A财产保险股份有限公司ZJ分公司财务风险管理研究

发布时间：2018-04-17 11:55

本文选题：财产保险 + 财务风险管理　；参考：《江苏大学》2017年硕士论文

【摘要】：改革开放后,特别是进入新世纪以后,中国经济进入飞速发展阶段,并逐渐形成稳定、巨大的市场环境,得益于此,中国的保险业也取得可喜的变化与进步,然而客观地评价中国的保险业市场,相较于发达国家成熟的经济体制,我国仍然处于初级阶段水平。尤其在财务管理水平方面,中国保险业的抗风险能力与发达国家之间相比,仍然存在着较大的差距。由于财产保险公司的经营对象是与财产相关的风险,所以相较于一般的保险公司来说,财产保险公司的财务活动具有特殊性,其自身的抗风险能力不容忽视,更应成为企业所关注的重中之重。A财产保险股份有限公司ZJ分公司作为国内最大的财产保险公司旗下的分支机构,其在实施总公司2012年全面推广的省级财务共享中心模式之后,时隔数年,该财务管理模式下的财务风险控制依然存在诸多问题,如财务操作管理执行力不足、承保、理赔环节产生的财务风险、制度建设与执行过程中存在的漏洞等等,这些问题阻碍了ZJ财产保险分公司财务目标的实现,影响了公司的财务管理水平与健康的可持续发展。本文以中国目前的财产保险行业发展现状为背景,以财产保险公司财务风险管理相关理论为基础,运用实地调查研究的方法,通过设计调查方案,实地走访ZJ财产保险分公司,全面总结了该公司在财务操作环节与保险业务关键环节潜在的财务风险,如应收保费管理不当导致的呆账、坏账、承保理赔环节的漏洞导致的业务财务信息失真、省级财务集中管理模式下分支机构的财务管控弱化等等,针对以上存在的财务风险问题,本文分别从财务风险管理制度层面和执行层面,提出了完善ZJ财险分公司财务风险管理的对策。研究发现,财产保险公司在进行财务集中管理时实施省级财务共享中心并非万全之策,合理把握集权与分权才能有效控制基层分支机构潜在的财务风险。分支机构作为保险企业的经营起点,同时也是控制风险的第一步。因此,加强基层公司的财务风险管理对企业乃至财产保险行业的长远发展均具有重要的现实意义。财产保险公司在关注保费与利润的同时,还应营造优质的风险管理环境,管理层与各级员工共同参与配合,对各类财务风险进行有效识别与合理应对,认真落实公司财务风险管理的各项政策制度,才能保证公司健康、稳健的发展态势。
[Abstract]:After the reform and opening up, especially after entering the new century, China's economy has entered a stage of rapid development and gradually formed a stable and huge market environment. Thanks to this, China's insurance industry has also made gratifying changes and progress.However, compared with the mature economic system of developed countries, China is still at the initial stage when evaluating China's insurance market objectively.Especially in the level of financial management, there is still a big gap between China's insurance industry and developed countries.Because the business object of the property insurance company is the risk related to the property, compared with the general insurance company, the financial activity of the property insurance company has its particularity, and its ability to resist risks cannot be ignored.ZJ Branch Company of property Insurance Co., Ltd., as a branch of the largest property insurance company in China, should become the top priority of the enterprise. After implementing the provincial financial sharing center model, which was fully popularized by the head office in 2012,In the past few years, there are still many problems in the financial risk control under the financial management mode, such as insufficient execution of financial operation and management, underwriting, financial risks arising from the settlement of claims, loopholes in the process of system construction and implementation, and so on.These problems hinder the realization of the financial goal of ZJ property insurance branch and affect the level of financial management and healthy sustainable development of the company.Based on the current development situation of property insurance industry in China, based on the theory of financial risk management of property insurance companies, this paper uses the method of field investigation, through the design of investigation scheme, visits ZJ property insurance branch office on the spot.The potential financial risks of the company in the key links of financial operation and insurance business, such as bad debts caused by improper management of premiums receivable, bad debts and loopholes in underwriting claims, are summarized comprehensively.In view of the above financial risk problems, this paper separately from the financial risk management system level and the implementation level, and so on, the provincial financial centralized management mode of financial control of the branches of weakening and so on, this paper respectively from the financial risk management system level and implementation level,This paper puts forward the countermeasures to perfect the financial risk management of ZJ property insurance branch.It is found that the implementation of provincial financial sharing center in financial centralized management of property insurance companies is not a perfect strategy, and the potential financial risks of grass-roots branches can be effectively controlled only by reasonably grasping centralization and decentralization.As the starting point of insurance business, branches are also the first step to control risk.Therefore, strengthening the financial risk management of grass-roots companies is of great practical significance to the long-term development of enterprises and even property insurance industry.While paying close attention to the premium and profit, the property insurance company should also create a high quality risk management environment. The management and the employees at all levels should participate and cooperate to effectively identify and deal with all kinds of financial risks.Only by implementing the policies and regulations of financial risk management can the company develop healthily and steadily.
【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】：F830.42;F842.3

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