A保险公司江西分公司资金管理内部控制研究
发布时间：2018-10-23 11:35
【摘要】：在“十二五”计划后,我国保险业得到了快速的发展,同时,保险公司在这个过程中也出现了一系列问题,比如内部控制体系不健全,资金管理不严谨等。为了适应我国保险业的发展,为保险公司建立健全内部控制体系指明方向,提高保险公司风险防范能力及资金管理水平,2010年保监会颁发《保险公司内部控制基本准则》,不断完善有关保险公司内控的相关规定及准则。2014年印发了《保险资金运用内部控制指引》,2015年提出《保险公司资金信息披露准则》,2016年又修改了保险公司资金管理的暂行办法。每家保险公司根据自身业务发展特点,结合其资金管理工作中已存在风险及潜在风险,按照相关法律法规的要求建立健全资金管理内部控制体系,加强对保险资金运用及管控,及时发现并防范资金风险,提高资金管理内部控制效率。本文学习总结了国内外学者有关资金管理内控的研究成果,在对比分析平安保险优秀的资金管理经验基础上,结合我国保险基本法,保监会出台的相关法律法规的政策规定,以A保险公司江西分公司为研究对象,运用举例分析及对比分析等方法,对A保险公司江西分公司的资金管理内部控制现状展开分析。发现其在内控绩效考评,资金管理自我管控意识,资金风险应对能力,潜在风险防范能力等方面存在问题,分别对发现的问题进行了分析总结,对建立健全A保险公司江西分公司的资金内控体系提出了相应的建议。研究结果表明:A保险公司江西分公司首先应重视内控管理,在绩效考评体系中提高对内控考核比例,完善资金管理内控环境;其次提高公司高管至基层员工的内控意识,树立一支合格的内控管理队伍,提高资金管理内控水平;再次加强费用报销审批环节,尽量杜绝乱报、虚报、多报费用的情况,使每块资金使用真实有效;最后加强审计监督,提高资金管理内部控制水平。
[Abstract]:After the 12th Five-Year Plan, the insurance industry of our country has been developing rapidly. At the same time, a series of problems have appeared in the process of insurance companies, such as the imperfect internal control system, the unsound management of funds, and so on. In order to adapt to the development of China's insurance industry, the direction of establishing and perfecting the internal control system for insurance companies is pointed out. To improve the ability of risk prevention and capital management of insurance companies, the CIRC issued the basic guidelines for Internal Control of Insurance companies in 2010, and continuously improved the relevant regulations and guidelines on internal control of insurance companies. The Insurance Fund was issued in 2014. Using the guidance of internal control, the guidelines for Disclosure of Capital Information of Insurance companies were put forward in 2015, and the interim measures for fund management of insurance companies were revised in 2016. According to the characteristics of their own business development and the existing risks and potential risks in their capital management, each insurance company establishes and improves the internal control system of fund management in accordance with the requirements of relevant laws and regulations, and strengthens the use and control of insurance funds. Timely detection and prevention of capital risks, improve the efficiency of internal control of fund management. This paper studies and summarizes the research results of domestic and foreign scholars on the internal control of capital management, on the basis of comparative analysis of the excellent experience of fund management of Ping an Insurance, combined with the basic Law of Insurance in China, the relevant laws and regulations issued by the Insurance Regulatory Commission, Taking Jiangxi branch of A insurance company as the research object, this paper analyzes the present situation of the capital management internal control of Jiangxi branch of A insurance company by means of examples and comparative analysis. Found its internal control performance evaluation, capital management self-control awareness, capital risk coping ability, potential risk prevention ability and other aspects of the problems, respectively found the analysis and summary of the problems, Some suggestions are put forward to establish and perfect the capital internal control system of Jiangxi Branch of A Insurance Company. The results show that: a Insurance Company Jiangxi Branch should first attach importance to internal control management, improve the proportion of internal control assessment in the performance appraisal system, improve the internal control environment of capital management, and then improve the awareness of internal control from senior executives to grass-roots employees. Set up a qualified internal control management team, improve the level of internal control of fund management; once again strengthen the examination and approval of expenses reimbursement, try to eliminate misrepresentation, false reporting and overstatement of expenses, so that each piece of funds can be used truly and effectively; finally, strengthen audit supervision, Improve the level of internal control of fund management.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3;F840.4
本文编号：2289106
[Abstract]:After the 12th Five-Year Plan, the insurance industry of our country has been developing rapidly. At the same time, a series of problems have appeared in the process of insurance companies, such as the imperfect internal control system, the unsound management of funds, and so on. In order to adapt to the development of China's insurance industry, the direction of establishing and perfecting the internal control system for insurance companies is pointed out. To improve the ability of risk prevention and capital management of insurance companies, the CIRC issued the basic guidelines for Internal Control of Insurance companies in 2010, and continuously improved the relevant regulations and guidelines on internal control of insurance companies. The Insurance Fund was issued in 2014. Using the guidance of internal control, the guidelines for Disclosure of Capital Information of Insurance companies were put forward in 2015, and the interim measures for fund management of insurance companies were revised in 2016. According to the characteristics of their own business development and the existing risks and potential risks in their capital management, each insurance company establishes and improves the internal control system of fund management in accordance with the requirements of relevant laws and regulations, and strengthens the use and control of insurance funds. Timely detection and prevention of capital risks, improve the efficiency of internal control of fund management. This paper studies and summarizes the research results of domestic and foreign scholars on the internal control of capital management, on the basis of comparative analysis of the excellent experience of fund management of Ping an Insurance, combined with the basic Law of Insurance in China, the relevant laws and regulations issued by the Insurance Regulatory Commission, Taking Jiangxi branch of A insurance company as the research object, this paper analyzes the present situation of the capital management internal control of Jiangxi branch of A insurance company by means of examples and comparative analysis. Found its internal control performance evaluation, capital management self-control awareness, capital risk coping ability, potential risk prevention ability and other aspects of the problems, respectively found the analysis and summary of the problems, Some suggestions are put forward to establish and perfect the capital internal control system of Jiangxi Branch of A Insurance Company. The results show that: a Insurance Company Jiangxi Branch should first attach importance to internal control management, improve the proportion of internal control assessment in the performance appraisal system, improve the internal control environment of capital management, and then improve the awareness of internal control from senior executives to grass-roots employees. Set up a qualified internal control management team, improve the level of internal control of fund management; once again strengthen the examination and approval of expenses reimbursement, try to eliminate misrepresentation, false reporting and overstatement of expenses, so that each piece of funds can be used truly and effectively; finally, strengthen audit supervision, Improve the level of internal control of fund management.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3;F840.4
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