Z保险公司财务风险内部控制研究

发布时间：2018-03-24 07:29

本文选题：保险公司　切入点：财务风险　出处：《江苏大学》2017年硕士论文

【摘要】：近三十年来,得益于我国巨大而又健康的市场,中国的保险业取得了长足的进步,但我国保险企业抗风险的能力仍显得十分脆弱,财务风险管理水平还需要不断地提升。保险公司与一般企业的不同之处在于,保险公司经营的产品便是风险。替别人分担风险也就使得其自身的风险管理更加复杂,尤其是需要确定合理的风险范围以保证自身的安全。业务经营环节是保险公司运营最主要的环节,业务的经营必然伴随着资金的流转,资金在业务经营的各环节都可能由于管理不当等人为原因造成损失,从而给公司带来财务风险。内部控制是企业风险管理的重要手段,因此以保险公司的财务风险为导向,制定以财务风险为导向的内部控制优化,从而达到优化内部控制体系,降低财务风险发生概率。本文以隶属于中国人寿保险(集团)公司的Z公司为例,深入分析了Z公司当前存在的财务风险、财务风险管理现状,找出关键风险点、风险表现形式、风险影响因素。运用COSO内部控制的五大要素:内部环境、风险评估、控制活动、信息沟通和监督,评估Z公司基于财务风险的内部控制现状,找到内部控制体系的不足之处:在控制环境中主要存在机构设置与权责分配不当、人员流动性大的问题;在控制活动方面主要存在理赔、保全、单证管理业务控制活动不精细的问题;偿付能力管理不足、银邮代理赔付率过高的财务控制活动问题;财务风险评估体系不完善;财务风险信息沟通不畅;监督力度不够。最后,有针对性的提出了内部控制优化建议:第一,建立具有财务风险意识的内部环境;第二,构筑有效执行的财务风险控制活动;第三,健全财务风险评估机制;第四,加强信息沟通建设;第五,完善监督机制。国内外对财务风险、内部控制的研究发展已较为成熟,但是结合二者进行的研究不多,具体到保险行业和某一个保险公司的研究就更为少见。因此本文的研究具有一定的新颖性和独创性。内部控制的要素与风险管理职能上具有很多重叠部分,内部控制能给财务风险管理提供有力保障,将二者融合起来有助于减少企业资源浪费。此外,以财务风险管理暴露的问题为导向,也为完善保险公司内部控制体系带来了一些启示。
[Abstract]:In the past 30 years, thanks to the huge and healthy market of our country, the insurance industry of China has made great progress, but the ability of our insurance enterprises to resist risks is still very fragile. The difference between an insurance company and an ordinary enterprise is that the product the insurance company operates is the risk. Sharing the risk for others makes its own risk management more complicated. In particular, it is necessary to determine a reasonable range of risks to ensure their own safety. Business operation is the most important link in the operation of insurance companies, and the operation of business must be accompanied by the circulation of funds. The loss of funds in all aspects of business operation may be caused by improper management and other human reasons, thus bringing financial risk to the company. Internal control is an important means of enterprise risk management, so it is oriented to the financial risk of the insurance company. In order to optimize the internal control system and reduce the probability of financial risk, this paper takes Z Company, which belongs to China Life Insurance (Group) Company, as an example. This paper deeply analyzes the present financial risk, the present situation of financial risk management in Z Company, finds out the key risk points, the form of risk expression, and the influencing factors of risk. Using the five elements of COSO internal control: internal environment, risk assessment, control activities, Information communication and supervision, assess the current situation of internal control based on financial risk in Z company, find the deficiencies of internal control system: in the control environment, there are the problems of improper organization setting and distribution of authority and responsibility, and large staff mobility; There are some problems in the control activities, such as settlement, preservation, document management, financial control activities with inadequate solvency management, high reimbursement rate of payment agencies, imperfect financial risk assessment system, and poor financial risk assessment system. The communication of financial risk information is not smooth; the supervision is not enough. Finally, some suggestions are put forward to optimize the internal control: first, to establish an internal environment with financial risk awareness; second, to construct effective financial risk control activities; Third, perfect the financial risk assessment mechanism; fourth, strengthen the information communication construction; fifthly, perfect the supervision mechanism. The domestic and foreign research on the financial risk and the internal control has been more mature, but the research on the combination of the two is not much. Therefore, the research of this paper has a certain novelty and originality. The elements of internal control and risk management function have many overlapping parts. Internal control can provide a strong guarantee for financial risk management, and the combination of the two can help to reduce the waste of enterprise resources. It also brings some enlightenment to the improvement of the internal control system of insurance companies.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3;F840.4

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