风险管理审计在TA保险河南分公司的应用研究

发布时间：2018-03-14 16:55

本文选题：保险行业　切入点：风险管理审计　出处：《西安理工大学》2007年硕士论文　论文类型：学位论文

【摘要】： 随着我国经济的高速持续增长，保险公司经营活动中的不确定性和不稳定性也相应增加，从而急剧加大了保险公司的经营风险。特别是我国加入WTO后，大量外资保险公司的进入，导致我国保险市场上竞争日趋激烈。本身保险企业属于高风险行业，其涉及风险种类之多，风险隐蔽性之强，风险造成企业损失之大是其他行业所不可比拟的。对保险企业而言，对风险控制与管理成为竞争成败的关键，因此，如何控制与防范经营风险已成为企业首要工作及研究的重点。本文首先采用定性与定量分析相结合、理论研究与实证研究相结合的方法，从相关基础理论入手，在分析了目前TA保险河南分公司内部审计工作现状、存在问题的基础上，论述了引入先进的风险管理审计理论的迫切性。然后，通过系统的分析公司在经营过程中所面临的内、外环境风险和保险行业在风险控制方面的特殊性，在现代企业风险管理审计理念的指导下，创建了针对保险企业的风险管理审计体系模型(RAMASOI)。该模型中创新的将风险管理审计工作划分为风险预警系统和风险监控系统，通过这两系统的协同合作，实现了对企业经营风险进行全面、持续的预警和监测，，帮助企业及时和有效发现并控制风险，最终达到完善企业管理体系的核心目的，为企业实现目标提供有力保证。最后，通过对该模型的运用，结合了TA保险河南分公司的实际情况，设计了具体的风险管理审计实施方案，其中明确了风险管理审计的内容、程序和方法。该方案在本保险公司内部成功实施后起到了很好的效果，成为本公司内部风险管理工作中非常重要的一环。风险管理审计理论不同行业内有效应用是一个崭新而复杂的问题，本文仅就TA保险河南分公司提出了思路和方案，希望能对保险行业内其他公司风险管理审计工作的开展与研究有一定的借鉴意义。
[Abstract]:With the rapid and sustained economic growth of our country, the uncertainty and instability in the operation of insurance companies increase correspondingly, which increases the operating risk of insurance companies, especially after China's entry into WTO. The entry of a large number of foreign insurance companies leads to the increasingly fierce competition in the insurance market of our country. For insurance enterprises, risk control and management become the key to the success or failure of competition. How to control and prevent management risks has become the most important work and research focus of enterprises. This paper first adopts the method of combining qualitative and quantitative analysis, theoretical research and empirical research, starting with the relevant basic theory, on the basis of analyzing the present situation and existing problems of the internal audit work of TA insurance branch in Henan province. This paper discusses the urgency of introducing advanced risk management audit theory. Then, through the systematic analysis of the internal and external environmental risks faced by the company in the course of operation and the particularity of the insurance industry in risk control, Under the guidance of the modern enterprise risk management audit concept, a risk management audit system model for insurance enterprises is established. In this model, the risk management audit work is divided into a risk warning system and a risk monitoring system, and the risk management audit work is divided into a risk warning system and a risk monitoring system. Through the cooperation of the two systems, it realizes the comprehensive and continuous early warning and monitoring of the enterprise management risk, helps the enterprise to discover and control the risk in time and effectively, and finally achieves the core goal of perfecting the enterprise management system. Finally, through the application of the model, combined with the actual situation of TA Insurance Henan Branch, a specific implementation scheme of risk management audit is designed, in which the content of risk management audit is clear. Procedures and methods. The program has been successfully implemented within the insurance company and has become a very important part of the internal risk management of the company. The effective application of risk management audit theory in different industries is a new and complex problem. It is hoped that it can be used for reference in the development and research of risk management audit in other companies in insurance industry.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F842;F239.4;F224

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