【摘要】：2014年8月國(guó)務(wù)院出臺(tái)《關(guān)于加快發(fā)展現(xiàn)代保險(xiǎn)服務(wù)業(yè)的若干意見》,針對(duì)保險(xiǎn)行業(yè)設(shè)立的新“國(guó)十條”顯示出國(guó)家對(duì)保險(xiǎn)行業(yè)的看重。這些年來,中國(guó)保險(xiǎn)業(yè)呈高速朝前發(fā)展,不僅有利于中國(guó)經(jīng)濟(jì)發(fā)展和社會(huì)繁榮,還有利于保證人民的生活安全和健康、財(cái)產(chǎn)安全等�？墒�,縱觀保險(xiǎn)行業(yè),其產(chǎn)業(yè)地位以及行業(yè)形象,仍舊留有較大的發(fā)展空間。隨著保險(xiǎn)行業(yè)業(yè)務(wù)進(jìn)入快速發(fā)展期,保險(xiǎn)公司資金管理不規(guī)范、內(nèi)控缺乏規(guī)范性等問題逐漸暴露出來。以進(jìn)一步強(qiáng)化保險(xiǎn)行業(yè)資金的內(nèi)控機(jī)制建設(shè),全方位強(qiáng)化保險(xiǎn)公司的風(fēng)險(xiǎn)抵御能力,優(yōu)化保險(xiǎn)資金的管控水準(zhǔn)為目的,市場(chǎng)眾多保險(xiǎn)公司依照自身的經(jīng)營(yíng)特征,立足于現(xiàn)有的資金風(fēng)險(xiǎn)情況,遵守相關(guān)要求和規(guī)定進(jìn)行資金內(nèi)控建設(shè)和完善,強(qiáng)化管控保險(xiǎn)資金的力度,預(yù)防資金風(fēng)險(xiǎn)。筆者以太平洋壽險(xiǎn)寧夏分公司為研究對(duì)象,利用定性分析、定量分析等方法,通過進(jìn)一步深究保險(xiǎn)企業(yè)在營(yíng)運(yùn)過程當(dāng)中的各種資金管理內(nèi)部控制問題,剖析引發(fā)問題的具體原因,基于太平洋壽險(xiǎn)公司的營(yíng)運(yùn)資金內(nèi)控現(xiàn)狀,制定了具有可行性的建議和對(duì)策。這一研究可以揭露出壽險(xiǎn)公司在營(yíng)運(yùn)資金內(nèi)控方面主要存在的缺陷和潛藏的風(fēng)險(xiǎn),繼而使壽險(xiǎn)公司可以提前預(yù)防營(yíng)運(yùn)資金管理的風(fēng)險(xiǎn),確保資金的穩(wěn)健安全,繼而促使企業(yè)業(yè)務(wù)得以長(zhǎng)期穩(wěn)健發(fā)展,企業(yè)經(jīng)營(yíng)管理能力以及經(jīng)濟(jì)效益得以持續(xù)優(yōu)化。
[Abstract]:In August 2014, the State Council issued "some opinions on speeding up the Development of Modern Insurance Service Industry". The new "National Ten articles" aimed at the insurance industry shows that the country values the insurance industry. In recent years, China's insurance industry has developed at a high speed, which is not only conducive to China's economic development and social prosperity, but also conducive to ensuring the safety and health of the people's lives and property safety. However, throughout the insurance industry, its industrial status and industry image, still leave a larger space for development. With the rapid development of insurance business, the problems of fund management and internal control of insurance companies are gradually exposed. In order to further strengthen the construction of internal control mechanism of insurance industry funds, strengthen the risk resistance of insurance companies in all directions and optimize the control level of insurance funds, many insurance companies in the market are based on their own operating characteristics. Based on the existing situation of capital risk, we should abide by the relevant requirements and regulations to build and improve the internal control of funds, strengthen the control and control of insurance funds, and prevent capital risks. The author takes the Ningxia Branch of Pacific Life Insurance as the research object, using qualitative analysis, quantitative analysis and other methods, through further exploring the various internal control problems of capital management in the process of operation of insurance enterprises. Based on the internal control of the working capital of the Pacific Life Insurance Company, the feasible suggestions and countermeasures are put forward. This study can expose the main defects and hidden risks in the internal control of the working capital of life insurance companies, thereby enabling the life insurance companies to prevent the risks of working capital management in advance and to ensure the stability and safety of the funds. Then, the business can develop steadily for a long time, and the management ability and economic benefit can be optimized continuously.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F842.3;F840.4

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