CAJ | 학술논문

保险公司治理不同于一般上市公司治理，不是公司治理理论在保险业的简单应用，而是治理理论与保险行业特殊性的有机结合。本文基于三家A股上市保险公司案例，以保险公司经营的特殊性为逻辑起点，深入剖析了保险公司各治理要素的特殊性，建立了涵盖治理目标、治理原则、治理结构与机制、治理风险、治理评价和治理监管等要素的保险公司治理特殊性分析逻辑框架，提出保险公司治理的首要目标是解决股东和债权人之间的委托代理问题，而非经典的股东管理者以及大小股东问的委托代理问题。
보험공사치리불동우일반상시공사치리，불시공사치리이론재보험업적간단응용，이시치리이론여보험행업특수성적유궤결합。본문기우삼가A고상시보험공사안례，이보험공사경영적특수성위라집기점，심입부석료보험공사각치리요소적특수성，건립료함개치리목표、치리원칙、치리결구여궤제、치리풍험、치리평개화치리감관등요소적보험공사치리특수성분석라집광가，제출보험공사치리적수요목표시해결고동화채권인지간적위탁대리문제，이비경전적고동관리자이급대소고동문적위탁대리문제。
Unlike general corporate governance, insurers＇ governance is not a simple application of general corporate governance theory in the insurance industry, but a organic combination with the particularity of the insurance industry. This paper started from the special nature of insurer＇s operation, and analyzed in depth the various elements of governance mechanism, covering gov- ernance objectives, governance codes and mechanism, governance risks, evaluation, and governance supervision. This study proposes that the prime objective of the governance of insurance companies is to settle the principal-agent problem between shareholders and creditors rather than shareholder governors.