發(fā)布時間：2018-03-22 20:16

  本文選題：壽險公司　切入點：內(nèi)部控制　出處：《大連海事大學》2014年碩士論文　論文類型：學位論文

【摘要】：保險行業(yè)作為經(jīng)營風險的特殊行業(yè),改革開放三十多年以來,我國壽險業(yè)取得了長足的進步,為經(jīng)濟發(fā)展和社會和諧提供了有力的保障。伴隨著快速發(fā)展,我國壽險公司經(jīng)營的高風險性、社會性、長期性特征日益突出,保險風險管理對于壽險業(yè)的生存和發(fā)展顯得極為重要,加強和改善內(nèi)部控制已成為國內(nèi)外企業(yè)管理變革的重要主題。 關于內(nèi)部控制的研究,國際組織、政府部門、監(jiān)管機構以及咨詢公司相繼制定了一系列指導企業(yè)內(nèi)控建設的文件。國際上,美國COSO委員會先后發(fā)布的《內(nèi)部控制整合框架》、《風險管理融合框架》,已經(jīng)形成了一套較為完整的理論體系,并推動內(nèi)部控制實踐深入發(fā)展,在全球范圍內(nèi)產(chǎn)生了廣泛而深遠的影響。隨著我國壽險公司的風險不斷加大,我國政府和相關監(jiān)管部門也在不斷加強對壽險公司內(nèi)部控制建設的要求,內(nèi)部控制已經(jīng)成為我國壽險公司各項活動的基礎,它可以幫助經(jīng)營管理合法合規(guī)、資產(chǎn)安全、財務報告及相關信息真實完整,提高經(jīng)營效率和效果,促進公司實現(xiàn)發(fā)展戰(zhàn)略。內(nèi)部控制通過在公司內(nèi)部制定和實施一系列制度、程序和方法,對經(jīng)營風險進行事前防范、事中控制和事后評價的動態(tài)過程和機制。我國壽險公司內(nèi)部控制理論的研究起步較晚,且滯后于內(nèi)部控制建設實踐。近年來,我國保險公司在加強內(nèi)控建設方面也做了很多探索。 本文運用比較分析和實證分析的研究方法,結合COSO理論,對A人壽保險公司內(nèi)部控制進行研究,通過對公司內(nèi)部控制框架體系中的內(nèi)部環(huán)境、風險識別與評估、控制活動、信息與溝通、監(jiān)督等五部分內(nèi)容進行全面的分析,同時,找出公司內(nèi)部控制過程中存在的問題,提出了建設性的意見和建議。包括完善A人壽保險公司內(nèi)部控制環(huán)境,針對控制活動環(huán)節(jié)的不足提出了一些強化、完善銷售控制、承保控制、理賠控制、保全控制、財務控制、資金控制的建議,以及針對建立內(nèi)部控制評價人員機制,健全風險問責機制,加強關鍵崗位人員異常行為的監(jiān)督管理,內(nèi)部控制系統(tǒng)建設方面的優(yōu)化建議。
[Abstract]:The insurance industry, as a special industry of management risk, has made great progress since the reform and opening up for more than 30 years, which provides a strong guarantee for economic development and social harmony. The high risk, social and long-term characteristics of life insurance companies in our country are increasingly prominent. Insurance risk management is very important for the survival and development of life insurance industry. Strengthening and improving internal control has become an important theme of management reform in enterprises at home and abroad. On the study of internal control, international organizations, government departments, regulators and consulting firms have drawn up a series of documents to guide the construction of internal control in enterprises. The "Internal Control Integration Framework" and the "risk Management Fusion Framework" issued successively by the COSO Committee of the United States have formed a relatively complete theoretical system and promoted the in-depth development of internal control practice. With the increasing risk of life insurance companies in our country, our government and relevant regulatory departments are also constantly strengthening the requirements for the construction of internal control of life insurance companies. Internal control has become the basis for all activities of life insurance companies in China. It can help business and management to be legal and compliant, asset safety, financial reports and related information to be true and complete, and to improve the efficiency and effectiveness of operations. To promote the realization of the development strategy of the company. Internal control takes precautions against business risks in advance by formulating and implementing a series of systems, procedures and methods within the company. The research on internal control theory of life insurance companies in China started late and lagged behind the practice of internal control construction. Our country insurance company has also made a lot of exploration in strengthening the construction of internal control. This article uses the comparative analysis and the empirical analysis research method, unifies the COSO theory, carries on the research to the A life insurance company internal control, through to the company internal control frame system internal environment, the risk identification and the appraisal, the control activity. The information and communication, supervision and other five parts are analyzed in a comprehensive way. At the same time, the problems existing in the process of internal control of the company are found, and constructive opinions and suggestions are put forward, including perfecting the internal control environment of A life insurance company. Aiming at the deficiency of control activities, the paper puts forward some suggestions to strengthen, perfect sales control, underwriting control, claim control, preservation control, financial control, capital control, and to set up internal control appraisal personnel mechanism. Improve the risk accountability mechanism, strengthen the supervision and management of abnormal behavior of key post personnel, and optimize the construction of internal control system.
【學位授予單位】：大連海事大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F842.3;F840.4

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本文編號：1650209