我国保险公司内部控制研究
发布时间：2018-09-05 13:48
【摘要】：改革开放以来,我国的保险业得到了迅速发展。无论是市场规模还是参与竞争的市场主体,都迅速扩大和增加。虽然如此,我国的保险业仍处于发展的初级阶段,从保险密度和保险深度这两个指标来看,2012年我国保险密度和保险深度世界排名分别为第61位和第46位,低于一般发展中国家的平均水平。同时,我国的保险业还面临着保险市场结构失衡、保险基金运用方式限制、保险市场体系不完善等问题。加入WTO以后,外资保险公司进入我国保险市场,加剧了市场竞争强度,我国的保险业也因此面临着更多新的机遇和挑战。目前,我国保险业还没有充分发挥出中长期资本的优势,未能充分参与到关系国计民生的重大基础设施、城镇化进程等方向。据统计,截至2014年7月末,保险资金运用余额8.52万亿中,绝大部分通过各种形式配置给银行体系,长期资本的配置效率和与实体经济的对接仍不充分。由于保险市场是与资本市场和货币市场紧密联系的,因此保险公司也面临着越来越复杂的风险,而且日益受到投资环境、货币政策等风险因素的影响。在这种情况下,保险公司如何体现自身的优势,如何提高自身风险防控的能力就显得更为重要了。同时,上市保险公司面临着更多的压力。首先,上市保险公司面临着保监会和证监会的双重监管,上市保险公司的行为和披露必须保证合规、合法。随着外部监管法规和审计的逐步完善和强化,客观上要求上市保险公司必须提高内部控制质量和信息披露质量。另一方面,随着上市保险公司面临的竞争压力越来越大,企业必须加强内部管理和风险防控,以确保降低经营风险,提高总体利润水平。因此,保险公司应切实研究风险防范的办法和途径,积极防范和化解内部风险和外部风险。内部控制是保险公司防范风险的第一道防线,处于基础性的地位。保险公司提高风险控制能力的首要任务是完善内部控制系统。本文从目前中国保险公司内部控制的现状着手,结合在保险公司各部门的从业经历与切身体会,通过对近年来中国保险监督管理委员会行政处罚决定书中所涉及到的诸多保险公司内部控制方面出现的违法违规操作的比较与归纳,总结出财务报告环节、理赔环节、资金运用环节、销售环节、人力资源环节以及行政管理等其他环节共六大项保险公司内部控制环节中出现的问题,对导致这些问题产生的根本原因做了较为详细的解释与切合实际的分析,同时也从自身实践工作中总结出一些解决这些问题的办法,希望能够通过对中国保险公司内部控制制度的探索与研究,总结出一些具备可操作性的、行之有效的建立健全保险企业内部控制的路径与办法。
[Abstract]:Since the reform and opening up, China's insurance industry has been rapid development. Whether the market scale or participate in the competition of the main market, are rapidly expanding and increasing. Nevertheless, China's insurance industry is still in the initial stage of development. Judging from the two indicators of insurance density and depth, China ranked 61st and 46th respectively in the world of insurance density and depth in 2012. Below the average for developing countries. At the same time, the insurance industry of our country is faced with the imbalance of the insurance market structure, the restriction of the use of insurance funds and the imperfection of the insurance market system. After China's entry into the WTO, foreign insurance companies enter the insurance market of our country, which intensifies the market competition. Therefore, the insurance industry of our country is faced with more new opportunities and challenges. At present, China's insurance industry has not given full play to the advantages of medium- and long-term capital, has not fully participated in the major infrastructure related to the national economy and people's livelihood, urbanization and other directions. According to statistics, as of the end of July 2014, most of the 8.52 trillion balance of insurance funds are allocated to the banking system through various forms. The allocation efficiency of long-term capital and the connection with the real economy are still insufficient. Because the insurance market is closely related to the capital market and the money market, the insurance companies are also faced with more and more complex risks, and are increasingly affected by the investment environment, monetary policy and other risk factors. In this case, how to reflect their own advantages, how to improve their own ability of risk prevention and control becomes more important. At the same time, listed insurance companies are facing more pressure. First, the listed insurance companies face the double supervision of CIRC and CSRC, and the behavior and disclosure of listed insurance companies must ensure compliance and legality. With the gradual improvement and strengthening of the external supervision regulations and audit, the listed insurance companies must improve the quality of internal control and information disclosure objectively. On the other hand, with the increasing competitive pressure faced by listed insurance companies, enterprises must strengthen internal management and risk prevention and control to ensure the reduction of operating risks and improve the overall profit level. Therefore, insurance companies should study the methods and approaches of risk prevention, actively prevent and resolve internal and external risks. Internal control is the first line of defense for insurance companies to guard against risks and is in a basic position. The most important task for insurance companies to improve risk control ability is to perfect the internal control system. This paper begins with the current situation of internal control of Chinese insurance companies, combining with the experience and experience in various departments of insurance companies. By comparing and summarizing the illegal and illegal operations in the internal control of many insurance companies involved in the decision of administrative penalties of the China Insurance Regulatory Commission in recent years, the links of financial reporting and settlement of claims are summed up. Problems in the internal control links of six major insurance companies, such as the use of funds, sales, human resources and administration, etc. This paper makes a more detailed explanation and practical analysis of the root causes leading to these problems, and at the same time sums up some solutions to these problems from its own practical work. It is hoped that through the exploration and study of the internal control system of Chinese insurance companies, some feasible and effective ways and means of establishing and perfecting the internal control of insurance companies can be concluded.
