我国财产保险公司内部控制效率影响因素研究

发布时间：2018-02-21 11:22

本文关键词： 财产保险公司内部控制效率影响因素模糊综合分析法　出处：《湖南师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：内部控制是确保公司安全、高效的不可或缺的管理工具和管理活动。为实现内部控制的目标必须付出一定的代价。财产保险公司是我国新兴的特殊的金融性企业,其面临政策风险、保险风险、市场风险、信用风险、操作风险、战略风险和治理结构风险等特殊风险。为控制这些风险,在理论上和对策上需深入研究内部控制效率的影响因素。本文在系统回顾相关文献的基础上,较为深入地研究“效率”与“效果”、“效益”,以及内部控制与风险管理的相互关系,结合财产保险公司的特点,专题研究影响内部控制效率的五大因素(内部环境、风险评估、内控活动、信息与沟通、内部监督)与影响方式,进而以中国太平洋财产保险公司为样本,专门针对其现实情况,运用模糊综合评价法构建评价财产保险公司内部控制效率的综合评价指标体系,在构建内部控制效率综合评价指标体系时,重点考虑内部控制的五大因素,并用相关的数据进行了验证,提出了提高财险公司内部控制效率的对策。
[Abstract]:Internal control is an indispensable management tool and management activity to ensure the safety and efficiency of the company. In order to achieve the goal of internal control, it must pay a certain price. Property insurance company is a new special financial enterprise in our country. It faces special risks such as policy risk, insurance risk, market risk, credit risk, operational risk, strategic risk and governance structure risk. The influencing factors of internal control efficiency should be studied in theory and countermeasure. Based on the systematic review of relevant literature, this paper deeply studies the relationship between "efficiency" and "effect", "benefit", and the relationship between internal control and risk management, combining with the characteristics of property insurance companies. The five major factors (internal environment, risk assessment, internal control activities, information and communication, internal supervision) and the ways of influence that affect the efficiency of internal control are studied, and then the sample of China Pacific property Insurance Company is taken as a sample. According to the actual situation, the fuzzy comprehensive evaluation method is used to construct the comprehensive evaluation index system to evaluate the internal control efficiency of the property insurance company, and when the comprehensive evaluation index system of the internal control efficiency is constructed, Five major factors of internal control are considered emphatically, and the relevant data are used to verify it, and the countermeasures to improve the efficiency of internal control of property insurance company are put forward.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.3

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