保险集团公司社会责任信息披露研究

发布时间：2018-03-09 12:50

本文选题：社会责任　切入点：信息披露　出处：《湖北大学》2013年硕士论文　论文类型：学位论文

【摘要】：20世纪60年代以来,在经济发展进程中,一些工业化的弊端逐渐暴露出来。比如,环境污染、滥用童工、工作条件恶劣、职工生活无保障、偷税漏税等。因此,社会公众开始关注企业的社会绩效,要求企业在追求经济利益的同时承担起社会责任,企业应对员工、消费者、社区和环境等各方面负责。20世纪90年代以来,随着可持续发展理念的不断深入,我国政府和企业也逐步开始关注和重视企业的社会责任,在学习和借鉴国外企业社会责任理论和实践经验的同时,结合我国实际,相继出台了一系列的法律法规。从国内外研究的现状可以看出,虽然企业社会责任研究已成为热点,但对社会责任信息披露的研究主要从广泛的领域来了解整体状况,极少有学者从某一具体的行业来研究。我国有极个别的研究涉及金融行业的企业社会责任分析,但仅仅是对我国以上市商业银行为代表的金融行业的社会责任进行定性和定量的分析,而对我国保险业尤其是保险集团公司社会责任进行研究的还很少。为此,对我国保险集团公司社会责任信息披露进行研究很有必要。本文以我国保险集团公司2009年至2011年连续三年的社会责任报告或年度报告为样本,运用指数分析法分析保险集团公司社会责任信息披露的现状,并对其进行统计分析。研究发现,各保险集团公司都以独立的社会责任报告披露企业承担社会责任的状况,并且定性与定量信息披露相结合；披露结构清晰,展现时代特色；重点披露员工信息和客户信息,最不注重伙伴方面信息的披露；上市与非上市保险集团公司履行社会责任的状况相差很大；社会责任信息含量逐年提高。但是,各保险集团公司社会责任信息披露没有统一的披露范本,且社会责任报告形式和结构各异；各保险集团公司信息披露内容不统一、差异较大且缺乏连贯性；负面信息披露甚少；各保险集团公司社会责任信息成绩排名不稳定。因此,应从以下几个方面对保险集团公司社会责任信息披露状况加以改善。在法律方面,做到有法可依；在制度方面,建立企业社会责任信息披露的审计制度；在理论方面,加强对保险业社会责任信息披露的理论研究；在社会方面,加强监督；在政府方面,鼓励企业主动披露社会责任信息,发挥示范作用；在保险集团公司方面,应加强披露意识。
[Abstract]:Since 1960s, in the process of economic development, some disadvantages of industrialization have been gradually exposed. For example, environmental pollution, abuse of child labour, poor working conditions, insecure living conditions for workers and staff, tax evasion and so on. The public begin to pay attention to the social performance of enterprises, which require enterprises to undertake social responsibility while pursuing economic benefits. Since 90s, enterprises should be responsible for employees, consumers, community and environment. With the continuous deepening of the concept of sustainable development, our government and enterprises have gradually begun to pay attention to and attach importance to corporate social responsibility, while learning and learning from the theory and practical experience of corporate social responsibility of foreign countries, combined with the reality of our country. A series of laws and regulations were issued one after another. It can be seen from the current research situation at home and abroad that, although the research on corporate social responsibility has become a hot spot, the research on the disclosure of social responsibility information is mainly from a wide range of fields to understand the overall situation. Very few scholars study from a specific industry. In China, there are very few studies involving the analysis of corporate social responsibility in the financial industry. However, it is only a qualitative and quantitative analysis of the social responsibility of the financial industry represented by the commercial banks above the city of China, while the research on the social responsibility of the insurance industry, especially the insurance group companies, in our country is still rare. It is necessary to study the disclosure of social responsibility information of insurance groups in China. Taking the social responsibility report or annual report of Chinese insurance group companies from 2009 to 2011 as samples, this paper analyzes the current situation of social responsibility information disclosure of insurance group companies by means of index analysis. It is found that all insurance group companies use independent social responsibility reports to disclose the situation of corporate social responsibility, and combine qualitative and quantitative information disclosure, the disclosure structure is clear, showing the characteristics of the times. Focusing on the disclosure of employee and customer information, with the least emphasis on the disclosure of partner information; the performance of social responsibility of listed and unlisted insurance group companies is very different; the information content of social responsibility is increasing year by year. However, There is no uniform model for the disclosure of social responsibility information, and the forms and structures of the social responsibility report are different; the contents of the information disclosure of the insurance groups are not uniform, the differences are large and lack of consistency, and the negative information disclosure is very little. Therefore, the social responsibility information disclosure of insurance groups should be improved from the following aspects. To establish an audit system for the disclosure of corporate social responsibility information; to strengthen the theoretical research on the disclosure of social responsibility information in the insurance industry in theory; to strengthen supervision in the social aspect; to encourage enterprises to actively disclose social responsibility information on the part of the government; Give play to the role of demonstration; in the insurance group companies, should strengthen the awareness of disclosure.
【学位授予单位】：湖北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F275;F842.3

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