I 摘要 随着经济社会不断发展，企业社会责任越来越受到社会大众及企业经营者的 重视。在现代经济中，金融业逐渐成为国民经济和社会发展的强大推动力，其中 保险业与银行业、证券业相比又具有鲜明的特殊性。保险行业的本源是保障功能， 即提高全社会和个体防范和抵御风险的能力，这种行业特殊性决定了其履行社会 责任的重要性和必要性。然而与发达国家相比，我国保险企业在履行社会责任方 面仍处于起步阶段，社会责任缺失现象时有发生。此外，由于我国保险业处于发 展的黄金阶段，企业数量增长快，规模差异大，内部管理水平参差不齐，导致我 国保险企业在履行社会责任方面存在严重的不均衡问题。 本文首先论述了企业社会责任的理论概念、研究现状和评价方法；其次，以 “利益相关者”理论、“四位一体”理论模型为基础，结合我国保险企业社会责 任履行现状，构建了拥有7个一级指标、38个二级指标和59个三级指标的保险企 业评价指标体系；再次，选取我国保险行业的领军企业—中国平安作为具体研究 对象，利用构建的评价指标体系对其社会责任实践状况进行分析评价，重点指出 其在社会责任实践中存在的问题不足；最后，以问题为导向为平安保险集团提出 优化对策，为推动平安保险集团乃至我国保险企业积极履行社会责任提出意见建 议，同时为保险监管部门进一步加强指导管理提供参考。 关键词：社会责任；保险企业；指标体系；平安保险集团；优化对策 Abstract II Abstract With the continuous development of economic society, corporate social responsibility has been paid more and more attention by the public and business operators.In the modern economy, the financial industry has gradually become a powerful driving force for the development of the national economy and society. Compared with the banking industry and the securities industry, the insurance industry has distinct particularity.The origin of insurance industry is its safeguard function, that is, to improve the ability of the whole society and individuals to prevent and resist risks. The particularity of this industry determines the importance and necessity of fulfilling its social responsibility.However, compared with developed countries, China's insurance companies are still in the initial stage of fulfilling their social responsibility, and the lack of social responsibility occurs from time to time.In addition, as the insurance industry in China is in the golden stage of development, the number of enterprises is growing rapidly, the scale difference is large, and the internal management level is uneven, leading to serious imbalances in the performance of social responsibility of insurance enterprises in China. This paper first discusses the theoretical concept, research status and evaluation methods of corporate social responsibility；Secondly, based on the theory of "stakeholders" and the theory of "four in one" and combined with the status quo of social responsibility fulfillment of insurance enterprises in China, the evaluation index system of insurance enterprises with seven first-class indicators, 38 second-class indicators and 59 third-class indicators is constructed；thirdly, China Ping An, the leading enterprise in China's insurance industry, is selected as the specific research object, and its social responsibility practice is analyzed and evaluated by using the constructed evaluation index system；finally, the problem-oriented Ping An Group put forward optimization measures, to promote Ping An Group and even China's insurance companies to actively fulfill their social responsibility to put forward suggestions, while providing a reference for the insurance regulatory authorities to further strengthen the guidance and management. Keywords: social responsibility; insurance enterprise; index system; Ping An Insurance Group; optimization strategy 目 录 I 目 录 摘要 ................................................................................................................................... I Abstract .......................................................................................................................... II 第1章 绪论 ..................................................................................................................... 1 1.1选题背景及意义 .................................................................................................. 1 1.1.1选题背景 .................................................................................................... 1 1.1.2选题意义 .................................................................................................... 1 1.2国内外研究现状 .................................................................................................. 2 1.2.1国外研究现状 ............................................................................................ 2 1.2.2国内研究现状 ............................................................................................ 4 1.2.3研究成果及问题不足 ................................................................................ 4 1.3研究方法与路径 .................................................................................................. 6 1.3.1研究方法 .................................................................................................... 6 1.3.2研究路径 .................................................................................................... 6 1.4本章小结 .............................................................................................................. 6 第2章 企业社会责任相关理论综述 ............................................................................. 8 2.1企业社会责任的相关概念 .................................................................................. 8 2.1.1企业社会责任的内涵 ................................................................................ 8 2.1.2企业社会责任的特征 ................................................................................ 8 2.1.3企业社会责任的对象 .............................................................................. 10 2.2企业社会责任评价理论 .................................................................................... 12 2.2.1基础理论——利益相关者理论 .............................................................. 12 2.2.2“四位一体”模型理论 ................................................................................ 13 2.2.3企业社会责任评价原则 .......................................................................... 15 2.3本章小结 ............................................................................................................ 16 第3章 保险企业社会责任履行状况评价 ................................................................... 17 3.1保险企业社会责任内涵 .................................................................................... 17 3.2我国保险企业社会责任实践概况 .................................................................... 17 3.2.1我国保险行业的兴起和发展 .................................................................. 17 3.2.2我国保险企业社会责任实践取得的主要成就 ...................................... 18 目 录 II 3.2.3我国保险企业社会责任实践存在的主要问题 ...................................... 19 3.3基于利益相关者的保险企业社会责任评价维度 ............................................ 22 3.3.1股东维度的企业社会责任 ...................................................................... 22 3.3.2员工维度的企业社会责任 ...................................................................... 23 3.3.3产品维度的企业社会责任 ...................................................................... 23 3.3.4消费者维度的企业社会责任 .................................................................. 23 3.3.5商业伙伴维度的企业社会责任 .............................................................. 24 3.3.6政府维度的企业社会责任 ...................................................................... 24 3.3.7社会公益维度的企业社会责任 .............................................................. 24 3.4保险企业社会责任评价指标体系 .................................................................... 25 3.4.1保险企业社会责任综合指标体系框架 .................................................. 25 3.4.2保险企业社