基于公司治理结构视角的我国上市保险公司财务信息披露质量研究-保险学专业论文.docxVIP

4 4 1 1 由于本文选题较新，且鉴于我国上市保险公司数量有限，写作过程中缺 乏实证研究，加之时间仓促及笔者自身水平有限，文中尚存在一定的缺点和 不足之处。 关键词：财务信息 财务信息披露质量 公司治理结构 上市保险公司财务信息 披露质量 上市保险公司治理结构 Abstract Financial information disclosure is one of the important mechanisms which designed to solve the problem of information asymmetry. The quality of financial information disclosure affects the efficiency of the capital market and the resource allocation. In recent years, a great deal of malignant accounting scandals has been disclosed in both domestic and aboard capital markets，which impaired seriously the confidence of investors and prevent the development of the capital market. In order to improve the quality of financial information, scholars suggest optimizing corporate governance. Insurance market is an asymmetrical market; therefore information disclosure is of great importance to insurance company. After the past 20 years’ development, china’s insurance market has made great progress. However, many problems have arisen, such as out-of-order competition, extensive operation. Therefore, the research on the information disclosure problem is very necessary at the present stage. The core of insurance company’s information disclosure problem is the quality of financial information. Due to short history of China’s insurance market has, imperfection of relevant system and legislation, the quality of its financial information has many problems. China life, PingAn of China and CPIC has issued stocks in Shanghai Stock Exchanges in 2007. It will be a trend that more and more insurance company will list its stocks publicly, which attracts people’s attention on the financial information’s quality of listing insurance company. As the leaders of insurance industry, listing insurance company’s financial information disclosure is of higher quality than other company. However, there are some evidence show that it is still be a doubt whether its quality meet the request strictly. The reason cause the problem is lies in many parts. One of them