相互保险组织与股份保险公司效率比较:国外文献综述

被引：10

作者：

沈健

杜鹃

机构：

[1] 上海立信会计金融学院

来源：

南方金融 | 2017年 / 02期

关键词：

共享经济; 相互保险; 经理人监督; 独立董事; 委托书争夺战;

D O I：

暂无

中图分类号：

F842.3 [保险组织];

学科分类号：

摘要：

相互保险组织和股份保险公司是保险组织的两种主要形式。本文梳理近年来有关相互保险组织的国外研究文献,通过与股份保险公司的比较来分析相互保险组织的优势及不足。主要研究结论:第一,相互保险组织与投保人之间的道德风险和逆向选择程度较低;第二,相互保险组织的所有人与经理人的委托代理问题更为严重,内部激励与外部监督不足,客观上需要组织内部章程和外部监管的双重约束;第三,相互保险组织的资本补充渠道有限,偿付能力和信息技术偏弱。上述研究结论对我国相互保险组织培育和发展的启示:相互保险组织应定位于经营长期、特殊风险的险种,特别是个人长期疾病保险与职业责任保险这两类易产生市场失灵的险种;从治理结构着手解决"内部人控制"问题,建立和完善成员代表大会制度;发挥独立董事的监督作用,提高董事会中独立董事的比例;加强对盈余管理的监管,遏制经理人支出偏好行为;在税收政策和融资渠道方面给予相互保险组织配套政策支持。

引用

页码：25 / 31

页数：7

共 16 条

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