我國(guó)保險(xiǎn)公司內(nèi)部控制研究
發(fā)布時(shí)間：2018-09-05 13:48
【摘要】：改革開(kāi)放以來(lái),我國(guó)的保險(xiǎn)業(yè)得到了迅速發(fā)展。無(wú)論是市場(chǎng)規(guī)模還是參與競(jìng)爭(zhēng)的市場(chǎng)主體,都迅速擴(kuò)大和增加。雖然如此,我國(guó)的保險(xiǎn)業(yè)仍處于發(fā)展的初級(jí)階段,從保險(xiǎn)密度和保險(xiǎn)深度這兩個(gè)指標(biāo)來(lái)看,2012年我國(guó)保險(xiǎn)密度和保險(xiǎn)深度世界排名分別為第61位和第46位,低于一般發(fā)展中國(guó)家的平均水平。同時(shí),我國(guó)的保險(xiǎn)業(yè)還面臨著保險(xiǎn)市場(chǎng)結(jié)構(gòu)失衡、保險(xiǎn)基金運(yùn)用方式限制、保險(xiǎn)市場(chǎng)體系不完善等問(wèn)題。加入WTO以后,外資保險(xiǎn)公司進(jìn)入我國(guó)保險(xiǎn)市場(chǎng),加劇了市場(chǎng)競(jìng)爭(zhēng)強(qiáng)度,我國(guó)的保險(xiǎn)業(yè)也因此面臨著更多新的機(jī)遇和挑戰(zhàn)。目前,我國(guó)保險(xiǎn)業(yè)還沒(méi)有充分發(fā)揮出中長(zhǎng)期資本的優(yōu)勢(shì),未能充分參與到關(guān)系國(guó)計(jì)民生的重大基礎(chǔ)設(shè)施、城鎮(zhèn)化進(jìn)程等方向。據(jù)統(tǒng)計(jì),截至2014年7月末,保險(xiǎn)資金運(yùn)用余額8.52萬(wàn)億中,絕大部分通過(guò)各種形式配置給銀行體系,長(zhǎng)期資本的配置效率和與實(shí)體經(jīng)濟(jì)的對(duì)接仍不充分。由于保險(xiǎn)市場(chǎng)是與資本市場(chǎng)和貨幣市場(chǎng)緊密聯(lián)系的,因此保險(xiǎn)公司也面臨著越來(lái)越復(fù)雜的風(fēng)險(xiǎn),而且日益受到投資環(huán)境、貨幣政策等風(fēng)險(xiǎn)因素的影響。在這種情況下,保險(xiǎn)公司如何體現(xiàn)自身的優(yōu)勢(shì),如何提高自身風(fēng)險(xiǎn)防控的能力就顯得更為重要了。同時(shí),上市保險(xiǎn)公司面臨著更多的壓力。首先,上市保險(xiǎn)公司面臨著保監(jiān)會(huì)和證監(jiān)會(huì)的雙重監(jiān)管,上市保險(xiǎn)公司的行為和披露必須保證合規(guī)、合法。隨著外部監(jiān)管法規(guī)和審計(jì)的逐步完善和強(qiáng)化,客觀上要求上市保險(xiǎn)公司必須提高內(nèi)部控制質(zhì)量和信息披露質(zhì)量。另一方面,隨著上市保險(xiǎn)公司面臨的競(jìng)爭(zhēng)壓力越來(lái)越大,企業(yè)必須加強(qiáng)內(nèi)部管理和風(fēng)險(xiǎn)防控,以確保降低經(jīng)營(yíng)風(fēng)險(xiǎn),提高總體利潤(rùn)水平。因此,保險(xiǎn)公司應(yīng)切實(shí)研究風(fēng)險(xiǎn)防范的辦法和途徑,積極防范和化解內(nèi)部風(fēng)險(xiǎn)和外部風(fēng)險(xiǎn)。內(nèi)部控制是保險(xiǎn)公司防范風(fēng)險(xiǎn)的第一道防線,處于基礎(chǔ)性的地位。保險(xiǎn)公司提高風(fēng)險(xiǎn)控制能力的首要任務(wù)是完善內(nèi)部控制系統(tǒng)。本文從目前中國(guó)保險(xiǎn)公司內(nèi)部控制的現(xiàn)狀著手,結(jié)合在保險(xiǎn)公司各部門的從業(yè)經(jīng)歷與切身體會(huì),通過(guò)對(duì)近年來(lái)中國(guó)保險(xiǎn)監(jiān)督管理委員會(huì)行政處罰決定書中所涉及到的諸多保險(xiǎn)公司內(nèi)部控制方面出現(xiàn)的違法違規(guī)操作的比較與歸納,總結(jié)出財(cái)務(wù)報(bào)告環(huán)節(jié)、理賠環(huán)節(jié)、資金運(yùn)用環(huán)節(jié)、銷售環(huán)節(jié)、人力資源環(huán)節(jié)以及行政管理等其他環(huán)節(jié)共六大項(xiàng)保險(xiǎn)公司內(nèi)部控制環(huán)節(jié)中出現(xiàn)的問(wèn)題,對(duì)導(dǎo)致這些問(wèn)題產(chǎn)生的根本原因做了較為詳細(xì)的解釋與切合實(shí)際的分析,同時(shí)也從自身實(shí)踐工作中總結(jié)出一些解決這些問(wèn)題的辦法,希望能夠通過(guò)對(duì)中國(guó)保險(xiǎn)公司內(nèi)部控制制度的探索與研究,總結(jié)出一些具備可操作性的、行之有效的建立健全保險(xiǎn)企業(yè)內(nèi)部控制的路徑與辦法。
[Abstract]:Since the reform and opening up, China's insurance industry has been rapid development. Whether the market scale or participate in the competition of the main market, are rapidly expanding and increasing. Nevertheless, China's insurance industry is still in the initial stage of development. Judging from the two indicators of insurance density and depth, China ranked 61st and 46th respectively in the world of insurance density and depth in 2012. Below the average for developing countries. At the same time, the insurance industry of our country is faced with the imbalance of the insurance market structure, the restriction of the use of insurance funds and the imperfection of the insurance market system. After China's entry into the WTO, foreign insurance companies enter the insurance market of our country, which intensifies the market competition. Therefore, the insurance industry of our country is faced with more new opportunities and challenges. At present, China's insurance industry has not given full play to the advantages of medium- and long-term capital, has not fully participated in the major infrastructure related to the national economy and people's livelihood, urbanization and other directions. According to statistics, as of the end of July 2014, most of the 8.52 trillion balance of insurance funds are allocated to the banking system through various forms. The allocation efficiency of long-term capital and the connection with the real economy are still insufficient. Because the insurance market is closely related to the capital market and the money market, the insurance companies are also faced with more and more complex risks, and are increasingly affected by the investment environment, monetary policy and other risk factors. In this case, how to reflect their own advantages, how to improve their own ability of risk prevention and control becomes more important. At the same time, listed insurance companies are facing more pressure. First, the listed insurance companies face the double supervision of CIRC and CSRC, and the behavior and disclosure of listed insurance companies must ensure compliance and legality. With the gradual improvement and strengthening of the external supervision regulations and audit, the listed insurance companies must improve the quality of internal control and information disclosure objectively. On the other hand, with the increasing competitive pressure faced by listed insurance companies, enterprises must strengthen internal management and risk prevention and control to ensure the reduction of operating risks and improve the overall profit level. Therefore, insurance companies should study the methods and approaches of risk prevention, actively prevent and resolve internal and external risks. Internal control is the first line of defense for insurance companies to guard against risks and is in a basic position. The most important task for insurance companies to improve risk control ability is to perfect the internal control system. This paper begins with the current situation of internal control of Chinese insurance companies, combining with the