任对于中国保险企业而言还是一个新生事物,中国人寿和中国平安,作为中国保险企业领头羊的两家公司2007年才公开提倡承担社会责任,中国保险企业承担社会责任还处于起步阶段；其次,保险企业承担社会责任的情况不均衡。众多的中小保险企业在资本和生存的双重压力下而无暇顾及社会责任；在认识上,片面认为承担社会责任会降低企业当期的价值,忽视承担社会责任获得的良好的社会形象,长远看,有利于提高核心竞争力的事实；再次,一些保险企业承担社会责任存在“被动性”。某些保险企业仅仅是迫于职能部门或舆论的压力而被动承担社会责任；有的在行动上落后于大型保险企业,承担社会责任具有从众心态,行动短期,目的不明。
理论层面看,有关企业社会责任的研究,诸多学者取得了不少卓有成效的理论研究成果。然而,针对保险企业特别是中国保险企业社会责任的研究,其文献凤毛麟角,相应的系统、全面、针对性强、创新程度高的探讨就无从谈起。因此,深入开展保险企业社会责任相关问题的研究具有重要的学术与理论价值。
为此,本文选取保险企业社会责任作为研究对象,围绕保险企业社会责任的本质,在跨学科的研究背景下,以经济学、金融学以及统计学等为基本理论,运用实证研究、案例研究、比较研究、数量研究等方法,在理论和实践两个层面对保险企业社会责任展开了不囿于现行常规视角的、本着学术严谨与贴近中国现实的、较为全面、系统和深入的探讨。其基本思路如下：首先,从理论上分析了保险企业社会责任产生的前提,为保险企业社会责任的研究夯实理论基础；其次,深入分析和研究国外保险企业社会责任的现状,总结其实践经验,为我国保险企业社会责任制度的建立和完善提供有益的借鉴；再次,构建我国保险企业社会责任与绩效关系的关系框架,并深入细致的分析我国保险企业社会责任承担的总体水平差异化的原因；最后,从理论和实践两个方面了提出我国保险企业社会责任的和政策主张和建议。
全文由八章构成,其主要的内容如下：
一、导论。概括了本文的选题背景和研究意义、研究方法和研究内容。对企业社会责任相关的理论文献进行了述评,结合已有文献和本文的成果提出了研究创新和展望。
二、保险企业社会责任的分析前提。根据研究的目的和内容,在梳理企业社会责任发展历程的基础上,清晰界定和廓清了企业社会责任和保险企业社会责任的内涵和外延,进一步的,总结了本文的理论研究工具。
三、保险企业社会责任的理论透视。运用成本收益分析法探究了保险企业承担社会责任与企业利润之间的关系,解释了保险企业自愿承担社会责任的原因。简要分析了保险企业承担社会责任的强制性因素,并以博弈论的分析法加以阐述,在此基础上,从福利经济学的观点,总结了政府干预保险企业社会责任的原理、边界和措施。
四、保险企业社会责任的国别特征。由于经济发展水平、传统文化制度、保险业发展状况等差异,保险企业社会责任在各国的发展进度并不趋同。本章简要总结了发达国家以及发展中国家保险企业社会责任的理论基础、总体水平、推动因素等方面,通过对两种不同类型国家的保险企业社会责任的对比分析,得出了有益于我国保险企业社会责任发展的启示。
五、中国保险企业社会责任的现实考量。随着保险业的恢复与发展,我国保险企业社会责任也经历了“从无到有”的发展历程。通过梳理保险企业社会责任的发展历程,总结了保险企业承担社会责任的动因,在此基础上,总结了保险企业社会责任的行业差异,并着力描述了我国保险企业承担社会责任取得的成就和不足。
六、中国保险企业社会责任的必要性和约束条件。在一般理论分析的基础上,对比分析了我国保险企业社会责任与其他相关责任的差异性。同时,通过对保险企业社会责任、保险企业核心竞争力以及保险企业价值的关系研究,总结了保险企业社会责任的链式传导机制和意义。最后,立足我国保险企业社会责任现状,寻求我国保险企业社会责任发展形成的约束机制。
七、中国保险企业社会责任的实证研究。我国保险企业社会责任与财务绩效关系的实证研究是对理论研究的有力佐证。首先,设计了保险企业社会责任评价指标体系；其次,运用我国保险企业有关数据,检测了我国保险企业社会责任的总体水平；最后,通过保险企业社会责任的结构分析,论证了企业规模、企业成长阶段、企业财务绩效对保险企业社会责任的影响程度。
八、中国保险企业社会责任政策主张与建议。我国保险企业社会责任的制度设计,重点在于探索符合我国国情和保险业发展初级阶段现状的有效实施路径。本章从我国保险企业社会责任建设的目标和原则入手,基于公司治理的角度探讨了增进我国保险企业社会责任的内部途径,初步构建了保险企业社会责任的治理框架。进一步,研究了增进中国保险企业社会责任的外部支持。
通过上述分析与探索,本文在保险企业社会责任研究上取得了如下进展和创新。
一、随着企业社会责任关注度的提高,企业社会责任制度的建立与管理已引起学术界的高度关注和热烈探讨,并形成了不少研究成果。在中国,对金融“三支柱”之一的保险企业社会责任的研究文献几近空白,甚至连描述性的界定都不曾出现。为此,本文选择保险企业社会责任为研究对象,并将其纳入金融学、经济学的研究范式,结合多种理论研究工具,运用跨学科方法,全面、系统、较为深入的开展了保险企业社会责任研究。选题具有探索性和创新性,研究范式、视角和方法突破现有文献的局限,扩展了研究的广度和问题分析的深度。
二、保险企业社会责任的边界及其相应的结论与建议是本文研究的又一创新点。1)通过收益成本分析,总结了保险企业自愿承担社会责任的因素；2)将博弈论分析引入保险企业社会责任的研究,探讨了保险企业、政府和社会的三方博弈下保险企业的最优行为选择；3)基于福利经济学的观点,探讨了保险企业社会责任存在外部正效应情形下,政府的干预边界及措施问题。
三、保险企业社会责任与经济绩效关系的研究及其相应的结论与建议也是本文研究的创新点。具体来讲：1)保险企业社会责任评价指标方面,通过总结和分析国内外相关文献,针对保险企业的特殊性,本文尝试性的设计了一套保险企业社会责任评价的指标体系,并据此计算出保险企业社会责任的得分情况；2)保险企业社会责任总量承担方面,相对于国内外研究文献主要基于企业社会责任对企业绩效的影响,本文在考虑了保险企业规模等因素下,着重分析了保险企业绩效对保险企业社会责任的影响及因素。
