我国寿险公司偿付能力内部审计研究

发布时间：2018-01-30 14:39

本文关键词： 寿险公司偿付能力内部审计　出处：《江西财经大学》2010年硕士论文　论文类型：学位论文

【摘要】：纵观世界保险业,许多发达资本主义国家的保险公司破产都是由偿付能力危机引发的。2008年金融风暴的强劲冲击造成美国国际集团AIG、美国大都会人寿保险、日本大和生命人寿保险先后出现严重的危机。AIG集团在信用违约掉期的资产组合上的投资失败,使其保险偿付能力大大下降,美国政府不得不对其实施近1500亿美元的援救计划。美国保险业航母AIG有幸被政府接管,逃过破产一劫；但日本的大和生命保险公司就没有如此幸运,它在金融危机中投资损失27亿多美元,于2008年10月10日被迫宣布破产。笔者认为：国外保险公司出现的危机或破产都是由于缺乏内部审计制度所致,所幸我国保险业目前尚未全面放开对投资海外市场金融衍生品的限制,因此,在2008年受国际金融危机直接影响并不太大,但它给我国保险业提供了深刻的风险警示。保险公司的偿付能力是否充足,关系到被保险人是否能够得到切实可靠的保障,关系到保险公司是否能够持续稳定的健康发展。然而我国寿险公司的偿付能力长期以来一直处于不足状态,这和寿险公司内部审计存在缺陷密不可分。我国寿险公司的内部审计公司治理结构形同虚设、审计内容狭隘、审计技术落后、审计人员专业胜任能力不足、内部审计缺乏独立性和权威性等等。针对我国寿险公司偿付能力与内部审计不足的现实,笔者认为：应该借鉴先进国家的偿付能力管理手段和经验,完善我国寿险公司的内部审计制度。具体对策有：第一,加强我国寿险公司的治理结构,公司领导层重视偿付能力管理,确保内部审计部门的独立性与权威性；第二,健全寿险公司的内控制度,规范公司内部管理,确保会计资料的真实性与完整性,提高各部门工作效率,保证寿险公司经营稳定和健康发展；第三,严谨寿险公司财务制度,保证公司资产负债信息充分透明,接受外界对保险公司偿付能力的监督；第四,设立寿险公司ERP系统,解决寿险公司内部审计技术落后、人员专业胜任能力不足的问题；第五,成立寿险公司后援中心,整合寿险公司的业务,提高经营管理效率,提高投资的收益率,加强偿付能力控制；第六,加强寿险公司社会审计,以补充寿险公司内部审计的不足,提高寿险公司偿付能力。
[Abstract]:Throughout the world's insurance industry, the bankruptcy of insurance companies in many developed capitalist countries was triggered by solvency crises. In 2008, the strong impact of the financial turmoil caused AIG AIG. American Metropolitan Life Insurance, Japan Daiwa Life Insurance has appeared a serious crisis. AIG Group in the portfolio of credit default swaps investment failure, which greatly reduced its solvency. The U.S. government had to implement a nearly $150 billion rescue package. The insurance carrier AIG was lucky enough to be taken over by the government and escaped bankruptcy. But Japan's Daiwa Life Insurance Company was not so lucky, losing more than $2.7 billion in investment in the financial crisis. In October 10th 2008, I was forced to declare bankruptcy. The author believes that the crisis or bankruptcy of foreign insurance companies is due to the lack of internal audit system. Fortunately, China's insurance industry has not yet fully liberalized the restrictions on the investment of financial derivatives in overseas markets. Therefore, in 2008, the direct impact of the international financial crisis is not too great. But it provides our country insurance industry with profound risk warning. Whether the solvency of the insurance company is sufficient is related to whether the insured can get the effective and reliable protection. It is related to whether the insurance company can develop steadily and healthily. However, the solvency of the life insurance company in our country has been in a state of deficiency for a long time. This is closely related to the defects in the internal audit of life insurance companies. The governance structure of the internal audit companies of life insurance companies in China is empty, the audit content is narrow, the audit technology is backward, and the professional competence of auditors is insufficient. Internal audit lacks independence and authority and so on. In view of the reality of insufficient solvency and internal audit of life insurance companies in China, the author believes that the management means and experience of solvency in advanced countries should be used for reference. Improve the internal audit system of life insurance companies in China. The specific countermeasures are as follows: first, strengthen the governance structure of life insurance companies in our country, pay attention to solvency management by the leadership of the company, ensure the independence and authority of the internal audit departments; Second, improve the internal control system of the life insurance company, standardize the internal management of the company, ensure the authenticity and integrity of the accounting information, improve the working efficiency of all departments, and ensure the stable and healthy development of the life insurance company. Third, strict life insurance company financial system, to ensure that the company's assets and liabilities information is fully transparent, accept the outside of the insurance company solvency supervision; In 4th, the life insurance company ERP system was set up to solve the problem that the internal audit technology of the life insurance company is backward and the professional competence of the personnel is insufficient; 5th, set up the life insurance company backup center, integrate the life insurance company's business, improve the management efficiency, raise the investment rate of return, strengthen the solvency control; In 6th, strengthen the social audit of life insurance company to supplement the deficiency of internal audit of life insurance company and improve the solvency of life insurance company.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F842.3;F239.45

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