本文選題：保險公司　切入點：財務風險　出處：《江蘇大學》2017年碩士論文

【摘要】：近三十年來,得益于我國巨大而又健康的市場,中國的保險業(yè)取得了長足的進步,但我國保險企業(yè)抗風險的能力仍顯得十分脆弱,財務風險管理水平還需要不斷地提升。保險公司與一般企業(yè)的不同之處在于,保險公司經(jīng)營的產(chǎn)品便是風險。替別人分擔風險也就使得其自身的風險管理更加復雜,尤其是需要確定合理的風險范圍以保證自身的安全。業(yè)務經(jīng)營環(huán)節(jié)是保險公司運營最主要的環(huán)節(jié),業(yè)務的經(jīng)營必然伴隨著資金的流轉(zhuǎn),資金在業(yè)務經(jīng)營的各環(huán)節(jié)都可能由于管理不當?shù)热藶樵蛟斐蓳p失,從而給公司帶來財務風險。內(nèi)部控制是企業(yè)風險管理的重要手段,因此以保險公司的財務風險為導向,制定以財務風險為導向的內(nèi)部控制優(yōu)化,從而達到優(yōu)化內(nèi)部控制體系,降低財務風險發(fā)生概率。本文以隸屬于中國人壽保險(集團)公司的Z公司為例,深入分析了Z公司當前存在的財務風險、財務風險管理現(xiàn)狀,找出關(guān)鍵風險點、風險表現(xiàn)形式、風險影響因素。運用COSO內(nèi)部控制的五大要素:內(nèi)部環(huán)境、風險評估、控制活動、信息溝通和監(jiān)督,評估Z公司基于財務風險的內(nèi)部控制現(xiàn)狀,找到內(nèi)部控制體系的不足之處:在控制環(huán)境中主要存在機構(gòu)設置與權(quán)責分配不當、人員流動性大的問題;在控制活動方面主要存在理賠、保全、單證管理業(yè)務控制活動不精細的問題;償付能力管理不足、銀郵代理賠付率過高的財務控制活動問題;財務風險評估體系不完善;財務風險信息溝通不暢;監(jiān)督力度不夠。最后,有針對性的提出了內(nèi)部控制優(yōu)化建議:第一,建立具有財務風險意識的內(nèi)部環(huán)境;第二,構(gòu)筑有效執(zhí)行的財務風險控制活動;第三,健全財務風險評估機制;第四,加強信息溝通建設;第五,完善監(jiān)督機制。國內(nèi)外對財務風險、內(nèi)部控制的研究發(fā)展已較為成熟,但是結(jié)合二者進行的研究不多,具體到保險行業(yè)和某一個保險公司的研究就更為少見。因此本文的研究具有一定的新穎性和獨創(chuàng)性。內(nèi)部控制的要素與風險管理職能上具有很多重疊部分,內(nèi)部控制能給財務風險管理提供有力保障,將二者融合起來有助于減少企業(yè)資源浪費。此外,以財務風險管理暴露的問題為導向,也為完善保險公司內(nèi)部控制體系帶來了一些啟示。
[Abstract]:In the past 30 years, thanks to the huge and healthy market of our country, the insurance industry of China has made great progress, but the ability of our insurance enterprises to resist risks is still very fragile. The difference between an insurance company and an ordinary enterprise is that the product the insurance company operates is the risk. Sharing the risk for others makes its own risk management more complicated. In particular, it is necessary to determine a reasonable range of risks to ensure their own safety. Business operation is the most important link in the operation of insurance companies, and the operation of business must be accompanied by the circulation of funds. The loss of funds in all aspects of business operation may be caused by improper management and other human reasons, thus bringing financial risk to the company. Internal control is an important means of enterprise risk management, so it is oriented to the financial risk of the insurance company. In order to optimize the internal control system and reduce the probability of financial risk, this paper takes Z Company, which belongs to China Life Insurance (Group) Company, as an example. This paper deeply analyzes the present financial risk, the present situation of financial risk management in Z Company, finds out the key risk points, the form of risk expression, and the influencing factors of risk. Using the five elements of COSO internal control: internal environment, risk assessment, control activities, Information communication and supervision, assess the current situation of internal control based on financial risk in Z company, find the deficiencies of internal control system: in the control environment, there are the problems of improper organization setting and distribution of authority and responsibility, and large staff mobility; There are some problems in the control activities, such as settlement, preservation, document management, financial control activities with inadequate solvency management, high reimbursement rate of payment agencies, imperfect financial risk assessment system, and poor financial risk assessment system. The communication of financial risk information is not smooth; the supervision is not enough. Finally, some suggestions are put forward to optimize the internal control: first, to establish an internal environment with financial risk awareness; second, to construct effective financial risk control activities; Third, perfect the financial risk assessment mechanism; fourth, strengthen the information communication construction; fifthly, perfect the supervision mechanism. The domestic and foreign research on the financial risk and the internal control has been more mature, but the research on the combination of the two is not much. Therefore, the research of this paper has a certain novelty and originality. The elements of internal control and risk management function have many overlapping parts. Internal control can provide a strong guarantee for financial risk management, and the combination of the two can help to reduce the waste of enterprise resources. It also brings some enlightenment to the improvement of the internal control system of insurance companies.
【學位授予單位】：江蘇大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F842.3;F840.4

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本文編號：1657331