With the deeping of the reform and opening up, China insurance industry developed greatly in the next nearly thirty years and has made significant achievements. Although China Life Insurance Company Limited declared the first report of corporate social responsibility in insurance industry till 2007, China insurance corporate social responsibility have made notable achievements, which focus on the following aspects:Firstly, insurance companies based on the insurance mechanism, played an important role as "economic booster" and "social stabilizer" through effective insurance cover and timely indemnity; Secondly, insurance companies taked part in social management positively, developed liability insurance vigorously, constructed the health care system, carried out traffic safety and public security management by assiting the government, builded harmonious socialist society. Thirdly, insurance companies developrd rural insurance overall, improved rural insurance service system, construed new socialist countryside; finally, insurance companies devoted to the public welfare, returned to the society actively, established charity foundation, aided the poor and the disaster victim.
Despite the great achievement, it should be noted clearly that, either for recognition degree and implementation effect, China insurance corporate social responsibility still existes deficienvy. Firstly, As a new thing, The two leading insurers, China Life Insurance Company Limited and China Ping'an Insurance Group, publicly announced undertaking social responsibility last year. It is at the starting stage for China insurance corporate social responsibility. Secondly, it is unbalanced that insurance company undertakes social responsibility. Most minor insurance enterprises have no time to attend to social responsibility under double pressure of capital and survival; besides, they considered in the wrong perspective that what they undertake social responsibility will lower company's exist value, and ignored the good social image gained from undertaking social responsibility as well as the enhanced core competitiveness in the long time; Thirdly, some insurance companies are "forced" to undertake social responsibility, sush as the pressure of functional department or public opinion. Others lag behind the big insurers in action, which undertaken corporate social responsibility with herd behaviour, short time action and unclear target.
Theoretically, many researchers who studied on corporate social responsibility have made a lot of fruitful achievements. However, there is few materials of insurance corporate social responsibility particular in domestic academic field, and so almost no articles talking about related system, and innovation. Therefore it is valuable in academic and practical field to develop the study of insurance corporate social responsibility.
