F保险集团公司资金活动控制问题研究

发布时间：2018-04-24 15:28

本文选题：保险公司 + 资金活动　；参考：《广西大学》2014年硕士论文

【摘要】：《企业内部控制应用指引第6号——资金活动》为保险资金运营规范化、法制化提供依据,只有把筹资、投资和资金营运有机结合起来才能使保险企业的长盛不衰。近年来,金融市场的改革力度在不断的加大,随着《中国保监会关于加强和改进保险资金运用比例监管的通知》的颁布,保险资金的监控指标渐趋明确,披露范围日渐明晰,运用范围也逐步规范起来。本文通过参考近年来各类企业资金活动控制的研究情况,结合F保险集团公司自身特点以及各监管机构对资金活动控制建设的要求进行研究。在研究方式上,本文主要结合F保险集团公司近年来筹资、投资以及资金营运的实际情况,以资金活动控制、风险管理等学科为基础,以《企业内部控制应用指引第6号——资金活动》和《中国保监会关于加强和改进保险资金运用比例监管的通知》等理论为指导,以财政部、保监会颁布的相关规定为主要参考,采用较为系统全面的分析方法,逐层展开,对近年来F保险集团公司资金活动具体数据进行统计分析。通过分析发现,F保险集团公司资金活动在筹资、投资以及资金营运的过程都存在一些问题,这些问题成因主要为：在筹资方面,公司缺乏筹资计划、缺乏筹资成本控制、缺乏筹资跟踪管理制度；在投资方面,投资活动与企业战略不符、投资渠道过窄、资金运用率不高、投资收益率低；在资金活动控制方面,会计核算控制不严、预算体系不完善、管理环节薄弱。在分析问题成因的基础上,综合运用资金活动控制理论,在筹资方面提出建议为：明确筹资目的、加强筹资过程控制、防范债务风险；在投资方面提出建议为：加强资金运用多样性、提高资金统筹水平和运用效率、建立投资管理流程和模式；在营运控制方面提出建议为：完善预算体系、加强资金跟踪管理及信息反馈工作、统筹资金营运资金效益、强化资金营运责任机制。
[Abstract]:The Application Guide of Enterprise Internal Control No. 6-Capital activity provides the basis for the standardization and legalization of insurance fund operation. Only by organically combining financing, investment and fund operation can the insurance enterprise prosper forever. In recent years, the reform of the financial market has been continuously strengthened. With the promulgation of the notice of the China Insurance Regulatory Commission on strengthening and improving the proportion of Insurance funds used, the monitoring index of insurance funds has become clearer and the scope of disclosure has become increasingly clear. The scope of application is also gradually standardized. By referring to the research situation of capital activity control of various enterprises in recent years, combining with the characteristics of F insurance group company and the requirements of each supervision organization on the control construction of fund activity, this paper makes a research on the control and construction of fund activity in all kinds of enterprises. In terms of research methods, this paper mainly combines the actual situation of F Insurance Group Company in recent years of financing, investment and fund operation, and based on the discipline of capital activity control, risk management, etc. Guided by the "guidelines for the Application of Internal Control in Enterprises No. 6" and the "notice of the China Insurance Regulatory Commission on strengthening and improving the proportional Supervision of the use of Insurance funds", the Ministry of Finance, The relevant regulations promulgated by CIRC are used as the main reference, and the detailed data of fund activities of F Insurance Group Company in recent years are statistically analyzed by using a more systematic and comprehensive analysis method. Through the analysis, we find that there are some problems in the process of raising funds, investment and fund operation in the capital activities of the insurance group. These problems are mainly caused by the lack of financing plan and the lack of control of the financing cost. Lack of financing tracking management system; in terms of investment, investment activities are not consistent with enterprise strategy, investment channels are too narrow, the utilization rate of funds is not high, and the rate of return on investment is low; in the control of capital activities, accounting and accounting controls are not strict. The budget system is not perfect, the management link is weak. On the basis of analyzing the causes of the problems, this paper makes comprehensive use of the theory of fund activity control, and puts forward some suggestions in the aspect of financing: make clear the purpose of raising funds, strengthen the control of financing process, and guard against debt risk; Suggestions on investment are: strengthening the diversity of the use of funds, improving the overall level and efficiency of the use of funds, establishing investment management processes and models, and improving the budget system in terms of operation control, Strengthen the fund tracking management and information feedback work, coordinate the fund working capital benefit, strengthen the fund operation responsibility mechanism.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.3;F840.4

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