【作者】 邢栋；

【导师】 吕岩峰；

【作者基本信息】 吉林大学 ， 法经济学， 2012， 博士

【摘要】 金融危机，特别是2008年由美国次贷危机引发的史所罕见的国际金融风暴，其沉痛的教训警示我们，国家适度管理与监督经济活动是必要的。法律制度作为国家管理经济、金融的有力手段，其有效的方式之一就是建立完善的信息披露制度。目前，我国保险业正处于快速发展的时期，更应该尽快建立一套完善的保险公司信息披露制度体系。保险公司信息披露制度是调整保险信息需求者在保险公司信息披露过程中发生的各种社会关系的法律规范体系。建立并完善保险公司信息披露制度，根本目的在于解决保险市场信息不对称问题，提高保险市场效率，降低保险交易成本，促进保险业持续、健康快速发展，更好的服务于和谐社会建设。通过实施保险公司信息披露制度，可以增强保险企业和保险市场的透明度，帮助投保人、被保险人和利益相关者更好的了解保险产品，对保险企业的经济实力、资信情况、经营业绩、服务质量和发展前景做出正确的判断，使他们在购买、消费保险公司提供的产品和服务时，能充分、及时地获取必要的信息，从而做出更为准确的判断，避免不必要的风险。建立完善的保险公司信息披露制度，有利于形成有效的市场约束机制，促进保险公司之间公平竞争；有利于促进保险企业加强内控制度建设，提高经营管理水平；有利于保险监管机关更好的把握保险市场动态，从而达到合理配置保险市场资源的目的。保险公司信息披露制度的法经济研究是一个涉及到法学和经济学跨学科交叉整合的课题。本文将尝试系统地研究保险公司信息披露法律制度的产生原因、基础理论、规范体系、运行机制及法律责任等，并将以经济学分析的思路贯穿始终。本文的主要观点是：（1）建立和完善保险公司信息披露制度的目的在于消除或减少保险市场的信息不对称、信息欺诈等现象，以保护广大保险消费者的利益，维护保险市场的公平竞争秩序，实现保险市场中的资源最优配置。（2）实现公平、兼顾效率应该是保险公司信息披露制度的根本价值所在。保险公司信息披露制度作为维护广大保险消费者权益的重要法律制度体系，应当充分实现法之公平理念，同时其作为促进资源优化配置的法制体系，应当兼顾效率。（3）保险公司信息披露违法行为的法律责任是一个经济法责任体系，除可以使用传统的行政、民事、刑事等责任形式外，还可以有其特殊的如行业禁入和降低信誉评级等方式的责任形式。（4）有效的信息披露制度，是促进保险公司治理结构改善的制度保障；同时，良好的公司治理，也必然促进信息披露质量的提高，增进公司的透明度。（5）信息披露已经成为现代保险市场发展和保险监管的基本理念。本文的创新主要体现在以下两个方面：（1）通过法经济学的新型视角，运用经济学和法学的双重分析方法，对保险公司信息披露制度进行系统的研究和分析，是一种对具体制度进行的跨学科研究。通过分析保险公司信息披露行为及影响因素，完善保险公司信息披露机制，提高信息披露水平，增加保险市场的信息透明度，强化监管，促进市场资源的有效配置和合理流动，建立更加完善、健康和持续发展的保险市场，为加快制定促进我国保险业科学发展相关政策法规提供更为全面的理论支持。（2）从保险消费者知情权的角度对保险公司信息披露制度进行了阐释。保险公司信息披露义务与保险消费者的知情权从根本上讲是同一权利、义务关系中的两端。所以对保险公司信息披露制度的分析与评价，不能简单的只比较分析保险公司本身的成本与收益，更要考察和分析保护广大保险消费者知情权的实现所带来的整体收益。知情权广泛影响广大保险消费者其他权利的行使，而保险公司信息披露制度，从法律制度层面上保障了保险消费者知情权的合理实现。本文共分为八个部分，其主要内容如下：第一部分是引论。本章在简要介绍了本文的选题背景以及本文研究的理论意义和现实意义后，对国内外保险公司信息披露制度既有研究文献进行了较为系统的梳理及评述。然后说明了本文的研究内容、研究方法、主要创新及不足之处。第二部分是保险公司信息披露制度的变迁及其相关经济学理论。本章首先阐述了信息及信息披露制度的基本概念，并通过对保险公司信息披露制度演进的考查，从发展的角度证明了保险公司信息披露制度的产生和发展均是与社会经济的发展和法律制度的建设密不可分的。然后对保险公司信息披露制度所涉及的经济学基础理论，主要包括信息不对称理论、交易成本理论以及信息的公共产品理论进行了重点阐述，为后文的经济学分析奠定了理论基础。第三部分是保险公司信息披露制度的经济学分析。本章首先是对保险公司信息披露制度的成本与收益进行分析，具体包括对保险公司信息披露制度的立法成本、监管机构适用制度的执法成本以及保险公司执行信息披露制度的守法成本三个方面的分析，并与成本分析相对应，分别从立法、执法和守法三个方面对保险公司信息披露制度的实施的收益进行了分析；其次是对保险公司信息披露制度的供给与需求分析，具体说明了保险公司信息披露制度法律供给的特殊性、法律需求的特殊性以及供求与成本、收益之间的关系；最后是对保险公司信息披露必要性的经济学论证。第四部分是保险公司信息披露制度的法学分析。本章首先从保险法中最大诚信原则的角度对保险公司信息披露制度的法学理论根源进行了较为详尽阐述；然后分别从信息需求者知情权保护以及保险人的说明义务两个方面对保险公司信息披露制度进行法学分析；最后从维护保险市场正常经营秩序、实现保险信息公开化、确立保险市场参与者公平的法律地位以及体现法律制度的效率性四个方面对保险公司信息披露制度的法律价值进行了归纳。第五部分是我国保险公司信息披露现状及制约因素分析。本章对目前我国保险市场中保险公司公司信息披露方面存在问题从四个方面进行总结，在此基础上从监管层面、保险公司自身层面以及外部环境三个角度对我国保险公司信息披露现状的制约因素进行了的分析。第六部分是国际及我国台湾地区保险业信息披露制度的比较分析。本章具体包括对国际保险监管协会保险信息披露文件的介绍和分析，对美国、德国、日本等国家保险业的信息披露制度的比较，以及对我国台湾地区保险公司信息披露制度的考查。并在比较分析的基础上总结出我国在完善保险公司信息披露制度方面应关注的主要问题。第七部分是对完善我国保险公司信息披露制度的思考。本章是在前文研究及分析的基础上，对完善我国保险公司信息披露制度的具体建议。具体从保险公司信息披露制度体系的重构、完善保险公司治理结构和保险公司信息披露制度监管体系建设三个方面予以重点论述，以期对完善我国保险公司信息披露制度建设能够提供有益的借鉴和建议。文章最后一部分是本文的结论及对未来研究的展望。更多还原

【Abstract】 Financial crisis, especially in 2008 by the American sub-loan crisis of the historyof the rare international financial turmoil, the painful lesson warning us, moderatestate supervision and management of economic activities is necessary, legal system asthe national economic management, financial means, the effective way is to establishperfect information disclosure system of. At present, in the insurance industry inChina is undergoing a period of rapid development, should establish a set of perfectinformation disclosure system of the insurance company. Insurance companyinformation disclosure system is to adjust the insurance information needs in theinformation disclosure of insurance companies process occurs in a variety of sociallaw system. To establish and perfect the insurance company information disclosuresystem, the fundamental purpose is to solve the problem of asymmetric information ininsurance market, improve insurance market efficiency, reduce insurance transactioncost, the insurance industry to promote sustained, healthy and rapid development,better service to the construction of harmonious society. Through the implementationof insurance company information disclosure system, can enhance the insurancecompanies and insurance market transparency, help the insured, the insured and thestakeholders and the public a better understanding of insurance products, insuranceagainst the economic actual strength of the enterprise, credit standing, businessperformance, service quality and development foreground to make correct judgment,making them in the purchase of insurance companies, consumer products and services,full, timely access to the necessary information, so as to make a more accuratejudgment, to avoid unnecessary risks. Perfect information disclosure system ofinsurance companies, is