experience and experience in various departments of insurance companies. By comparing and summarizing the illegal and illegal operations in the internal control of many insurance companies involved in the decision of administrative penalties of the China Insurance Regulatory Commission in recent years, the links of financial reporting and settlement of claims are summed up. Problems in the internal control links of six major insurance companies, such as the use of funds, sales, human resources and administration, etc. This paper makes a more detailed explanation and practical analysis of the root causes leading to these problems, and at the same time sums up some solutions to these problems from its own practical work. It is hoped that through the exploration and study of the internal control system of Chinese insurance companies, some feasible and effective ways and means of establishing and perfecting the internal control of insurance companies can be concluded.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.3;F840.4
本文編號(hào)：2224460
[Abstract]:Since the reform and opening up, China's insurance industry has been rapid development. Whether the market scale or participate in the competition of the main market, are rapidly expanding and increasing. Nevertheless, China's insurance industry is still in the initial stage of development. Judging from the two indicators of insurance density and depth, China ranked 61st and 46th respectively in the world of insurance density and depth in 2012. Below the average for developing countries. At the same time, the insurance industry of our country is faced with the imbalance of the insurance market structure, the restriction of the use of insurance funds and the imperfection of the insurance market system. After China's entry into the WTO, foreign insurance companies enter the insurance market of our country, which intensifies the market competition. Therefore, the insurance industry of our country is faced with more new opportunities and challenges. At present, China's insurance industry has not given full play to the advantages of medium- and long-term capital, has not fully participated in the major infrastructure related to the national economy and people's livelihood, urbanization and other directions. According to statistics, as of the end of July 2014, most of the 8.52 trillion balance of insurance funds are allocated to the banking system through various forms. The allocation efficiency of long-term capital and the connection with the real economy are still insufficient. Because the insurance market is closely related to the capital market and the money market, the insurance companies are also faced with more and more complex risks, and are increasingly affected by the investment environment, monetary policy and other risk factors. In this case, how to reflect their own advantages, how to improve their own ability of risk prevention and control becomes more important. At the same time, listed insurance companies are facing more pressure. First, the listed insurance companies face the double supervision of CIRC and CSRC, and the behavior and disclosure of listed insurance companies must ensure compliance and legality. With the gradual improvement and strengthening of the external supervision regulations and audit, the listed insurance companies must improve the quality of internal control and information disclosure objectively. On the other hand, with the increasing competitive pressure faced by listed insurance companies, enterprises must strengthen internal management and risk prevention and control to ensure the reduction of operating risks and improve the overall profit level. Therefore, insurance companies should study the methods and approaches of risk prevention, actively prevent and resolve internal and external risks. Internal control is the first line of defense for insurance companies to guard against risks and is in a basic position. The most important task for insurance companies to improve risk control ability is to perfect the internal control system. This paper begins with the current situation of internal control of Chinese insurance companies, combining with the experience and experience in various departments of insurance companies. By comparing and summarizing the illegal and illegal operations in the internal control of many insurance companies involved in the decision of administrative penalties of the China Insurance Regulatory Commission in recent years, the links of financial reporting and settlement of claims are summed up. Problems in the internal control links of six major insurance companies, such as the use of funds, sales, human resources and administration, etc. This paper makes a more detailed explanation and practical analysis of the root causes leading to these problems, and at the same time sums up some solutions to these problems from its own practical work. It is hoped that through the exploration and study of the internal control system of Chinese insurance companies, some feasible and effective ways and means of establishing and perfecting the internal control of insurance companies can be concluded.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.3;F840.4
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 章秋桂,張永紅;論企業(yè)內(nèi)部控制[J];審計(jì)與理財(cái);2004年11期
，本文編號(hào)：2224460
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