本文選題：上市保險(xiǎn)公司 + 內(nèi)部控制評(píng)價(jià)�。� 參考：《河南大學(xué)》2014年碩士論文

【摘要】：內(nèi)部控制是對(duì)企業(yè)經(jīng)營(yíng)與管理的監(jiān)控，高效的內(nèi)部控制可以控制和預(yù)防企業(yè)經(jīng)營(yíng)和管理中的風(fēng)險(xiǎn)，增強(qiáng)會(huì)計(jì)信息質(zhì)量，減少財(cái)務(wù)舞弊的發(fā)生。保險(xiǎn)公司是資本市場(chǎng)的重要參與者，維系著經(jīng)濟(jì)發(fā)展的命脈，對(duì)風(fēng)險(xiǎn)管理的要求較其他行業(yè)會(huì)更高，面對(duì)競(jìng)爭(zhēng)日益激烈的保險(xiǎn)市場(chǎng)，健全內(nèi)部控制制度成為必要。同時(shí)為了避免保險(xiǎn)公司的內(nèi)部控制制度流于形式，還需加強(qiáng)對(duì)內(nèi)部控制的執(zhí)行力和效果的評(píng)價(jià)。 當(dāng)前，我國(guó)保險(xiǎn)公司對(duì)內(nèi)部控制的評(píng)價(jià)，主要是依據(jù)《壽險(xiǎn)公司內(nèi)部控制評(píng)價(jià)辦法(試行)》及《企業(yè)內(nèi)部控制評(píng)價(jià)指引》進(jìn)行的。本文在《企業(yè)內(nèi)部控制評(píng)價(jià)指引》的基礎(chǔ)上，以我國(guó)A股上市的4家保險(xiǎn)公司為研究對(duì)象，，分析了4家上市保險(xiǎn)公司內(nèi)部控制評(píng)價(jià)的現(xiàn)狀及存在的問(wèn)題，然后運(yùn)用層次分析法構(gòu)造了保險(xiǎn)公司內(nèi)部控制的評(píng)價(jià)指標(biāo)體系，模糊評(píng)價(jià)了4家保險(xiǎn)公司的內(nèi)部控制效果，為有效評(píng)價(jià)保險(xiǎn)行業(yè)的內(nèi)部控制提出了一些針對(duì)性的建議。 論文共分五個(gè)部分： 第一部分介紹了本文的研究背景和意義，分別從內(nèi)部控制評(píng)價(jià)、內(nèi)部控制評(píng)價(jià)方法、保險(xiǎn)內(nèi)部控制評(píng)價(jià)等方面梳理國(guó)內(nèi)外的研究現(xiàn)狀并指出了本文的創(chuàng)新點(diǎn)。 第二部分簡(jiǎn)明扼要地闡述了內(nèi)部控制及內(nèi)部控制評(píng)價(jià)的概念，對(duì)內(nèi)部控制評(píng)價(jià)的理論基礎(chǔ)進(jìn)行了簡(jiǎn)單的回顧和論述。 第三部分通過(guò)圖書(shū)和網(wǎng)絡(luò)收集四家保險(xiǎn)公司2012年的年報(bào)、自我評(píng)價(jià)報(bào)告、社會(huì)責(zé)任等公開(kāi)資料，比較分析我國(guó)四家保險(xiǎn)公司內(nèi)部控制評(píng)價(jià)的現(xiàn)狀，剖析我國(guó)保險(xiǎn)行業(yè)內(nèi)部控制評(píng)價(jià)目標(biāo)、評(píng)價(jià)依據(jù)不一，重要事項(xiàng)披露不詳細(xì)，缺乏量化的評(píng)價(jià)方法等問(wèn)題。 第四部分是本文的核心的內(nèi)容，簡(jiǎn)單介紹了層次分析法的基本原理，運(yùn)用層次分析法在咨詢(xún)相關(guān)專(zhuān)家，解讀保險(xiǎn)公司的內(nèi)部控制報(bào)告的基礎(chǔ)上設(shè)計(jì)包含目標(biāo)層、5個(gè)一級(jí)指標(biāo)和25個(gè)二級(jí)指標(biāo)的評(píng)價(jià)指標(biāo)體系。一級(jí)指標(biāo)是《企業(yè)內(nèi)部控制基本規(guī)范》的內(nèi)部環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息與溝通和內(nèi)部監(jiān)督五要素，25個(gè)二級(jí)指標(biāo)是由一級(jí)指標(biāo)的分別細(xì)化而確定的。對(duì)構(gòu)建的指標(biāo)體系逐個(gè)確定保險(xiǎn)行業(yè)各層級(jí)指標(biāo)的權(quán)重，并確保通過(guò)了一致性檢驗(yàn)。然后根據(jù)各指標(biāo)的權(quán)重，結(jié)合評(píng)價(jià)集和分?jǐn)?shù)集統(tǒng)計(jì)形成的隸屬度矩陣，通過(guò)模糊評(píng)價(jià)計(jì)算出4家保險(xiǎn)公司各自?xún)?nèi)部環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息與溝通及內(nèi)部監(jiān)督的分值，根據(jù)一級(jí)指標(biāo)的權(quán)重最終算出4家保險(xiǎn)公司內(nèi)部控制評(píng)價(jià)得分結(jié)果，排名依次是中國(guó)人壽、中國(guó)平安、新華保險(xiǎn)、中國(guó)太保。 第五部分簡(jiǎn)潔分析了排名結(jié)果。并從統(tǒng)一保險(xiǎn)公司內(nèi)部控制缺陷標(biāo)準(zhǔn)及披露、加強(qiáng)保險(xiǎn)行業(yè)內(nèi)部控制的內(nèi)外部監(jiān)管等方面提出了完善保險(xiǎn)公司內(nèi)部控制評(píng)價(jià)的幾點(diǎn)建議。
[Abstract]:Internal control is the monitoring of enterprise management and management. Efficient internal control can control and prevent the risks in business and management, enhance the quality of accounting information, and reduce the occurrence of financial fraud. Insurance companies are important participants in the capital market, maintain the lifeblood of economic development, the requirements of risk management will be higher than other industries, in the face of increasingly fierce competition in the insurance market, it is necessary to improve the internal control system. At the same time, in order to avoid the internal control system of insurance companies become a mere formality, it is necessary to strengthen the evaluation of the executive power and effect of the internal control. At present, the evaluation of internal control of insurance companies in our country is mainly carried out according to the Evaluation method of Internal Control of Life Insurance