conducive to the formation of effective market constraintmechanism, is conducive to the promotion of insurance enterprises to strengthen theconstruction of internal control system, improve management level. For the insuranceregulatory authorities to better grasp the insurance market, promote the faircompetition among insurance companies, so as to achieve the rational allocation ofmarket resources for the purpose of insurance. The insurance company information disclosure law economic research is relatedto a law and economics of interdisciplinary integration project. This article willattempt to systematically study the insurance company information disclosure systemreasons, basic theory, system, mechanism and legal responsibility, and to theeconomic analysis of train of thought is perforative from beginning to end.The main point of this paper is: (1) the insurance company informationdisclosure system aims to eliminate or reduce the asymmetric information ininsurance market, information fraud and other phenomena, in order to protect themajority of insurance consumers’ interests, maintain the insurance market order of faircompetition in the insurance market, realize the optimal allocation of resources. (2) toachieve fairness, efficiency of insurance companies should be the fundamental valueof the information disclosure system. Insurance company information disclosuresystem as the promotion of insurance the insurance consumer rights and interestsimportant legal system, should fully realize the fair idea of law, at the same time asthe optimal allocation of resources to promote the legal system, should give attentionto efficiency. (3) the information disclosure of insurance company of violations oflegal liability is a liability of the economic law system, except you can use thetraditional administrative, civil, criminal and other forms of liability, but also has itsspecial such as off-limits industry and lowered credit rating and other forms ofliability form. (4) effective information disclosure system, is to promote thegovernance structure of insurance companies to improve the system security; at thesame time, good corporate governance, will inevitably promote improving thedisclosure quality, enhance the transparency. (5) information disclosure has becomethe modern insurance market development and regulation of the basic concept.This innovation is mainly reflected in the following two aspects: (1) through thelaw and economics of new perspective, using the economics and jurisprudenceanalysis method, the insurance company information disclosure system to carry out asystematic study and analysis, is a concrete system of interdisciplinary research.Through the analysis of the information disclosure of insurance company of behaviorand influence factors of insurance company, perfect information disclosuremechanism, improve the level of information disclosure of insurance market, increasethe transparency of information, strengthen supervision, promoting market resourceseffective disposition and reasonable flow, the establishment of a more perfect, healthyand sustainable development of the insurance market, to accelerate the development of stimulative our country insurance science the development of relevant policies andregulations to provide more comprehensive theoretical basis. (2) from the insuranceconsumers right angle to the insurance company information disclosure system ofinterpretation. Insurance company insurance duty of information disclosure and theconsumer’s right to know is essentially the same rights, obligations of ends. So theinsurance company information disclosure system of analysis and evaluation, not onlya simple comparison and analysis of the cost and income of the insurance companyitself, but to inspect, analysis of protection of the majority of insurance consumers’right to know the overall income. The right to know widely affects the majority ofinsurance consumers with the exercise of other rights, and the insurance companyinformation disclosure system, from the aspect of the legal system to protect theconsumer’s right to know the reasonable implementation of insurance.This paper is divided into eight parts, the main contents are as follows:The first part is introduction. This chapter briefly introduces the background andthe theoretical significance and the practical significance, the domestic and foreigninsurance company information disclosure system the existing research literaturemakes a systematic summary and review. Then this paper illustrates