TP人寿保险有限公司内部控制研究

发布时间：2018-04-29 22:17

本文选题：风险 + COSO报告　；参考：《厦门大学》2014年硕士论文

【摘要】：随着雷曼兄弟倒闭、通用汽车申请破产保护、光大证券“乌龙指”等一系列重大风险事件的发生,内部控制的有效性越来越受到人们的重视。2010年,财政部、证监会、审计署、银监会、保监会共同发布了《企业内部控制基本规范》及其配套指引实施,为企业内部控制体系的建设提供了明确的法律指导规范。然而,国内保险企业的内部控制仍然存在着一定的薄弱之处,如有效性并不尽如人意,内部控制框架仍然不完善,许多关键控制点没有贯彻到公司的各项业务流程和操作环节之中。本文采用案例分析与规范性研究相结合的方式,首先对内部控制概念、发展阶段以及COSO报告框架做了详细介绍,接着介绍了TP人寿内部控制的现状,以案例的形式引出企业现有内部控制体系在实践中出现的问题,然后从控制环境、内控体系以及内部控制评价等方面进行了原因分析,最后提出了完善内部控制的具体措施,包括优化TP人寿治理结构、塑造全员参与的内控文化、完善内部控制组织管理体系和人力资源制度、健全风险识别与评价系统、加强主要经营环节的控制活动、提高信息流动和沟通的效率以及完善内部控制评价体系等。希望本文的研究结果能对TP人寿完善内控体系,提高风险防控能力有所帮助。同时本文关于TP人寿内控改进的思考对同行业的其他企业加强企业内部控制体系建设,提高风险管理水平具有参考作用。
[Abstract]:With the collapse of Lehman Brothers, General Motors filing for bankruptcy protection, Everbright Securities "Oolong finger" and a series of major risk events, the effectiveness of internal control has become increasingly important. In 2010, the Ministry of Finance, the Securities Regulatory Commission, the Audit Office, The CBRC and CIRC jointly issued the basic norms of Internal Control of Enterprises and their supporting guidelines, which provided clear legal guidance for the construction of the internal control system of enterprises. However, there are still some weaknesses in the internal control of domestic insurance enterprises, such as the effectiveness is not satisfactory, the internal control framework is still not perfect, Many key control points have not been implemented into the company's business processes and operational links. In this paper, the concept of internal control, the development stage and the COSO reporting framework are introduced in detail by combining case analysis with normative research, and then the present situation of TP life insurance internal control is introduced. In the form of a case, the problems of the existing internal control system of an enterprise in practice are elicited, and then the causes of the internal control system, the internal control system and the evaluation of the internal control are analyzed, and the concrete measures to perfect the internal control are put forward. Including optimizing the management structure of TP Life, shaping the internal control culture in which the whole staff participate, perfecting the internal control organization management system and human resource system, perfecting the risk identification and evaluation system, strengthening the control activities of the main business links, Improve the efficiency of information flow and communication and improve the internal control evaluation system. It is hoped that the results of this paper can help TP Life to improve its internal control system and risk prevention and control ability. At the same time, the thought about the improvement of TP Life Internal Control has reference function for other enterprises in the same industry to strengthen the construction of internal control system and improve the level of risk management.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F842.3

【参考文献】