基于风险管理的保险公司内部控制研究

发布时间：2018-06-17 13:45

本文选题：保险公司 + 内部控制　；参考：《河南大学》2013年硕士论文

【摘要】：保险业是汇聚风险、经营风险的特殊行业。伴随着保险业的发展步伐，我国保险业深层次问题及结构性矛盾也开始在国际化发展进程中不断的显露出来。同时保险公司在经营过程中风险性较高、社会性及长期性特征日益突出，这就使得保险风险管理给保险业的生存和发展带来重要的影响。为了适应世界经济发展，与国际接轨，提高企业应对风险能力，中国保监会分别于2007年、2010年颁布了《保险公司风险管理指引（暂行）》和《保险公司内部控制基本准则》，这表明在我国保险业内部控制与风险管理是分别构建的，而二者本质上具有一致性，分别行使职能，造成职能重叠浪费企业资源。本文提出通过包括识别、评估、设计程序等手段在内的控制程序有效地对风险进行管理，建立一套完整的、以风险管理为核心的内部控制体系，以此促进我国保险公司的内部控制实践活动能够更加健康有序。本文共分为四个部分，首先从规范研究入手，对本文所要研究的基本问题等进行理论综述，包括研究背景及意义，文献综述及本文可能的创新。其次重点介绍COSO内部控制理论和风险管理理论，在此基础上提出本文的观点:我国保险公司应实现内部控制与风险管理的结合，，将风险管理作为内部控制体系的核心加以建立。再次阐述了我国保险公司内部控制与风险管理的状况，主要包括保险业内部控制发展历程，保险公司经营特点以及保险公司面临的主要风险类型，然后就基于风险管理的保险公司内部控制构建阐述了笔者的一些想法，主要包括构建原则、构建基础以及构建内容。最后，结合本文前述，提出了本文的主要研究结论和局限性。
[Abstract]:Insurance industry is a special industry that converges risks and manages risks. Along with the development of the insurance industry, the deep-seated problems and structural contradictions of the insurance industry in China are also beginning to emerge in the process of international development. At the same time, the risk of insurance companies in the business process is high, social and long-term characteristics are increasingly prominent, which makes insurance risk management to the survival and development of the insurance industry has an important impact. In order to adapt to the development of the world economy, to integrate with the international community, and to improve the ability of enterprises to cope with risks, In 2007 and 2010 respectively, CIRC promulgated the guidelines on risk Management of Insurance companies (interim) and the basic guidelines for Internal Control of Insurance companies, which indicated that the internal control and risk management of the insurance industry in China were constructed separately. But the two have the same essence, exercise the function separately, cause the overlapping function to waste the enterprise resources. In this paper, we propose to establish a complete internal control system with the core of risk management by means of control program including identification, evaluation, design program and so on. In order to promote the practice of internal control of insurance companies in China can be more healthy and orderly. This paper is divided into four parts. Firstly, from the normative research, the basic problems to be studied in this paper are reviewed theoretically, including the research background and significance, the literature review and the possible innovation of this paper. Secondly, this paper mainly introduces COSO internal control theory and risk management theory, and puts forward the point of view of this paper: our insurance companies should realize the combination of internal control and risk management, and set up risk management as the core of internal control system. The paper expounds the status of internal control and risk management of insurance companies in China, including the development course of internal control of insurance industry, the operating characteristics of insurance companies and the main types of risks faced by insurance companies. Then the author expounds some ideas about the construction of internal control of insurance company based on risk management, mainly including the construction principle, the construction foundation and the construction content. Finally, the main conclusions and limitations of this paper are put forward.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F842.3

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