亞洲公司治理協會與里昂證券每2年皆會共同發表亞洲區公司治理調查與排名，而我國2012年在亞洲區之排名為第六名，名次不僅不及於新加坡與香港，甚至還低於泰國。 因此為了要提高國內企業之公司治理水平，金融監督管理委員會指定臺灣證券交易所成立「公司治理中心」，藉由公司治理評鑑之制度了解目前公司治理之現況。 臺灣證券交易所公司治理中心之公司治理評鑑制度已於2014年開始實施，其受評鑑之對象包括國內上市、上櫃之企業。然就保險業而言，因其產業之特性有別於一般產業，倘以現行之評鑑項目去評定保險業公司治理之狀況，其所得出之結果可能將會與現況有所出入。 在各國的公司治理評鑑系統中都有其自己之標準與使用範圍，本文將以現有國內外之公司治理評鑑經驗與系統為基礎，結合我國保險業公司治理的現況與國內外保險組織公司治理之相關規定，並考量其特殊性後提出我國保險業公司治理評鑑之初步方案，使保險業之公司治理評鑑可為保險業改善公司治理狀況提供參考；再者亦可提供金融監督管理委員會進行公司治理監管之參考。 The Asian corporate governance Association and CLSA will publish “Asia Corporate Governance Watch” every 2 years. The CG Watch of Taiwan ranked sixth in Asia in 2012. The ranking not only inferior to Singapore and Hong Kong, and even lower than Thailand.Therefore, the Financial Supervisory Commission(FSC) requires the Taiwan Stock Exchange (TWSE) to establish the “Corporate Governance Center ” to improve the corporate governance standards of domestic enterprises. And through the corporate governance evaluation system of understanding the current status of corporate governance. The corporate governance evaluation system of Taiwan Stock Exchange Centre has been implemented in 2014, the objects of evaluation included publicly traded companies.But for insurance industry, its industrial characteristics different from general industry. If use the evaluation of existing items to evaluate the status of insurance industry corporate governance, the evaluation results will not correct. The corporate governance evaluation system of States has itself standard and using range. This paper will base in the corporate governance evaluation experience and system of domestic and international, beside will combine Taiwan insurance industry status of corporate governance and the corporate governance relevant laws and regulations of insurance organizations of domestic and international, and consider the particularity of insurance industry. Propose the corporate governance evaluation of preliminary program for Taiwan insurance industry. Make the corporate governance status of insurance industry can be improved; Furthermore also can provide financial supervision the corporate governance regulatory of reference.
