太平人寿保险有限公司湖南分公司内部监督体系改进研究
发布时间:2018-07-18 13:47
【摘要】:随着英国巴林银行、美国安然公司和世通公司等一系列内控案件暴露后,越来越多的企业意识到内部控制的缺失将会带来巨大的灾难和损失,引发了企业对内部控制体系的反思。内部监督作为内部控制系统的要素之一,,是内部控制有效运行的保障。这些违规案件的发生说明许多企业并没有充分利用监督要素来促进内部控制的有效运行,从而极大地推动了企业对内部监督问题的进一步关注。 保险业是一个高风险、高速扩张的行业,企业内部监督体系是否发挥实效,显得尤为重要。因此,加强对保险企业监督体系的研究具有十分重要的意义。本文选取太平人寿湖南省分公司作为研究对象,通过分析其目前内部监督体系中存在的问题和成因,基于理论知识,并借鉴国内标杆企业先进的实践模式,提出了完善其监督体系的方案。本文首先剖析了监督要素的基本概念,回顾了发展过程,梳理了众多专家有关监督要素的理论观点,为具体的实践工作做出理论上的铺垫。同时还着重介绍了标杆企业中国人寿湖南分公司内部监督体系的运作情况,为太平人寿湖南分公司的管理提供了一个优秀的范本。然后,对太平人寿湖南分公司的监督管理现状进行了分析,并结合标杆企业的优秀作法,提出了内部监督体系建立的目标和原则,并从组织架构、信息平台、监督模式、制度健全四方面着手,构成一个改进方案,以实现持续有效的监督。最后,还提出了实施改进方案的相关支撑措施,评估了方案的实施效果。
[Abstract]:With the exposure of a series of internal control cases, such as the Bank of Bahrain, Enron and WorldCom, more and more enterprises realize that the absence of internal control will bring huge disasters and losses. It triggered a reflection on the internal control system. As one of the elements of internal control system, internal supervision is the guarantee of effective operation of internal control. The occurrence of these illegal cases shows that many enterprises do not make full use of supervision elements to promote the effective operation of internal control, thus greatly promoting the further concern of enterprises on internal oversight issues. Insurance industry is a high-risk and high-speed expansion industry. Therefore, it is of great significance to strengthen the study of insurance supervision system. This paper selects Taiping Life Insurance Company in Hunan Province as the research object, through analyzing the existing problems and causes of its internal supervision system, based on theoretical knowledge, and drawing lessons from the advanced practice model of domestic benchmarking enterprises. The scheme of perfecting its supervision system is put forward. This paper first analyzes the basic concept of supervisory elements, reviews the development process, combs the theoretical views of many experts on the supervisory elements, and makes a theoretical foundation for the specific practical work. At the same time, the paper introduces the operation of the internal supervision system of China Life Insurance Hunan Branch, which provides an excellent model for the management of Taiping Life Hunan Branch. Then, the paper analyzes the current situation of supervision and management of Taiping Life Insurance Company in Hunan, and puts forward the objectives and principles of establishing internal supervision system, including organizational structure, information platform, supervision mode, combining with the excellent practice of benchmarking enterprises. Four aspects of sound system, constitute an improvement program to achieve continuous and effective supervision. Finally, the supporting measures for the implementation of the improvement scheme are put forward, and the effect of the scheme is evaluated.
【学位授予单位】:湖南大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F842.3
本文编号:2132089
[Abstract]:With the exposure of a series of internal control cases, such as the Bank of Bahrain, Enron and WorldCom, more and more enterprises realize that the absence of internal control will bring huge disasters and losses. It triggered a reflection on the internal control system. As one of the elements of internal control system, internal supervision is the guarantee of effective operation of internal control. The occurrence of these illegal cases shows that many enterprises do not make full use of supervision elements to promote the effective operation of internal control, thus greatly promoting the further concern of enterprises on internal oversight issues. Insurance industry is a high-risk and high-speed expansion industry. Therefore, it is of great significance to strengthen the study of insurance supervision system. This paper selects Taiping Life Insurance Company in Hunan Province as the research object, through analyzing the existing problems and causes of its internal supervision system, based on theoretical knowledge, and drawing lessons from the advanced practice model of domestic benchmarking enterprises. The scheme of perfecting its supervision system is put forward. This paper first analyzes the basic concept of supervisory elements, reviews the development process, combs the theoretical views of many experts on the supervisory elements, and makes a theoretical foundation for the specific practical work. At the same time, the paper introduces the operation of the internal supervision system of China Life Insurance Hunan Branch, which provides an excellent model for the management of Taiping Life Hunan Branch. Then, the paper analyzes the current situation of supervision and management of Taiping Life Insurance Company in Hunan, and puts forward the objectives and principles of establishing internal supervision system, including organizational structure, information platform, supervision mode, combining with the excellent practice of benchmarking enterprises. Four aspects of sound system, constitute an improvement program to achieve continuous and effective supervision. Finally, the supporting measures for the implementation of the improvement scheme are put forward, and the effect of the scheme is evaluated.
【学位授予单位】:湖南大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F842.3
【参考文献】
相关期刊论文 前10条
1 张翠华;;农发行会计内部控制监督框架构建初探[J];当代经理人;2006年03期
2 胡兆军;;浅析当前基层央行内部控制监督评价的难点及政策建议[J];黑龙江对外经贸;2006年09期
3 丁虹;;基层人行内部控制监督格局的思考[J];华南金融电脑;2008年08期
4 刘阳;;在新COSO框架下完善内部控制[J];技术与市场;2007年02期
5 余中福;;论我国上市公司内部控制的监督与评价[J];会计之友(中旬刊);2008年01期
6 徐娅雯;章文芳;;COSO框架的演化及其对我国的启示[J];会计之友(中旬刊);2008年06期
7 吴志华;刘丽芹;;构筑坚实的内部控制评价基础——评COSO内部控制监督检查指南[J];会计之友(上旬刊);2008年05期
8 魏卉;;对完善兵团企业内部控制监督的思考[J];石河子大学学报(哲学社会科学版);2006年04期
9 曾碧红;;基于内部审计的内控监督探讨[J];现代商业;2008年20期
10 吴水澎;;萨班斯法案、COSO风险管理综合框架及其启示[J];学术问题研究;2006年02期
本文编号:2132089
本文链接:https://www.wllwen.com/jingjilunwen/bxjjlw/2132089.html