Thus, this thesis selects insurance corporate social responsibility as the research object, arounding the essence of insurance corporate social responsibility, in the perspective of interdisciplinary, based on the.economics, finance and insurance and statistics theory, using empirical analysis, case studies, comparative study, quantitative studies as the main methods, to explore the related issues of insurance corporate social responsibility from the academic and practical view. The research process is summarized as folloes:firstly, to present the origin of insurance corporate social responsibility, providing a sound base for the following analysis; secondly, to further describe the development and status quo of overaeas insurance corporate social responsibility, and to get the essence of their successful practice; thirdly, to construct the framework between China insurance corporate society responsibility and performance, and to analyse thoroughly the differentiation for China insurance corporate society responsibility; finally, to present the policies and measures which help optimize the system.
The thesis is composed by eight chapters. The main content of this thesis is arranged as follows:
1. Introduction. In this part, the author summarizes the background and significance of this thesis, methods and main content. After reviewing the literature of corporate society responsibility and related issues, the author proposes the innovation and outlook of the study.
2. The premise analysis of insurance corporate society responsibility. According to the target and contents of the study, the article defines the concepts of corporate society responsibility, insurance corporate society responsibility and other related issues, by carding the corporate society responsibility. Furthermore, it summarizes the theoretical research tools.
3. The theoretical perspective of insurance corporate society responsibility. This thesis explores the relationship between insurance corporate society responsibility and profits, explains the voluntary factors, by using cost-benefit method. And then, It briefly analyzes the mandatory factors that insurance companies undertake social responsibility by using game theory. Finally, resting on welfare economics, it shows the principle, the boundary and measures of government intervention and insurance corporate society responsibility.
4. The international difference of insurance corporate society responsibility. Due to differentiation of the level of economic development, the traditional culture system, and insurance development status etc, the development progress of insurance corporate social responsibility is not able to converge. This thesis summarizes the theory basis, the overall level, the evaluation standards, and promotion aspects of the insurance corporate society responsibility in developed countries and the developing countries, gets beneficial enlightenment by comparing insurance corporate society responsibility of two different types.
5. The realistic situation of insurance corporate society responsibility in China. With the recovery and development of insurance industry, insurance corporate society responsibility also goes through development course step by step. This thesis summarizes the reasons of insurance corporate society responsibility in China. Onward, it illustrates industry difference of insurance corporate society responsibility. Above all, it demonstrates the achievement and deficiency of insurance corporate society responsibility in China.
6. The necessity and constraint condition of insurance corporate society responsibility in China. Basing on theoretical analysis, This thesis summarizes the necessity and urgency of undertaking insurance corporate society responsibility in China. Meanwhile, It seeks the commitment mechanisms of insurance corporate society responsibility in China, by comparing between insurance corporate society responsibility and other related responsibilities.
7. The empirical study of insurance corporate society responsibility in China. The empirical study of relationship between insurance corporate society responsibility and finance is very important to theoretical research. This thesis devises the system of evaluation. And then, it tests overall level of insurance corporate society responsibility in China, by using the related datas. Furthermore, based on structural analysis, it illustrates the incidence of insurance corporate society responsibility because of enterprise scale, enterprise growth stage and enterprise finance.
8. The policy position and suggestion of insurance corporate society responsibility in China. In order to improving insurance corporate society responsibility in China, the most important thing is that we seekes efficient method. This thesis put forward the objectives and principles, constructes the governance framework of insurance corporate society responsibility. Meanwhile, it studies the internal and external supports.
The progress and creation of study made in this thesis are mainly reflected on three aspects:
Firstly, as the attention raise of insurance corporate society responsibility, many studies have paid great concerns to this topic and made fruitful results. However, there is few materials of insurance corporate society responsibility in domestic academic field, and even the term has never been defined. For this reason, this thesis selects insurance corporate society responsibility as the objective, and put the insurance corporate society responsibility into the financial, economical paradigm, the thesis have broken through the existing material limitation through replacing traditional way to improve the insurance corporate society responsibility with a new way by adopting many theories.
Secondly, Study on boundary and other related conclusions of insurance corporate society responsibility. 1) This thesis explains the voluntary factors, by using cost-benefit method. 2) It analyzes the optimal selection of insurance companies baseing on trilateral game of insurance company, government and society. 3) Resting on welfare economics, it shows the boundary and measures of government intervention because of exterior positive in insurance corporate society responsibility.
Thirdly, Study on relationship between insurance corporate society responsibility and finance. 1) This thesis devises tentatively system of evaluation of insurance corporate society responsibility by summarizing the related materiales; moreover, it calculates the points of insurance corporate society responsibility. 2) This thesis emphasizes influence of insurance enterprise finance in consideration of insurance enterprise scale.
引文
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