本文選題：風(fēng)險(xiǎn) + COSO報(bào)告��； 參考：《廈門(mén)大學(xué)》2014年碩士論文

【摘要】：隨著雷曼兄弟倒閉、通用汽車(chē)申請(qǐng)破產(chǎn)保護(hù)、光大證券“烏龍指”等一系列重大風(fēng)險(xiǎn)事件的發(fā)生,內(nèi)部控制的有效性越來(lái)越受到人們的重視。2010年,財(cái)政部、證監(jiān)會(huì)、審計(jì)署、銀監(jiān)會(huì)、保監(jiān)會(huì)共同發(fā)布了《企業(yè)內(nèi)部控制基本規(guī)范》及其配套指引實(shí)施,為企業(yè)內(nèi)部控制體系的建設(shè)提供了明確的法律指導(dǎo)規(guī)范。然而,國(guó)內(nèi)保險(xiǎn)企業(yè)的內(nèi)部控制仍然存在著一定的薄弱之處,如有效性并不盡如人意,內(nèi)部控制框架仍然不完善,許多關(guān)鍵控制點(diǎn)沒(méi)有貫徹到公司的各項(xiàng)業(yè)務(wù)流程和操作環(huán)節(jié)之中。 本文采用案例分析與規(guī)范性研究相結(jié)合的方式,首先對(duì)內(nèi)部控制概念、發(fā)展階段以及COSO報(bào)告框架做了詳細(xì)介紹,接著介紹了TP人壽內(nèi)部控制的現(xiàn)狀,以案例的形式引出企業(yè)現(xiàn)有內(nèi)部控制體系在實(shí)踐中出現(xiàn)的問(wèn)題,然后從控制環(huán)境、內(nèi)控體系以及內(nèi)部控制評(píng)價(jià)等方面進(jìn)行了原因分析,最后提出了完善內(nèi)部控制的具體措施,包括優(yōu)化TP人壽治理結(jié)構(gòu)、塑造全員參與的內(nèi)控文化、完善內(nèi)部控制組織管理體系和人力資源制度、健全風(fēng)險(xiǎn)識(shí)別與評(píng)價(jià)系統(tǒng)、加強(qiáng)主要經(jīng)營(yíng)環(huán)節(jié)的控制活動(dòng)、提高信息流動(dòng)和溝通的效率以及完善內(nèi)部控制評(píng)價(jià)體系等。 希望本文的研究結(jié)果能對(duì)TP人壽完善內(nèi)控體系,提高風(fēng)險(xiǎn)防控能力有所幫助。同時(shí)本文關(guān)于TP人壽內(nèi)控改進(jìn)的思考對(duì)同行業(yè)的其他企業(yè)加強(qiáng)企業(yè)內(nèi)部控制體系建設(shè),提高風(fēng)險(xiǎn)管理水平具有參考作用。
[Abstract]:With the collapse of Lehman Brothers, General Motors filing for bankruptcy protection, Everbright Securities "Oolong finger" and a series of major risk events, the effectiveness of internal control has become increasingly important. In 2010, the Ministry of Finance, the Securities Regulatory Commission, the Audit Office, The CBRC and CIRC jointly issued the basic norms of Internal Control of Enterprises and their supporting guidelines, which provided clear legal guidance for the construction of the internal control system of enterprises. However, there are still some weaknesses in the internal control of domestic insurance enterprises, such as the effectiveness is not satisfactory, the internal control framework is still not perfect, Many key control points have not been implemented into the company's business processes and operational links. In this paper, the concept of internal control, the development stage and the COSO reporting framework are introduced in detail by combining case analysis with normative research, and then the present situation of TP life insurance internal control is introduced. In the form of a case, the problems of the existing internal control system of an enterprise in practice are elicited, and then the causes of the internal control system, the internal control system and the evaluation of the internal control are analyzed, and the concrete measures to perfect the internal control are put forward. Including optimizing the management structure of TP Life, shaping the internal control culture in which the whole staff participate, perfecting the internal control organization management system and human resource system, perfecting the risk identification and evaluation system, strengthening the control activities of the main business links, Improve the efficiency of information flow and communication and improve the internal control evaluation system. It is hoped that the results of this paper can help TP Life to improve its internal control system and risk prevention and control ability. At the same time, the thought about the improvement of TP Life Internal Control has reference function for other enterprises in the same industry to strengthen the construction of internal control system and improve the level of risk management.
【學(xué)位授予單位】：廈門(mén)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F275;F842.3

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