中文摘要：

保险公司治理评价是保险公司治理理论与实践的重要组成部分。本文构建了一个涵盖股东权益机制、董事会治理、监事会治理、经理层治理、信息披露机制、利益相关者治理、公司治理文化、公司社会责任等8个一级指标以及与之相关的33个二级指标和117个三级指标的保险公司治理评价指标体系。本文基于层次分析法对保险公司治理评分的计算方法进行了探讨，并籍此对保险公司治理评分进行了算例分析。该保险公司治理评价指标体系与评分计算方法有利于促进保险公司自身的治理诊断控制，并能为保险公司的股东、债权人、员工、客户等各类利益相关者的相关决策及政府的监管提供有益的指导与参考。

英文摘要：

Governance rating is an importance component of the corporate governance theories and practices of insurance companies. This paper introduced a corporate governance rating index system composed of 8 tier-1 indexes （ shareholder equity mechanism, the board of directors governance, the board of supervisors governance, manage- ment governance, information disclosure mechanism, stakeholders governance, corporate governance culture and corporate social responsibility） , 33 tier-2 indexes and 117 tier-3 indexes. It also put forward a rating scoring meth- od based on the AHP method, and conducted a simulation analysis of governance rating of insurance companies ac- cording to this scoring method. This index system and scoring method of governance rating may help insurance companies to improve the diagnostic control of their own corporate governance mechanism and practices, and provide some useful guidance and references for both the decision-making of various stakeholders such as shareholders, creditors, employees and customers and the regulation of government authorities.