the researchcontent, research methods, main innovations and deficiencies.The second part is the insurance company information disclosure system changeand its related theory of economics. This chapter first describes the information andthe information disclosure system of basic concepts, and through to the insurancecompany information disclosure system evolution investigation, from the angle ofdevelopment proved that insurance company information disclosure systemgeneration and development are associated with the development of social economyand the construction of the legal system is inseparable. And then the insurancecompany information disclosure system relates to the basic theory of economics,including the theory of asymmetric information, transaction cost theory andinformation theory of public product are expounded, as the economics analysis of the.The third part is the insurance company information disclosure systemeconomics analysis. This chapter is the first insurance company informationdisclosure system cost and benefit analysis, specifically including the informationdisclosure of insurance companies legislation cost, insurance regulators of theapplicable system of law enforcement cost and insurance company to perform theinformation disclosure system of law-abiding cost three respects undertake an analysis, from the insurance company information disclosure system returns from the and thecorresponding legislation, law enforcement and law three aspects to carry on theanalysis; followed by the insurance company information disclosure system supplyand demand analysis, detailed description of the information disclosure of insurancecompany of system of legal supply particularity, legal requirements as well as thespecial law between the supply and demand relationship; the last is the insurancecompany information disclosed necessity by economics demonstration.The fourth part is the insurance company information disclosure system of lawanalysis. This chapter starts from the principle of utmost good faith in insurance lawof insurance company information disclosure system of law theory in detail; thenfrom the information needs to protect the right to know and the insurer ’s obligation ofexplanation two aspects to the insurance company information disclosure system oflaw analysis; finally from the normal management order, maintenance of insurancemarket the realization of insurance information public, to establish the insurancemarket participant fair legal status as well as the embodiment of legal systemefficiency in four aspects of the information disclosure of insurance company ofsystem of legal value are summarized.The fifth part is our country insurance company information disclosure of thestatus quo and analysis of the restricting factors. This chapter of the present insurancemarket insurance company information disclosure problems from four aspects weresummarized in this paper, on the basis of the regulatory level, the insurance companyown level as well as the external environment in three aspects to our countryinsurance company information disclosure of the status quo to restricted an element toundertake systems analysis.The sixth part is the international and Taiwan District of our country insuranceindustry information disclosure system comparative analysis. This chapter includesthe International Association of insurance and insurance information disclosuredocument introduction and Analysis on the United States, Britain, Germany, Japanand other countries, insurance information disclosure system, and the Taiwan area ofChina insurance company information disclosure system investigation. In the earlystage on the basis of comparative analysis summed up in establishing and perfectingthe insurance company information disclosure system is the main concern.The seventh part is to perfect our country’s insurance company informationdisclosure system thinking. This chapter is in the previous study and on the basis of the analysis, to improve China’s insurance company information disclosure systemspecific recommendations. Concrete from the insurance company informationdisclosure system and reconstruction of the system, improve the governance structureof insurance companies and insurance companies to disclose information systemsupervision system in three key aspects to be discussed, in order to perfect ourcountry’s insurance company information disclosure system can provide a usefulreference and suggestion.The last part is the conclusion and prospects for future research.更多还原