我国保险企业保险资金运用内部控制研究

发布时间：2018-05-23 21:29

本文选题：保险公司 + 资金运用　；参考：《财政部财政科学研究所》2015年硕士论文

【摘要】：2008年全球金融危机之后,中国金融业改革步伐加快,金融市场日趋活跃,金融产品不断更新,金融机构创新发展,逐步形成了银行、证券、基金、保险、信托等功能比较齐全的金融机构体系。金融业从单一的存贷功能演变为适应社会主义特色市场经济要求的现代化金融体系,有力地促进了经济快速增长和扩大了就业范围,成为国民经济中的重要支柱行业之一。保险作为金融市场的四大组成部分之一,它经营的好坏以及是否稳健在维护金融市场稳定方面举足轻重。截至2014年底全国保险公司资产规模已经突破10万亿人民币。保险资金运用的余额也已经达到9.3万亿元,较年初大幅增长21.39%,可见保险资金运用规模已经达到相当巨额的地步,其经营的好坏、是否稳定对国内金融市场影响深远。而与此同时,随着金融改革进一步深化,保险资金运用风险因素也在逐渐增大。控制资金运用风险因素的主要方法之一就是内部控制管理机制,可以从内部根源上消除风险因素,而且内部控制从成本效益原则来讲是最突出的。我国保险行业内部控制相关制度规章,主要是保险监督管理委员会在2010年以国务院五部委联合颁布的《企业内部控制基本规范》为基准下发的专门针对保险行业的内控规章制度——《保险公司内部控制基本准则》。相比保险法的高度精简以及年代久远,该制度对保险公司的内部控制提出很多具体又切合实情的要求。就目前来看,所有保险公司都根据保监会的准则规定,建立了规范内部控制体系,但由于规章制度不够健全、发布时间又较短,行业内普遍没有建立完善的保险内控体系,内控执行力度也仍需提高。保险资金运用是保险公司内部控制的重中之重。资金运用控制包括资产战略配置、资产负债匹配、投资决策管理、投资交易管理和资产托管控制共五大控制环节。如果不能妥善应对风险,加强内部控制,不仅对保险公司造成经营损失,甚至引发系统性风险,干扰保险市场的稳定运行。因此,已经有越来越多的研究人员将其研究内容转移到保险资金运用内部控制的研究。本文拟就保险公司资金运用内部控制为研究主题,以控制论、内部控制论以及风险管理等理论为研究基础,通过对我国保险公司资金运用内部风险现状和存在的问题进行分析,借鉴国外优秀保险公司资金运用内部控制的做法和经验,提出了进一步完善我国保险公司保险资金运用内部控制的对策建议。全文共分为一下五个部分：第一部分：提出本研究的选题背景和意义、保险企业资金运用内控国内外研究文献综述、研究框架和方法、本研究的创新点以及不足之处。第二部分：我国保险公司保险资金运用内部控制相关理论分析。先谈论控制论的含义,延伸到内部控制的发展历程与特点；再结合保险行业的特点,深入分析保险企业内部控制理论与架构；资金运用作为保险企业运营的重要组成部分,其内控管理是构成保险企业内控体系的重要内容,所以重点分析了保险资金运用内部控制的主要方式与框架结构。第三部分：我国保险资金运用内部控制的发展现状及优秀案例分析。先重点对我国保险资金运用内部控制的发展现状进行分析；再结合理论与实际,查找保险资金运用内部控制存在的缺陷并分析原因；最后研究平安财产保险公司保险资金运用内部控制的成功经验,总结对我国同类企业内部控制的启示。第四部分：我国保险公司保险资金运用内部控制的国际比较及启示。重点分析美国、德国两个国家内部控制有关内容,并总结其优势及特点。介绍美国国际保险集团与德国安联保险集团保险资金运用与内部控制的经验教训,总结对完善我国保险公司资金运用内部控制体系的启示。第五部分：对保险资金运用内部控制的对策建议。根据前文并结合保险公司完善资金运用内部控制体系的三个原则,总结提出完善公司治理、提升资金运用内控执行力度、优化资金运用内控外部环境这三方面对策建议,进一步完善保险公司资金运用内部控制体系。
[Abstract]:After the global financial crisis in 2008, the reform of China's financial industry has accelerated, the financial market is becoming more active, the financial products are constantly updated, the financial institutions have been innovating, and the financial institutions have gradually formed the financial institutions with complete functions of banks, securities, funds, insurance, trust and other functions. The modern financial system required by the market economy has greatly promoted the rapid economic growth and the expansion of the scope of employment. It has become one of the most important pillar industries in the national economy. As one of the four major components of the financial market, insurance is very important in its management and stability in maintaining the stability of the financial market. At the end of the year, the assets of the national insurance company have exceeded 10 trillion RMB. The balance of insurance funds has reached 9 trillion and 300 billion yuan, which has increased by 21.39% at the beginning of the year. It can be seen that the use of insurance funds has reached a considerable extent. With the further deepening of financial reform, the risk factors of insurance funds are increasing gradually. One of the main ways to control the use of risk factors is the internal control management mechanism, which can eliminate the risk factors from the internal sources, and the internal control is the most prominent from the principle of cost benefit. The internal control of China's Insurance Industry The rules of the system are mainly based on the internal control rules and regulations for the insurance industry issued by the five ministries and committees of the State Council jointly issued by the State Council on the basic norms of internal control of enterprises in 2010 - < the basic rules for internal control of insurance companies >. The internal control of the insurance company puts forward a lot of specific and realistic requirements. At present, all insurance companies have set up a standard internal control system according to the rules of the CIRC, but because the rules and regulations are not perfect and the release time is short, there is no perfect insurance internal control system in the industry and the