【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】：2014
【分类号】：F842.3;F840.4
本文编号：2224460
[Abstract]:Since the reform and opening up, China's insurance industry has been rapid development. Whether the market scale or participate in the competition of the main market, are rapidly expanding and increasing. Nevertheless, China's insurance industry is still in the initial stage of development. Judging from the two indicators of insurance density and depth, China ranked 61st and 46th respectively in the world of insurance density and depth in 2012. Below the average for developing countries. At the same time, the insurance industry of our country is faced with the imbalance of the insurance market structure, the restriction of the use of insurance funds and the imperfection of the insurance market system. After China's entry into the WTO, foreign insurance companies enter the insurance market of our country, which intensifies the market competition. Therefore, the insurance industry of our country is faced with more new opportunities and challenges. At present, China's insurance industry has not given full play to the advantages of medium- and long-term capital, has not fully participated in the major infrastructure related to the national economy and people's livelihood, urbanization and other directions. According to statistics, as of the end of July 2014, most of the 8.52 trillion balance of insurance funds are allocated to the banking system through various forms. The allocation efficiency of long-term capital and the connection with the real economy are still insufficient. Because the insurance market is closely related to the capital market and the money market, the insurance companies are also faced with more and more complex risks, and are increasingly affected by the investment environment, monetary policy and other risk factors. In this case, how to reflect their own advantages, how to improve their own ability of risk prevention and control becomes more important. At the same time, listed insurance companies are facing more pressure. First, the listed insurance companies face the double supervision of CIRC and CSRC, and the behavior and disclosure of listed insurance companies must ensure compliance and legality. With the gradual improvement and strengthening of the external supervision regulations and audit, the listed insurance companies must improve the quality of internal control and information disclosure objectively. On the other hand, with the increasing competitive pressure faced by listed insurance companies, enterprises must strengthen internal management and risk prevention and control to ensure the reduction of operating risks and improve the overall profit level. Therefore, insurance companies should study the methods and approaches of risk prevention, actively prevent and resolve internal and external risks. Internal control is the first line of defense for insurance companies to guard against risks and is in a basic position. The most important task for insurance companies to improve risk control ability is to perfect the internal control system. This paper begins with the current situation of internal control of Chinese insurance companies, combining with the experience and experience in various departments of insurance companies. By comparing and summarizing the illegal and illegal operations in the internal control of many insurance companies involved in the decision of administrative penalties of the China Insurance Regulatory Commission in recent years, the links of financial reporting and settlement of claims are summed up. Problems in the internal control links of six major insurance companies, such as the use of funds, sales, human resources and administration, etc. This paper makes a more detailed explanation and practical analysis of the root causes leading to these problems, and at the same time sums up some solutions to these problems from its own practical work. It is hoped that through the exploration and study of the internal control system of Chinese insurance companies, some feasible and effective ways and means of establishing and perfecting the internal control of insurance companies can be concluded.
【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】：2014
【分类号】：F842.3;F840.4
【参考文献】
相关期刊论文 前1条
1 章秋桂,张永红;论企业内部控制[J];审计与理财;2004年11期
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