内控视角下的兴安财产保险公司运营财务风险管理研究

发布时间：2018-02-05 19:48

本文关键词： 兴安财产保险公司运营财务风险风险管理内部控制　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：保险公司的经营业绩，很大程度上取决于它对各类风险的管理水平。财务风险是对公司影响最大的风险之一，它直接关系到公司的持续经营和稳定发展。财产保险公司运营过程涉及的资金活动较多且风险较大，而内部控制是企业风险管理的有效手段，因此从内部控制视角对财产保险公司运营过程的财务风险进行研究，提高运营财务风险管理水平，具有重要的现实意义。本文选取兴安财产保险公司为研究对象，，首先对企业内部控制和财务风险管理进行了文献研究，然后以内部控制理论、风险管理理论和财务风险管理理论为基础，展开对该公司运营财务风险管理的案例研究。案例分析部分，本文首先分析了兴安财产保险公司在运营过程中的财务风险现状及风险点，并详细剖析了运营财务风险的表现及产生原因。问题提出部分，本文借助内部控制的五要素对兴安财产保险公司运营财务风险管理的现状进行了分析，找出公司在内部环境、风险评估、控制活动、信息沟通和监督方面存在的问题。最后，本文根据兴安财产保险公司运营财务风险管理存在的问题，提出了相应的改进建议：建立财务风险管理委员会；建立以偿付能力为中心的财务风险预警机制；加强财务预算、应收保费和单证管理；加强从费率厘定到核保核赔到再保险的保险业务活动控制；加强后援信息建设和完善稽核监督机制。
[Abstract]:The operating performance of insurance companies depends to a great extent on the level of their management of various kinds of risks. Financial risk is one of the most important risks to the company. It is directly related to the continuing operation and stable development of the company. Property insurance companies involved in the operation process of more capital activities and greater risk, and internal control is an effective means of enterprise risk management. Therefore, it is of great practical significance to study the financial risk in the operation process of property insurance company from the perspective of internal control to improve the level of operational financial risk management. This article selects Xingan property insurance company as the research object, first carries on the literature research to the enterprise internal control and the financial risk management, then takes the internal control theory. Based on the theory of risk management and the theory of financial risk management, the case study of operating financial risk management of the company is carried out. In the part of case analysis, this paper firstly analyzes the present situation and risk point of financial risk of Xingan property insurance company in the course of operation, and analyzes the performance and causes of operating financial risk in detail. With the help of the five elements of internal control, this paper analyzes the current situation of operating financial risk management of Xingan property Insurance Company, and finds out the company's internal environment, risk assessment and control activities. Finally, according to the problems of operating financial risk management of Xingan property Insurance Company, this paper puts forward the corresponding improvement suggestions: establish the Financial risk Management Committee; Establishing an early warning mechanism of financial risk with solvency as the center; Strengthen financial budget, premium receivable and document management; To strengthen the control of insurance business activities from rate setting to insurance indemnity to reinsurance; We will strengthen the construction of backup information and improve the audit and supervision mechanism.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F842.3

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