我国农村保险业的财务风险管理研究

发布时间：2018-03-03 22:24

本文选题：农村保险　切入点：财务管理　出处：《中南林业科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国的保险业在经历了从无到有、从萧条到繁荣的发展过程之后,正进入到一个前所未有的发展阶段。一方面随着我国综合国力逐步增强,特别是我国农村经济社会的不断发展,我国的保险业开展逐步延伸到农村领域,这也就意味着我国的保险公司需要在更加复杂多变的市场环境中把握发展机遇；另一方面随着我国保险市场的不断完善,很多国外的保险公司也选择进入中国保险市场谋求发展,这一发展现状使得保险市场的竞争日益加剧,各保险公司为了更好的获取利润,不得不选择在经营模式上进行更多的创新。我国作为一个人口大国,农村人口占了我国人口比重的一半,保险公司在农村大力开展保险业务并迅速占据保险市场是我国保险业发展的趋势之一。2008年美国次债危机告诉我们,随着全球经济的一体化,财务风险已经变得无处不在,保险业如果想要获得更长久的发展,就需要建立更加系统的财务风险管理体系来防范和化解各方面的财务风险。基于以上发展现状,本文提出了财务风险管理系统的概念,目的是通过建立一个独立于保险公司内部各个部门的系统来实现对保险公司财务风险的管理。论文通过学习有关保险公司财务风险管理以及COSO内控框架等理论的基础上,以COSO内控框架的三个目标,即财务报告的可靠性、经营活动的效率和效果、相关法律的遵循,以及五个要素,即控制环境、风险评估、控制活动、信息与沟通以及监控为基础,设计我国农村保险业的财务风险管理系统。首先,收集、学习和整理有关保险公财务风险管理理论以及COSO内部控制理论,通过总结国内外学者关于农村保险业财务风险管理和企业内部控制体理论；然后再介绍我国农村保险业发展现状及财务风险形成的特殊原因；其次,分析农村保险业内部控制对其财务风险管理的影响,在结合中国人寿股份有限公司在财务风险管理方面的现状及存在的风险,最后从建立健全财务风险管理规章制度、提高财务部门和主管的执行能力以及内部控制框架下我国农村保险业财务风险管理系统的设计三个方面提出我国农村保险业财务风险管理系统的构建思路。
[Abstract]:China's insurance industry is entering an unprecedented stage of development after experiencing a process of development from scratch, from depression to prosperity. On the one hand, as the overall national strength of our country gradually increases, Especially with the continuous development of rural economy and society, the insurance industry of our country has gradually extended to the rural areas, which means that the insurance companies of our country need to grasp the development opportunity in the more complex and changeable market environment. On the other hand, with the continuous improvement of China's insurance market, many foreign insurance companies also choose to enter the Chinese insurance market for development, which makes the insurance market increasingly competitive. In order to make better profits, insurance companies have to choose to innovate more in their business models. As a large country with a large population, the rural population accounts for half of our population. It is one of the trends that insurance companies develop insurance business in rural areas and occupy the insurance market rapidly. In 2008, the subprime debt crisis in the United States told us that with the integration of the global economy, financial risks have become ubiquitous. If the insurance industry wants to obtain more long-term development, it needs to establish a more systematic financial risk management system to prevent and resolve the financial risks in all aspects. Based on the above development situation, this paper puts forward the concept of financial risk management system. The aim is to manage the financial risk of insurance companies by establishing a system independent of the internal departments of insurance companies. On the basis of studying the theory of insurance company financial risk management and COSO internal control framework, this paper takes the three objectives of COSO internal control framework, that is, the reliability of financial report, the efficiency and effect of business activities, and the compliance of relevant laws. And five elements, namely, control environment, risk assessment, control activities, information and communication, and monitoring as the basis, designed our country rural insurance industry financial risk management system. Study and collate the theory of insurance public financial risk management and COSO internal control theory, through summing up the domestic and foreign scholars about the rural insurance industry financial risk management and enterprise internal control system theory; Then it introduces the current situation of rural insurance development and the special reasons for the formation of financial risk. Secondly, it analyzes the influence of the internal control of rural insurance on its financial risk management. In combination with the current situation of China Life Insurance Company Limited in financial risk management and the existing risks, finally, from the establishment and improvement of financial risk management rules and regulations, In order to improve the executive ability of finance department and supervisor and the design of financial risk management system of rural insurance industry under the framework of internal control, this paper puts forward the idea of constructing financial risk management system of rural insurance industry in China.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.66;F234

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