發(fā)布時間：2018-03-03 22:24

  本文選題：農(nóng)村保險　切入點：財務(wù)管理　出處：《中南林業(yè)科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：我國的保險業(yè)在經(jīng)歷了從無到有、從蕭條到繁榮的發(fā)展過程之后,正進(jìn)入到一個前所未有的發(fā)展階段。一方面隨著我國綜合國力逐步增強(qiáng),特別是我國農(nóng)村經(jīng)濟(jì)社會的不斷發(fā)展,我國的保險業(yè)開展逐步延伸到農(nóng)村領(lǐng)域,這也就意味著我國的保險公司需要在更加復(fù)雜多變的市場環(huán)境中把握發(fā)展機(jī)遇；另一方面隨著我國保險市場的不斷完善,很多國外的保險公司也選擇進(jìn)入中國保險市場謀求發(fā)展,這一發(fā)展現(xiàn)狀使得保險市場的競爭日益加劇,各保險公司為了更好的獲取利潤,不得不選擇在經(jīng)營模式上進(jìn)行更多的創(chuàng)新。我國作為一個人口大國,農(nóng)村人口占了我國人口比重的一半,保險公司在農(nóng)村大力開展保險業(yè)務(wù)并迅速占據(jù)保險市場是我國保險業(yè)發(fā)展的趨勢之一。2008年美國次債危機(jī)告訴我們,隨著全球經(jīng)濟(jì)的一體化,財務(wù)風(fēng)險已經(jīng)變得無處不在,保險業(yè)如果想要獲得更長久的發(fā)展,就需要建立更加系統(tǒng)的財務(wù)風(fēng)險管理體系來防范和化解各方面的財務(wù)風(fēng)險�；谝陨习l(fā)展現(xiàn)狀,本文提出了財務(wù)風(fēng)險管理系統(tǒng)的概念,目的是通過建立一個獨立于保險公司內(nèi)部各個部門的系統(tǒng)來實現(xiàn)對保險公司財務(wù)風(fēng)險的管理。 論文通過學(xué)習(xí)有關(guān)保險公司財務(wù)風(fēng)險管理以及COSO內(nèi)控框架等理論的基礎(chǔ)上,以COSO內(nèi)控框架的三個目標(biāo),即財務(wù)報告的可靠性、經(jīng)營活動的效率和效果、相關(guān)法律的遵循,以及五個要素,即控制環(huán)境、風(fēng)險評估、控制活動、信息與溝通以及監(jiān)控為基礎(chǔ),設(shè)計我國農(nóng)村保險業(yè)的財務(wù)風(fēng)險管理系統(tǒng)。首先,收集、學(xué)習(xí)和整理有關(guān)保險公財務(wù)風(fēng)險管理理論以及COSO內(nèi)部控制理論,通過總結(jié)國內(nèi)外學(xué)者關(guān)于農(nóng)村保險業(yè)財務(wù)風(fēng)險管理和企業(yè)內(nèi)部控制體理論；然后再介紹我國農(nóng)村保險業(yè)發(fā)展現(xiàn)狀及財務(wù)風(fēng)險形成的特殊原因；其次,分析農(nóng)村保險業(yè)內(nèi)部控制對其財務(wù)風(fēng)險管理的影響,在結(jié)合中國人壽股份有限公司在財務(wù)風(fēng)險管理方面的現(xiàn)狀及存在的風(fēng)險,最后從建立健全財務(wù)風(fēng)險管理規(guī)章制度、提高財務(wù)部門和主管的執(zhí)行能力以及內(nèi)部控制框架下我國農(nóng)村保險業(yè)財務(wù)風(fēng)險管理系統(tǒng)的設(shè)計三個方面提出我國農(nóng)村保險業(yè)財務(wù)風(fēng)險管理系統(tǒng)的構(gòu)建思路。
[Abstract]:China's insurance industry is entering an unprecedented stage of development after experiencing a process of development from scratch, from depression to prosperity. On the one hand, as the overall national strength of our country gradually increases, Especially with the continuous development of rural economy and society, the insurance industry of our country has gradually extended to the rural areas, which means that the insurance companies of our country need to grasp the development opportunity in the more complex and changeable market environment. On the other hand, with the continuous improvement of China's insurance market, many foreign insurance companies also choose to enter the Chinese insurance market for development, which makes the insurance market increasingly competitive. In order to make better profits, insurance companies have to choose to innovate more in their business models. As a large country with a large population, the rural population accounts for half of our population. It is one of the trends that insurance companies develop insurance business in rural areas and occupy the insurance market rapidly. In 2008, the subprime debt crisis in the United States told us that with the integration of the global economy, financial risks have become ubiquitous. If the insurance industry wants to obtain more long-term development, it needs to establish a more systematic financial risk management system to prevent and resolve the financial risks in all aspects. Based on the above development situation, this paper puts forward the concept of financial risk management system. The aim is to manage the financial risk of insurance companies by establishing a system independent of the internal departments of insurance companies. On the basis of studying the theory of insurance company financial risk management and COSO internal control framework, this paper takes the three objectives of COSO internal control framework, that is, the reliability of financial report, the efficiency and effect of business activities, and the compliance of relevant laws. And five elements, namely, control environment, risk assessment, control activities, information and communication, and monitoring as the basis, designed our country rural insurance industry financial risk management system. Study and collate the theory of insurance public financial risk management and COSO internal control theory, through summing up the domestic and foreign scholars about the rural insurance industry financial risk management and enterprise internal control system theory; Then it introduces the current situation of rural insurance development and the special reasons for the formation of financial risk. Secondly, it analyzes the influence of the internal control of rural insurance on its financial risk management. In combination with the current situation of China Life Insurance Company Limited in financial risk management and the existing risks, finally, from the establishment and improvement of financial risk management rules and regulations, In order to improve the executive ability of finance department and supervisor and the design of financial risk management system of rural insurance industry under the framework of internal control, this paper puts forward the idea of constructing financial risk management system of rural insurance industry in China.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F842.66;F234

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