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中文摘要：
保险公司治理不是公司治理理论的简单应用，而是公司治理与保险行业特殊性的有机结合。本文从不同组织形式保险公司治理的比较、股东治理、董事会治理、高管治理、监管与非监管团体的监督作用以及治理与绩效关系等方面系统梳理了国外保险公司治理的相关研究成果，提出保险公司治理的研究逻辑，即保险公司经营的特殊性是保险公司治理研究的逻辑起点，经营特殊性决定了治理目标的特殊性，进而治理结构与机制上与一般公司也不相同，而合理控制风险承担是保险公司治理目标特殊性的重要体现，也是保险公司治理的核心，并对未来的研究方向做了展望。
英文摘要：
Insurers＇ governance is a combination of general corporate governance theory with the insurance industry particularity. This paper systematically sorted out the research on foreign insurers＇ governance covering comparison of governance between different forms of organization, shareholding, boards, executives, the supervisory role of regulators and non-regulatory bodies and the relation between governance and performance. The paper put forward the research logic on governance,which held that the special nature of insurer＇s operation was the starting point for research on insurer＇s governance. The operational uniqueness determined the particularity of governance objectives, and accordingly the governance structure and mechanisms were not the same as the general eases. Reasonable level of risk taking was an important manifestation and the core requirement of the insurers＇ governance. This paper also pointed out the future research directions.
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