基于层次分析法的我国上市保险公司内部控制评价研究

发布时间：2018-04-24 09:24

本文选题：上市保险公司 + 内部控制评价　；参考：《河南大学》2014年硕士论文

【摘要】：内部控制是对企业经营与管理的监控，高效的内部控制可以控制和预防企业经营和管理中的风险，增强会计信息质量，减少财务舞弊的发生。保险公司是资本市场的重要参与者，维系着经济发展的命脉，对风险管理的要求较其他行业会更高，面对竞争日益激烈的保险市场，健全内部控制制度成为必要。同时为了避免保险公司的内部控制制度流于形式，还需加强对内部控制的执行力和效果的评价。当前，我国保险公司对内部控制的评价，主要是依据《寿险公司内部控制评价办法(试行)》及《企业内部控制评价指引》进行的。本文在《企业内部控制评价指引》的基础上，以我国A股上市的4家保险公司为研究对象，，分析了4家上市保险公司内部控制评价的现状及存在的问题，然后运用层次分析法构造了保险公司内部控制的评价指标体系，模糊评价了4家保险公司的内部控制效果，为有效评价保险行业的内部控制提出了一些针对性的建议。论文共分五个部分：第一部分介绍了本文的研究背景和意义，分别从内部控制评价、内部控制评价方法、保险内部控制评价等方面梳理国内外的研究现状并指出了本文的创新点。第二部分简明扼要地阐述了内部控制及内部控制评价的概念，对内部控制评价的理论基础进行了简单的回顾和论述。第三部分通过图书和网络收集四家保险公司2012年的年报、自我评价报告、社会责任等公开资料，比较分析我国四家保险公司内部控制评价的现状，剖析我国保险行业内部控制评价目标、评价依据不一，重要事项披露不详细，缺乏量化的评价方法等问题。第四部分是本文的核心的内容，简单介绍了层次分析法的基本原理，运用层次分析法在咨询相关专家，解读保险公司的内部控制报告的基础上设计包含目标层、5个一级指标和25个二级指标的评价指标体系。一级指标是《企业内部控制基本规范》的内部环境、风险评估、控制活动、信息与沟通和内部监督五要素，25个二级指标是由一级指标的分别细化而确定的。对构建的指标体系逐个确定保险行业各层级指标的权重，并确保通过了一致性检验。然后根据各指标的权重，结合评价集和分数集统计形成的隶属度矩阵，通过模糊评价计算出4家保险公司各自内部环境、风险评估、控制活动、信息与沟通及内部监督的分值，根据一级指标的权重最终算出4家保险公司内部控制评价得分结果，排名依次是中国人寿、中国平安、新华保险、中国太保。第五部分简洁分析了排名结果。并从统一保险公司内部控制缺陷标准及披露、加强保险行业内部控制的内外部监管等方面提出了完善保险公司内部控制评价的几点建议。
[Abstract]:Internal control is the monitoring of enterprise management and management. Efficient internal control can control and prevent the risks in business and management, enhance the quality of accounting information, and reduce the occurrence of financial fraud. Insurance companies are important participants in the capital market, maintain the lifeblood of economic development, the requirements of risk management will be higher than other industries, in the face of increasingly fierce competition in the insurance market, it is necessary to improve the internal control system. At the same time, in order to avoid the internal control system of insurance companies become a mere formality, it is necessary to strengthen the evaluation of the executive power and effect of the internal control. At present, the evaluation of internal control of insurance companies in our country is mainly carried out according to the Evaluation method of Internal Control of Life Insurance Company (try out) and the guideline of Evaluation of Internal Control of Enterprises. On the basis of the guidelines for the Evaluation of Enterprise Internal Control, this paper analyzes the present situation and existing problems of the internal control evaluation of the four listed insurance companies, taking the four A-share listed insurance companies in China as the research object. Then, the evaluation index system of internal control of insurance company is constructed by using AHP, and the effect of internal control of four insurance companies is fuzzy evaluated, and some pertinent suggestions are put forward for evaluating the internal control of insurance industry effectively. The thesis is divided into five parts: The first part introduces the research background and significance of this paper, respectively from the internal control evaluation, internal control evaluation methods, insurance internal control evaluation and other aspects of domestic and foreign research status and points out the innovation of this paper. In the second part, the concept of internal control and internal control evaluation is briefly expounded, and the theoretical basis of internal control evaluation is briefly reviewed and discussed. The third part collects the annual report of four insurance companies in 2012, self-evaluation report, social responsibility and other public information through books and network, and compares and analyzes the current situation of internal control evaluation of four insurance companies in China. The evaluation target of internal control in insurance industry in China is analyzed. The evaluation bases are different, the important items are not disclosed in detail, and there is no quantitative evaluation method. The fourth part is the core of this paper, briefly introduces the basic principles of AHP, using AHP to consult relevant experts, On the basis of analyzing the internal control report of insurance company, the evaluation index system including target layer, 5 first-grade indexes and 25 second-class indexes is designed. The first level index is the internal environment, risk assessment, control activity, information and communication and internal supervision of the basic norms of enterprise internal control. The 25 second level indicators are determined by the refinement of the first class index. The weight of each level index of insurance industry is determined one by one, and the consistency test is ensured. Then according to the weight of each index and the membership matrix formed by statistics of evaluation set and fractional set, the internal environment, risk assessment, control activity, information and communication and internal supervision of four insurance companies are calculated by fuzzy evaluation. According to the weight of the first class index, the internal control evaluation scores of four insurance companies were calculated, ranking in turn China Life Insurance, China Ping an, Xinhua Insurance, and China Taibao. The fifth part analyzes the rank result succinctly. Some suggestions on how to perfect the evaluation of internal control of insurance companies are put forward from the aspects of unifying the internal control standards and disclosure of insurance companies and strengthening the internal and external supervision of the internal controls in the insurance industry.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F842.3;F840.4

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