execution of internal control. The use of insurance funds is the most important part of the internal control of the insurance company. The use of capital control includes five major control links: asset strategic allocation, asset liability matching, investment decision management, investment transaction management and asset custody control. If it is not appropriate to do well on wind insurance and strengthen internal control, it is not only caused by insurance companies. In this paper, more and more researchers have transferred their research content to the study of the internal control of insurance funds. This paper is on the research topic of the internal control of the insurance company's fund application, with the control theory, the internal control theory and the risk management. The theory is the foundation of the study. Through the analysis of the internal risk status and existing problems of the insurance companies in our country, and drawing on the practice and experience of the internal control of foreign excellent insurance companies, this paper puts forward some suggestions to further improve the internal control of insurance funds in China's Insurance companies. The full text is divided into five Part one: the first part: put forward the background and significance of this study, the domestic and foreign research literature review of the insurance enterprise funds, the research framework and methods, the innovation and the shortcomings of this study. The second part: the theoretical analysis of the internal control of insurance funds in China's Insurance Company. The development process and characteristics of the internal control are extended, and the internal control theory and structure of insurance enterprises are deeply analyzed in the light of the characteristics of the insurance industry. As an important part of the operation of the insurance enterprises, the internal control management is an important part of the internal control system of the insurance enterprise. The main way and frame structure of the control. The third part: the present situation of the development of the internal control of insurance funds in China and the analysis of the outstanding cases. First, it analyzes the present situation of the development of the internal control of the application of the insurance funds in our country, and then combines the theory and practice to find the defects of the internal control of the insurance funds and analyze the reasons. Finally, the successful experience of the internal control of the insurance funds of Ping An Property Insurance Company is studied, and the enlightenment to the internal control of the similar enterprises in China is summarized. The fourth part: the international comparison and Enlightenment of the internal control of insurance funds in China's insurance companies. The internal control of the internal control of the two countries in the United States and Germany is analyzed and the advantages are summarized. This paper introduces the experience and lessons of the application and internal control of the insurance funds of the United States International Insurance Group and the German Anlian insurance group, and summarizes the enlightenment to the improvement of the internal control system for the use of funds in the insurance companies of our country. The fifth part: the countermeasures and suggestions for the internal control of the use of insurance funds. The three principles of internal control system are used to sum up the three countermeasures and suggestions to improve the corporate governance, improve the implementation of internal control of funds and optimize the external environment of internal control, and further improve the internal control system of the insurance company's fund application.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F842.3

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