TK保险公司稽核审计部门绩效考核指标体系完善研究

发布时间：2018-02-03 06:37

本文关键词： 绩效考核保险 BSC 稽核审计考核指标　出处：《北京交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：保险公司作为金融行业的主要参与者之一,在资金融通的过程中所面临的各种风险接踵而至。随着我国保险行业黄金期的逐步到来,作为经营与管理的高风险行业之一的保险业,整个行业的经营风险十分复杂和多样化,这些风险隐藏在公司运营的多个环节之中。保监会也于2015年12月下发了《保险机构内部审计工作规范》的通知,明确了保险公司内部审计的工作重点和工作质量要求,规范了保险公司关于审计的制度,表明了保监会对保险公司内部审计(稽核审计)的管理力度,对保险公司稽核审计的质量和风险管理提出了更高的要求。因此,面对激烈的保险行业竞争和复杂多样的经营风险,保险公司的管理者们迫切地想要对公司内部的稽核审计部门进行变革,对稽核审计的质量的重视也提升到一个新的高度。对稽核审计部门的要求除了希望其能识别、评估风险,还要求能够防范和控制风险,帮助公司不断改善自己的内控系统和财务质量,预防和减少损失。稽核审计部门业绩的优劣不止是该部门工作效率的反映,更是与公司的整体发展健康情况密不可分,该部门虽然不能独立为保险公司创造价值,但是却能够通过提供有效的管理意见来提升其他部门的运作效率。随着TK保险公司近年来内部审计体制的发展与完善,成立了 "集团稽核审计中心——独立的五大区域稽核审计部门"新的管理模式,打破了原来针对TK保险公司"总公司——省分公司"稽核审计部门的管理模式。改革后由于审计的独立性和管理范围逐渐加大,独立于省分公司的稽核审计部门也是保监会所倡导和支持的。所以,现有的考核体系无法再适应新管理模式下的治理需求,现阶段如何提升稽核审计部门的工作质量成为急需解决的问题。本文在分析现有绩效考核指标体系存在问题的基础上,利用平衡记分卡模型的四个维度重建考核体系,结合公司发展战略与稽核审计战略,还根据保监会对保险公司审计质量的规范要求,最终确定新的考核指标体系。这是一个有益的尝试,能够更加合理地量化稽核审计部门的工作成果和工作水平。第一章详细描述了论文研究的背景与意义、内容框架和研究方法,明确了研究方向。第二章着重阐释绩效管理与考核相关理论、BSC相关理论,以及相关的文献综述,为重建TK公司稽核审计部门绩效评价体系提供了理论基础。第三章用案例分析法探讨了 TK保险公司稽核审计部门绩效考核的现状及存在的一系列问题。第四章将BSC模型引入TK保险公司稽核审计部门绩效考核当中,通过财务、内部业务流程、客户、学习成长四个维度确定TK保险公司稽核审计部门新的绩效考核指标,并运用层次分析法科学分配权重,成功重建其稽核审计部门绩效评价体系,并对如何保障体系的顺利实施提供指导建议。第五章为结论。
[Abstract]:The insurance company as one of the major players in the financial industry, the risks faced in the process of financial intermediation in the follow. With the gradual arrival of the golden period of China's insurance industry, as one of the high risk industry operation and management of the insurance industry, the whole industry risk is very complex and diverse, these aspects in risk. The company operation. In 2015 12 notice of China Insurance Regulatory Commission issued the "internal audit specification of insurance institutions, a clear focus and the quality of the insurance company internal audit requirements, standardize the insurance company on the audit system, that the CIRC for insurance company's internal audit (audit) management efforts that puts forward higher requirements for the insurance company audit quality and risk management. Therefore, in the face of the fierce competition in the insurance industry and the complicated operation of wind Insurance, insurance company managers eager to the company's internal audit department to audit the quality change, attention is also being promoted to a new level. To audit the audit requirements in addition to hope that it can identify, assess the risk, but also requires the ability to prevent and control the risk, help the company continue to to improve their internal control system and financial quality, prevent and reduce losses. The audit department performance not only reflect the work efficiency, overall healthy development is inseparable with the company, although the department independent cannot create value for the insurance company, but to provide effective management advice to improve other departments the operation efficiency of the TK insurance company in recent years. With the development and improvement of the internal audit system, the establishment of the "five big area audit Audit Center - independent group The Audit Department of "new management mode, breaking the original for TK insurance company's" branch "audit department management mode. After the reform of the independence of the audit and management scope gradually increased, advocate independent branch of the audit department and insurance clubs and support. Therefore, the existing evaluation system cannot adapt to the new management mode of governance requirements, at present how to improve the quality of audit work has become an urgent problem. Based on the analysis of the existing problems of the performance appraisal index system, using the Balanced Scorecard Model of four dimension reconstruction evaluation system, combined with the company's development strategy and audit strategy also, according to the CIRC for insurance company audit quality standard requirements, and ultimately determine the new evaluation index system. This is a useful attempt to more reasonable To quantify the audit department's work and the level of work. The first chapter describes the background and significance of the research content, framework and research methods, a clear research direction. The second chapter focuses on the performance management and appraisal theory, BSC theory, and the related literature review, provides a theoretical basis for the reconstruction TK company audit department performance evaluation system. Discusses the present situation of performance appraisal of TK insurance company audit department of the case analysis and a series of problems in the third chapter. The fourth chapter will introduce BSC model performance evaluation of TK insurance company audit department, through the financial, customer, internal business process, learning and growth in four dimensions determine the TK insurance company audit department performance appraisal index, and weight using the analytic hierarchy process of scientific allocation, successful reconstruction of the audit department performance evaluation Price system, and provide guidance for how to ensure the smooth implementation of the system. The fifth chapter is the conclusion.

【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F842.3

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