中国进出口信用保险公司内部控制评价研究

发布时间：2018-02-10 13:39

本文关键词： 保险公司内部控制评价内部控制评价建设　出处：《哈尔滨理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着全球经济一体化的发展,中国进出口信用保险公司(简称“中信保”),作为国民经济支柱的国有政策性企业,为上万家进出口企业提供了进出口信用保险服务,为上百个中长期项目提供了保险、融资、担保等多方面支持。与此同时,中信保内部控制以及其评价的重要意义在公司经营管理中逐渐显现出来。在实际操作中,中信保现有的内部控制评价工作也渐渐显现出制度不够健全且执行不到位;未形成全员内控机制;内部控制工作不够连续;系统化控制存在缺陷;外部事务所专业经验利用不足;专职内控人员人数不足等问题。本文旨在通过对中信保内部控制评价的探索研究,进一步加强完善其内部控制评价建设工作,从而对推动其内部控制评价的建立和完善做出微薄的贡献。本文的研究重点包括,中信保内部控制评价的作用与不足;内部控制评价机制构建;内部控制评价实施;内部控制评价的实施保障等。本文的主要观点有,为中信保内部控制评价实践提供服务,明确内控管理职能部门对全公司检查的统筹,改进内控评价方式方法,完善非现场审计系统中的内控自评模块并建设独立的内部控制平台;研究“外购定制”内控相关系统,实现内控矩阵更新、内控评价、内控/操作风险监测、检查统筹、制度统筹系统内操作。本文的主要结论有,逐步建立职责明确、运行高效的授权经营管理;坚持强化风险管控,防范经营管理风险;不断完善各项控制活动,提高基础管理水平;进一步加强制度建设,促进经营管理规范化。
[Abstract]:With the development of global economic integration, China Import and Export Credit Insurance Company (CITIC), as the pillar of the national economy, has provided the import and export credit insurance service for tens of thousands of import and export enterprises. It provides insurance, financing and guarantee for hundreds of medium- and long-term projects. At the same time, the significance of CITIC Insurance's internal control and its evaluation is gradually emerging in the company's management. The existing internal control evaluation work of CITIC Bao also gradually shows that the system is not perfect and the execution is not in place; the whole staff internal control mechanism is not formed; the internal control work is not continuous enough; the systematic control has defects; The purpose of this paper is to improve the construction of internal control evaluation of CITIC through the exploration and research on the evaluation of CITIC internal control. In order to promote the establishment and improvement of internal control evaluation, this paper focuses on the role and shortcomings of CITIC internal control evaluation, the construction of internal control evaluation mechanism, the implementation of internal control evaluation; The main points of this paper are to provide service for CITIC's internal control evaluation practice, to clarify the overall plan of internal control management department to the whole company inspection, to improve the internal control evaluation method, Improve the internal control self-evaluation module in the off-site audit system and build an independent internal control platform, study the "outsourcing customization" internal control related system, realize the update of internal control matrix, internal control evaluation, internal control / operation risk monitoring, check overall planning, The main conclusions of this paper are: gradually establish clear responsibilities, run efficient authorized management, insist on strengthening risk control, guard against management risks, constantly improve various control activities, Improve the basic management level; further strengthen the system construction, promote the standardization of management.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3;F840.4

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