中国P财产保险公司车辆保险业务内部控制研究

发布时间：2018-11-07 11:35

【摘要】：在我国深化改革进程全面推进的今天,中国资本市场的发展异常繁荣,保险行业也成为了金融体系中不可忽视的一部分。财产保险,是以风险为经营对象的行业,作为金融体系的重要组成部分,在国计民生中具有不可替代的作用,其风险防范与健康发展就显得极为重要。我国大型的财产保险公司都有着相对较为成熟的内部控制体系以防范风险的发生并促进企业稳定健康的发展,因此,对其内部控制体系的研究,对于我国的财产保险行业乃至金融行业的发展,都有着相当的借鉴意义。并且,因其业务的多样性和复杂性,所以其内部控制体系的成功点,可以成为其他金融企业的模板,而其不足之处,也足以成为同行业的警惕点。本文以COSO提出的内部控制五要素框架为理论基础,结合2010年中国保监会推出的《保险公司内部控制基本准则》,以中国P财产保险公司C市分公司车险部门承保和理赔流程的内部控制为案例,对财产保险公司承保和理赔业务的内部控制流程现状进行了研究,对其内部控制活动进行了详细的研究和分析,找出其问题之所在,并剖析其问题所产生的根本原因,给出了相应的解决方案。
[Abstract]:Today, with the deepening of reform in China, the development of China's capital market is booming, and the insurance industry has become a part of the financial system that can not be ignored. As an important part of the financial system, property insurance plays an irreplaceable role in the national economy and the people's livelihood, and its risk prevention and healthy development is extremely important. Large property insurance companies in China have relatively mature internal control system to prevent the occurrence of risks and promote the stable and healthy development of enterprises. For the property insurance industry and even the development of the financial industry, have considerable reference significance. Moreover, because of the diversity and complexity of its business, the success point of its internal control system can become the template of other financial enterprises, and its shortcomings, too, can become the vigilance point of the same industry. This paper is based on the framework of five elements of internal control proposed by COSO, combined with the basic principles of Internal Control of Insurance companies, which was launched by CIRC in 2010. Taking the internal control of insurance and claim process of auto insurance department of China P property Insurance Company C as an example, this paper studies the current situation of internal control process of underwriting and settlement business of property insurance company. This paper makes a detailed study and analysis of its internal control activities, finds out its problems, analyzes the root causes of the problems, and gives the corresponding solutions.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F840.4;F842.634

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