A人寿保险公司内部控制的研究

发布时间：2018-03-22 20:16

本文选题：寿险公司　切入点：内部控制　出处：《大连海事大学》2014年硕士论文　论文类型：学位论文

【摘要】：保险行业作为经营风险的特殊行业,改革开放三十多年以来,我国寿险业取得了长足的进步,为经济发展和社会和谐提供了有力的保障。伴随着快速发展,我国寿险公司经营的高风险性、社会性、长期性特征日益突出,保险风险管理对于寿险业的生存和发展显得极为重要,加强和改善内部控制已成为国内外企业管理变革的重要主题。关于内部控制的研究,国际组织、政府部门、监管机构以及咨询公司相继制定了一系列指导企业内控建设的文件。国际上,美国COSO委员会先后发布的《内部控制整合框架》、《风险管理融合框架》,已经形成了一套较为完整的理论体系,并推动内部控制实践深入发展,在全球范围内产生了广泛而深远的影响。随着我国寿险公司的风险不断加大,我国政府和相关监管部门也在不断加强对寿险公司内部控制建设的要求,内部控制已经成为我国寿险公司各项活动的基础,它可以帮助经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进公司实现发展战略。内部控制通过在公司内部制定和实施一系列制度、程序和方法,对经营风险进行事前防范、事中控制和事后评价的动态过程和机制。我国寿险公司内部控制理论的研究起步较晚,且滞后于内部控制建设实践。近年来,我国保险公司在加强内控建设方面也做了很多探索。本文运用比较分析和实证分析的研究方法,结合COSO理论,对A人寿保险公司内部控制进行研究,通过对公司内部控制框架体系中的内部环境、风险识别与评估、控制活动、信息与沟通、监督等五部分内容进行全面的分析,同时,找出公司内部控制过程中存在的问题,提出了建设性的意见和建议。包括完善A人寿保险公司内部控制环境,针对控制活动环节的不足提出了一些强化、完善销售控制、承保控制、理赔控制、保全控制、财务控制、资金控制的建议,以及针对建立内部控制评价人员机制,健全风险问责机制,加强关键岗位人员异常行为的监督管理,内部控制系统建设方面的优化建议。
[Abstract]:The insurance industry, as a special industry of management risk, has made great progress since the reform and opening up for more than 30 years, which provides a strong guarantee for economic development and social harmony. The high risk, social and long-term characteristics of life insurance companies in our country are increasingly prominent. Insurance risk management is very important for the survival and development of life insurance industry. Strengthening and improving internal control has become an important theme of management reform in enterprises at home and abroad. On the study of internal control, international organizations, government departments, regulators and consulting firms have drawn up a series of documents to guide the construction of internal control in enterprises. The "Internal Control Integration Framework" and the "risk Management Fusion Framework" issued successively by the COSO Committee of the United States have formed a relatively complete theoretical system and promoted the in-depth development of internal control practice. With the increasing risk of life insurance companies in our country, our government and relevant regulatory departments are also constantly strengthening the requirements for the construction of internal control of life insurance companies. Internal control has become the basis for all activities of life insurance companies in China. It can help business and management to be legal and compliant, asset safety, financial reports and related information to be true and complete, and to improve the efficiency and effectiveness of operations. To promote the realization of the development strategy of the company. Internal control takes precautions against business risks in advance by formulating and implementing a series of systems, procedures and methods within the company. The research on internal control theory of life insurance companies in China started late and lagged behind the practice of internal control construction. Our country insurance company has also made a lot of exploration in strengthening the construction of internal control. This article uses the comparative analysis and the empirical analysis research method, unifies the COSO theory, carries on the research to the A life insurance company internal control, through to the company internal control frame system internal environment, the risk identification and the appraisal, the control activity. The information and communication, supervision and other five parts are analyzed in a comprehensive way. At the same time, the problems existing in the process of internal control of the company are found, and constructive opinions and suggestions are put forward, including perfecting the internal control environment of A life insurance company. Aiming at the deficiency of control activities, the paper puts forward some suggestions to strengthen, perfect sales control, underwriting control, claim control, preservation control, financial control, capital control, and to set up internal control appraisal personnel mechanism. Improve the risk accountability mechanism, strengthen the supervision and management of abnormal behavior of key post personnel, and optimize the construction of internal control system.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.3;F840.4

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