太平洋寿险宁夏分公司营运资金管理的内部控制研究
发布时间：2018-10-17 11:29
【摘要】：2014年8月国务院出台《关于加快发展现代保险服务业的若干意见》,针对保险行业设立的新“国十条”显示出国家对保险行业的看重。这些年来,中国保险业呈高速朝前发展,不仅有利于中国经济发展和社会繁荣,还有利于保证人民的生活安全和健康、财产安全等。可是,纵观保险行业,其产业地位以及行业形象,仍旧留有较大的发展空间。随着保险行业业务进入快速发展期,保险公司资金管理不规范、内控缺乏规范性等问题逐渐暴露出来。以进一步强化保险行业资金的内控机制建设,全方位强化保险公司的风险抵御能力,优化保险资金的管控水准为目的,市场众多保险公司依照自身的经营特征,立足于现有的资金风险情况,遵守相关要求和规定进行资金内控建设和完善,强化管控保险资金的力度,预防资金风险。笔者以太平洋寿险宁夏分公司为研究对象,利用定性分析、定量分析等方法,通过进一步深究保险企业在营运过程当中的各种资金管理内部控制问题,剖析引发问题的具体原因,基于太平洋寿险公司的营运资金内控现状,制定了具有可行性的建议和对策。这一研究可以揭露出寿险公司在营运资金内控方面主要存在的缺陷和潜藏的风险,继而使寿险公司可以提前预防营运资金管理的风险,确保资金的稳健安全,继而促使企业业务得以长期稳健发展,企业经营管理能力以及经济效益得以持续优化。
[Abstract]:In August 2014, the State Council issued "some opinions on speeding up the Development of Modern Insurance Service Industry". The new "National Ten articles" aimed at the insurance industry shows that the country values the insurance industry. In recent years, China's insurance industry has developed at a high speed, which is not only conducive to China's economic development and social prosperity, but also conducive to ensuring the safety and health of the people's lives and property safety. However, throughout the insurance industry, its industrial status and industry image, still leave a larger space for development. With the rapid development of insurance business, the problems of fund management and internal control of insurance companies are gradually exposed. In order to further strengthen the construction of internal control mechanism of insurance industry funds, strengthen the risk resistance of insurance companies in all directions and optimize the control level of insurance funds, many insurance companies in the market are based on their own operating characteristics. Based on the existing situation of capital risk, we should abide by the relevant requirements and regulations to build and improve the internal control of funds, strengthen the control and control of insurance funds, and prevent capital risks. The author takes the Ningxia Branch of Pacific Life Insurance as the research object, using qualitative analysis, quantitative analysis and other methods, through further exploring the various internal control problems of capital management in the process of operation of insurance enterprises. Based on the internal control of the working capital of the Pacific Life Insurance Company, the feasible suggestions and countermeasures are put forward. This study can expose the main defects and hidden risks in the internal control of the working capital of life insurance companies, thereby enabling the life insurance companies to prevent the risks of working capital management in advance and to ensure the stability and safety of the funds. Then, the business can develop steadily for a long time, and the management ability and economic benefit can be optimized continuously.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3;F840.4
本文编号：2276516
[Abstract]:In August 2014, the State Council issued "some opinions on speeding up the Development of Modern Insurance Service Industry". The new "National Ten articles" aimed at the insurance industry shows that the country values the insurance industry. In recent years, China's insurance industry has developed at a high speed, which is not only conducive to China's economic development and social prosperity, but also conducive to ensuring the safety and health of the people's lives and property safety. However, throughout the insurance industry, its industrial status and industry image, still leave a larger space for development. With the rapid development of insurance business, the problems of fund management and internal control of insurance companies are gradually exposed. In order to further strengthen the construction of internal control mechanism of insurance industry funds, strengthen the risk resistance of insurance companies in all directions and optimize the control level of insurance funds, many insurance companies in the market are based on their own operating characteristics. Based on the existing situation of capital risk, we should abide by the relevant requirements and regulations to build and improve the internal control of funds, strengthen the control and control of insurance funds, and prevent capital risks. The author takes the Ningxia Branch of Pacific Life Insurance as the research object, using qualitative analysis, quantitative analysis and other methods, through further exploring the various internal control problems of capital management in the process of operation of insurance enterprises. Based on the internal control of the working capital of the Pacific Life Insurance Company, the feasible suggestions and countermeasures are put forward. This study can expose the main defects and hidden risks in the internal control of the working capital of life insurance companies, thereby enabling the life insurance companies to prevent the risks of working capital management in advance and to ensure the stability and safety of the funds. Then, the business can develop steadily for a long time, and the management ability and economic benefit can be optimized continuously.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3;F840.4
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