SW人寿保险公司操作风险内部控制研究

发布时间：2018-04-27 07:22

本文选题：人寿保险公司 + 内部控制　；参考：《华中科技大学》2014年硕士论文

【摘要】：人寿保险公司是保险市场的主体，其能否健康发展是保险市场是否能够顺利运行的关键。我国许多保险公司因资金链中断而陷入经营危机，导致这些形成的原因在很大程度上是由于操作风险因素共同作用形成的。我国保险公司操作风险管理水平相对落后，甚至没有设立专门的操作风险管理部分，在操作风险管理中存在许多问题。因此，如何建立良好的内部控制成为保险公司操作风险规避的重要问题。本文通过研究国内外人寿保险公司操作风险内部控制的相关文献，确定了论文研究的思路与内容。以SW人寿保险公司为背景，，在分析操作风险内部控制建设现状的基础上，通过建立其操作风险内部控制的评价指标体系，利用定性评价方法对SW人寿保险公司的操作风险状况进行评价研究，从中窥探SW人寿保险公司操作风险现状，同时发现SW人寿保险公司因人员原因导致的操作风险较多，而内部控制的不足是造成操作风险的主要原因。因此本文通过对操作风险内部控制进行研究，发现SW人寿保险公司没有形成全面的内部控制制度，内部人员操作风险意识差，操作流程内部控制不规范等问题，在此基础之上文章从完善内部控制制度、加强内部人员管理、完善流程环节、加强信息系统建设等方面提出了操作风险内部控制对策建议。本文的研究能给SW人寿保险公司操作风险内部控制改进方面提供可以参考的依据。
[Abstract]:The life insurance company is the main body of the insurance market, and its healthy development is the key to the smooth operation of the insurance market. Many insurance companies in our country are caught in management crisis because of the interruption of capital chain. To a large extent, these reasons are caused by the joint action of operational risk factors. The level of operational risk management of insurance companies in our country is relatively backward, and there are many problems in operational risk management because of the absence of a special part of operational risk management. Therefore, how to establish good internal control has become an important issue for insurance companies to avoid operational risks. This paper studies the internal control of domestic and foreign life insurance companies' operational risk and determines the ideas and contents of this paper. Taking SW Life Insurance Company as the background, on the basis of analyzing the present situation of internal control construction of operational risk, the evaluation index system of internal control of operational risk is established. Using the qualitative evaluation method to evaluate the operating risk situation of SW Life Insurance Company, the paper explores the operating risk status of SW Life Insurance Company, and finds out that SW Life Insurance Company has more operational risks due to personnel reasons. The deficiency of internal control is the main cause of operational risk. Therefore, through the study of internal control of operational risk, it is found that SW Life Insurance Company has not formed a comprehensive internal control system, the insiders have poor awareness of operational risks, and the internal control of the operation process is not standardized, and so on. On this basis, the paper puts forward some countermeasures and suggestions for internal control of operational risk from the aspects of perfecting internal control system, strengthening internal personnel management, perfecting process link and strengthening the construction of information system. The research in this paper can provide reference for SW Life Insurance Company to improve the internal control of operational risk.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.3;F840.4

【参考文献】