發(fā)布時(shí)間：2018-01-30 14:39

  本文關(guān)鍵詞： 壽險(xiǎn)公司 償付能力 內(nèi)部審計(jì)　出處：《江西財(cái)經(jīng)大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】：縱觀世界保險(xiǎn)業(yè),許多發(fā)達(dá)資本主義國(guó)家的保險(xiǎn)公司破產(chǎn)都是由償付能力危機(jī)引發(fā)的。2008年金融風(fēng)暴的強(qiáng)勁沖擊造成美國(guó)國(guó)際集團(tuán)AIG、美國(guó)大都會(huì)人壽保險(xiǎn)、日本大和生命人壽保險(xiǎn)先后出現(xiàn)嚴(yán)重的危機(jī)。AIG集團(tuán)在信用違約掉期的資產(chǎn)組合上的投資失敗,使其保險(xiǎn)償付能力大大下降,美國(guó)政府不得不對(duì)其實(shí)施近1500億美元的援救計(jì)劃。美國(guó)保險(xiǎn)業(yè)航母AIG有幸被政府接管,逃過破產(chǎn)一劫；但日本的大和生命保險(xiǎn)公司就沒有如此幸運(yùn),它在金融危機(jī)中投資損失27億多美元,于2008年10月10日被迫宣布破產(chǎn)。筆者認(rèn)為：國(guó)外保險(xiǎn)公司出現(xiàn)的危機(jī)或破產(chǎn)都是由于缺乏內(nèi)部審計(jì)制度所致,所幸我國(guó)保險(xiǎn)業(yè)目前尚未全面放開對(duì)投資海外市場(chǎng)金融衍生品的限制,因此,在2008年受國(guó)際金融危機(jī)直接影響并不太大,但它給我國(guó)保險(xiǎn)業(yè)提供了深刻的風(fēng)險(xiǎn)警示。 保險(xiǎn)公司的償付能力是否充足,關(guān)系到被保險(xiǎn)人是否能夠得到切實(shí)可靠的保障,關(guān)系到保險(xiǎn)公司是否能夠持續(xù)穩(wěn)定的健康發(fā)展。然而我國(guó)壽險(xiǎn)公司的償付能力長(zhǎng)期以來一直處于不足狀態(tài),這和壽險(xiǎn)公司內(nèi)部審計(jì)存在缺陷密不可分。我國(guó)壽險(xiǎn)公司的內(nèi)部審計(jì)公司治理結(jié)構(gòu)形同虛設(shè)、審計(jì)內(nèi)容狹隘、審計(jì)技術(shù)落后、審計(jì)人員專業(yè)勝任能力不足、內(nèi)部審計(jì)缺乏獨(dú)立性和權(quán)威性等等。 針對(duì)我國(guó)壽險(xiǎn)公司償付能力與內(nèi)部審計(jì)不足的現(xiàn)實(shí),筆者認(rèn)為：應(yīng)該借鑒先進(jìn)國(guó)家的償付能力管理手段和經(jīng)驗(yàn),完善我國(guó)壽險(xiǎn)公司的內(nèi)部審計(jì)制度。具體對(duì)策有：第一,加強(qiáng)我國(guó)壽險(xiǎn)公司的治理結(jié)構(gòu),公司領(lǐng)導(dǎo)層重視償付能力管理,確保內(nèi)部審計(jì)部門的獨(dú)立性與權(quán)威性；第二,健全壽險(xiǎn)公司的內(nèi)控制度,規(guī)范公司內(nèi)部管理,確保會(huì)計(jì)資料的真實(shí)性與完整性,提高各部門工作效率,保證壽險(xiǎn)公司經(jīng)營(yíng)穩(wěn)定和健康發(fā)展；第三,嚴(yán)謹(jǐn)壽險(xiǎn)公司財(cái)務(wù)制度,保證公司資產(chǎn)負(fù)債信息充分透明,接受外界對(duì)保險(xiǎn)公司償付能力的監(jiān)督；第四,設(shè)立壽險(xiǎn)公司ERP系統(tǒng),解決壽險(xiǎn)公司內(nèi)部審計(jì)技術(shù)落后、人員專業(yè)勝任能力不足的問題；第五,成立壽險(xiǎn)公司后援中心,整合壽險(xiǎn)公司的業(yè)務(wù),提高經(jīng)營(yíng)管理效率,提高投資的收益率,加強(qiáng)償付能力控制；第六,加強(qiáng)壽險(xiǎn)公司社會(huì)審計(jì),以補(bǔ)充壽險(xiǎn)公司內(nèi)部審計(jì)的不足,提高壽險(xiǎn)公司償付能力。
[Abstract]:Throughout the world's insurance industry, the bankruptcy of insurance companies in many developed capitalist countries was triggered by solvency crises. In 2008, the strong impact of the financial turmoil caused AIG AIG. American Metropolitan Life Insurance, Japan Daiwa Life Insurance has appeared a serious crisis. AIG Group in the portfolio of credit default swaps investment failure, which greatly reduced its solvency. The U.S. government had to implement a nearly $150 billion rescue package. The insurance carrier AIG was lucky enough to be taken over by the government and escaped bankruptcy. But Japan's Daiwa Life Insurance Company was not so lucky, losing more than $2.7 billion in investment in the financial crisis. In October 10th 2008, I was forced to declare bankruptcy. The author believes that the crisis or bankruptcy of foreign insurance companies is due to the lack of internal audit system. Fortunately, China's insurance industry has not yet fully liberalized the restrictions on the investment of financial derivatives in overseas markets. Therefore, in 2008, the direct impact of the international financial crisis is not too great. But it provides our country insurance industry with profound risk warning. Whether the solvency of the insurance company is sufficient is related to whether the insured can get the effective and reliable protection. It is related to whether the insurance company can develop steadily and healthily. However, the solvency of the life insurance company in our country has been in a state of deficiency for a long time. This is closely related to the defects in the internal audit of life insurance companies. The governance structure of the internal audit companies of life insurance companies in China is empty, the audit content is narrow, the audit technology is backward, and the professional competence of auditors is insufficient. Internal audit lacks independence and authority and so on. In view of the reality of insufficient solvency and internal audit of life insurance companies in China, the author believes that the management means and experience of solvency in advanced countries should be used for reference. Improve the internal audit system of life insurance companies in China. The specific countermeasures are as follows: first, strengthen the governance structure of life insurance companies in our country, pay attention to solvency management by the leadership of the company, ensure the independence and authority of the internal audit departments; Second, improve the internal control system of the life insurance company, standardize the internal management of the company, ensure the authenticity and integrity of the accounting information, improve the working efficiency of all departments, and ensure the stable and healthy development of the life insurance company. Third, strict life insurance company financial system, to ensure that the company's assets and liabilities information is fully transparent, accept the outside of the insurance company solvency supervision; In 4th, the life insurance company ERP system was set up to solve the problem that the internal audit technology of the life insurance company is backward and the professional competence of the personnel is insufficient; 5th, set up the life insurance company backup center, integrate the life insurance company's business, improve the management efficiency, raise the investment rate of return, strengthen the solvency control; In 6th, strengthen the social audit of life insurance company to supplement the deficiency of internal audit of life insurance company and improve the solvency of life insurance company.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F842.3;F239.45

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