Company (try out) and the guideline of Evaluation of Internal Control of Enterprises. On the basis of the guidelines for the Evaluation of Enterprise Internal Control, this paper analyzes the present situation and existing problems of the internal control evaluation of the four listed insurance companies, taking the four A-share listed insurance companies in China as the research object. Then, the evaluation index system of internal control of insurance company is constructed by using AHP, and the effect of internal control of four insurance companies is fuzzy evaluated, and some pertinent suggestions are put forward for evaluating the internal control of insurance industry effectively. The thesis is divided into five parts: The first part introduces the research background and significance of this paper, respectively from the internal control evaluation, internal control evaluation methods, insurance internal control evaluation and other aspects of domestic and foreign research status and points out the innovation of this paper. In the second part, the concept of internal control and internal control evaluation is briefly expounded, and the theoretical basis of internal control evaluation is briefly reviewed and discussed. The third part collects the annual report of four insurance companies in 2012, self-evaluation report, social responsibility and other public information through books and network, and compares and analyzes the current situation of internal control evaluation of four insurance companies in China. The evaluation target of internal control in insurance industry in China is analyzed. The evaluation bases are different, the important items are not disclosed in detail, and there is no quantitative evaluation method. The fourth part is the core of this paper, briefly introduces the basic principles of AHP, using AHP to consult relevant experts, On the basis of analyzing the internal control report of insurance company, the evaluation index system including target layer, 5 first-grade indexes and 25 second-class indexes is designed. The first level index is the internal environment, risk assessment, control activity, information and communication and internal supervision of the basic norms of enterprise internal control. The 25 second level indicators are determined by the refinement of the first class index. The weight of each level index of insurance industry is determined one by one, and the consistency test is ensured. Then according to the weight of each index and the membership matrix formed by statistics of evaluation set and fractional set, the internal environment, risk assessment, control activity, information and communication and internal supervision of four insurance companies are calculated by fuzzy evaluation. According to the weight of the first class index, the internal control evaluation scores of four insurance companies were calculated, ranking in turn China Life Insurance, China Ping an, Xinhua Insurance, and China Taibao. The fifth part analyzes the rank result succinctly. Some suggestions on how to perfect the evaluation of internal control of insurance companies are put forward from the aspects of unifying the internal control standards and disclosure of insurance companies and strengthening the internal and external supervision of the internal controls in the insurance industry.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.51;F842.3;F840.4

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