G财产保险公司业务经营环节内部控制研究

发布时间：2018-06-21 02:28

本文选题：财险保险 + 业务经营　；参考：《河北经贸大学》2017年硕士论文

【摘要】：企业内部控制是由企业董事会、监事会、经理层和全体员工实施的、旨在实现控制目标的过程,其目标是合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进企业实现发展战略。保险公司作为集散风险、经营风险的金融企业,发挥了社会保险保障、加强资金融通、促进社会管理的作用,它的内部控制建设和完善不仅是企业自身防范和化解保险风险的第一道防线,同时也是保险监管部门的监管目标和内容。我国自1980年恢复保险业务以来,国内保险行业保持了较为快速的发展势头,保险公司竞争日趋激烈的同时也产生了不少内部控制缺失的问题。2008年财政部、证监会、审计署、银监会、保监会等五部委联合印发了《企业内部控制基本规范》,为企业内部控制提供了一个可参考的标准框架,保监会按照此标准,于2010年印发了《保险公司内部控制基本准则》,对保险公司不同层次的经营管理所涉及的内部控制活动提出了要求。虽然多数保险公司已对内部控制制度进行了建立和完善,但是客户保费被挪用的现象仍时有发生,销售管控不严的问题仍然存在,公司员工挪用保费的情况仍未得到有效遏制。因此,强化和健全保险公司内部控制机制,创建和完善保险公司内部控制监督体系,已作为保险行业的重要共识。有效的内部控制不仅是保险公司合规合法经营、稳定健康发展的基本保证,也是保险监管部门监管政策、措施贯彻落实的基本条件,是保险市场有序规范、保险行业稳定健康发展的基础。本文以G财产保险公司业务经营环节内部控制情况为研究对象。首先,文章说明了本文的选题背景、研究目的与意义、研究内容及方法等,并对国内外学者在企业内部控制及保险公司内部控制研究方面取得的成果进行陈述。其次,进一步分析内部控制的含义、五要素及内部控制理论的发展演变过程,为文章分析及论述提供了理论基础。再次,文章以我国保险公司、财险公司的发展现状及目前的监管形势为背景,强调了当前监管形势的严峻性及财险公司业务经营环节内部控制的重要性。最后,概述了我国财险公司业务经营环节的内部控制监管重点,并通过案例说明了这些环节内部控制失控给公司带来的损失。结合G财产保险公司基本情况及内部控制框架、历年的被处罚情况、业务经营环节操作流程,对G财产保险公司业务经营环节内部控制存在的问题并对其形成原因进行了论述,并提出规范营销渠道建设、规范承保核保流程、优化理赔管控模式、把控财务费用风险的改进建议,强调认真对待当前的监管形势的重要性,为G财产保险公司健康发展夯实基础。
[Abstract]:The internal control of the enterprise is implemented by the board of directors, the board of supervisors, the managers and all the employees of the enterprise. The purpose of the control is to reasonably guarantee the legal and compliance of the enterprise's operation and management, and the safety of its assets, The financial report and related information are true and complete, improve the efficiency and effect of operation, and promote the development strategy of the enterprise. As a financial enterprise that collects and distributes risks and manages risks, insurance companies have played a role in ensuring social insurance, strengthening the financing of funds, and promoting social management. The construction and perfection of internal control is not only the first line of defense to prevent and defuse the insurance risk, but also the supervision target and content of the insurance supervision department. Since the resumption of insurance business in China in 1980, the domestic insurance industry has maintained a relatively rapid development momentum, while the competition of insurance companies has become increasingly fierce, but also produced a lot of problems of lack of internal control. In 2008, the Ministry of Finance, the Securities Regulatory Commission, the Audit Office, Five ministries and commissions, including the Banking Regulatory Commission and the Insurance Regulatory Commission, jointly issued the basic norms for the Internal Control of Enterprises, which provides a standard framework for the internal control of enterprises, according to which the Insurance Regulatory Commission, In 2010, the basic principles of Internal Control of Insurance companies were issued, which put forward the requirements for the internal control activities involved in different levels of operation and management of insurance companies. Although most insurance companies have established and perfected the internal control system, the phenomenon of misappropriation of customer premiums still occurs from time to time, the problem of lax sales control still exists, and the situation of misappropriation of premiums by employees has not been effectively curbed. Therefore, it is an important consensus of insurance industry to strengthen and perfect the internal control mechanism of insurance companies and to establish and perfect the internal control supervision system of insurance companies. Effective internal control is not only the basic guarantee for the compliance and legal operation of insurance companies and the stable and healthy development of insurance companies, but also the basic conditions for the supervision and control policies and measures of the insurance regulatory authorities to be carried out, as well as an orderly and standardized insurance market. The foundation of the steady and healthy development of the insurance industry. This paper takes G property insurance company as the research object. First of all, the paper explains the background, purpose and significance of the research, research content and methods, and describes the achievements of domestic and foreign scholars in the research of internal control of enterprises and internal control of insurance companies. Secondly, the meaning of internal control, the development and evolution of the five elements and the theory of internal control are further analyzed, which provides a theoretical basis for the analysis and discussion of the article. Thirdly, with the background of the development of insurance companies and property insurance companies in China and the current regulatory situation, the paper emphasizes the severity of the current regulatory situation and the importance of internal control in the business operation of property insurance companies. Finally, this paper summarizes the key points of internal control supervision in the business operation of property insurance companies in China, and illustrates the losses caused by the runaway of internal control in these links through a case study. Combined with the basic situation and internal control framework of G property insurance company, the punishment situation in the past years, the operation process of business operation link, the problems existing in the internal control of business operation link of G property insurance company and the reasons for its formation are discussed. It also puts forward some suggestions on how to standardize the construction of marketing channels, standardize the process of underwriting insurance, optimize the mode of claim management and control, improve the risk of controlling financial expenses, and emphasize the importance of taking the current regulatory situation seriously. G property insurance company for the healthy development of the solid foundation.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3;F840.4

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