本文選題：壽險(xiǎn)公司　切入點(diǎn)：內(nèi)部控制　出處：《大連海事大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：保險(xiǎn)行業(yè)作為經(jīng)營風(fēng)險(xiǎn)的特殊行業(yè),改革開放三十多年以來,我國壽險(xiǎn)業(yè)取得了長足的進(jìn)步,為經(jīng)濟(jì)發(fā)展和社會(huì)和諧提供了有力的保障。伴隨著快速發(fā)展,我國壽險(xiǎn)公司經(jīng)營的高風(fēng)險(xiǎn)性、社會(huì)性、長期性特征日益突出,保險(xiǎn)風(fēng)險(xiǎn)管理對(duì)于壽險(xiǎn)業(yè)的生存和發(fā)展顯得極為重要,加強(qiáng)和改善內(nèi)部控制已成為國內(nèi)外企業(yè)管理變革的重要主題。 關(guān)于內(nèi)部控制的研究,國際組織、政府部門、監(jiān)管機(jī)構(gòu)以及咨詢公司相繼制定了一系列指導(dǎo)企業(yè)內(nèi)控建設(shè)的文件。國際上,美國COSO委員會(huì)先后發(fā)布的《內(nèi)部控制整合框架》、《風(fēng)險(xiǎn)管理融合框架》,已經(jīng)形成了一套較為完整的理論體系,并推動(dòng)內(nèi)部控制實(shí)踐深入發(fā)展,在全球范圍內(nèi)產(chǎn)生了廣泛而深遠(yuǎn)的影響。隨著我國壽險(xiǎn)公司的風(fēng)險(xiǎn)不斷加大,我國政府和相關(guān)監(jiān)管部門也在不斷加強(qiáng)對(duì)壽險(xiǎn)公司內(nèi)部控制建設(shè)的要求,內(nèi)部控制已經(jīng)成為我國壽險(xiǎn)公司各項(xiàng)活動(dòng)的基礎(chǔ),它可以幫助經(jīng)營管理合法合規(guī)、資產(chǎn)安全、財(cái)務(wù)報(bào)告及相關(guān)信息真實(shí)完整,提高經(jīng)營效率和效果,促進(jìn)公司實(shí)現(xiàn)發(fā)展戰(zhàn)略。內(nèi)部控制通過在公司內(nèi)部制定和實(shí)施一系列制度、程序和方法,對(duì)經(jīng)營風(fēng)險(xiǎn)進(jìn)行事前防范、事中控制和事后評(píng)價(jià)的動(dòng)態(tài)過程和機(jī)制。我國壽險(xiǎn)公司內(nèi)部控制理論的研究起步較晚,且滯后于內(nèi)部控制建設(shè)實(shí)踐。近年來,我國保險(xiǎn)公司在加強(qiáng)內(nèi)控建設(shè)方面也做了很多探索。 本文運(yùn)用比較分析和實(shí)證分析的研究方法,結(jié)合COSO理論,對(duì)A人壽保險(xiǎn)公司內(nèi)部控制進(jìn)行研究,通過對(duì)公司內(nèi)部控制框架體系中的內(nèi)部環(huán)境、風(fēng)險(xiǎn)識(shí)別與評(píng)估、控制活動(dòng)、信息與溝通、監(jiān)督等五部分內(nèi)容進(jìn)行全面的分析,同時(shí),找出公司內(nèi)部控制過程中存在的問題,提出了建設(shè)性的意見和建議。包括完善A人壽保險(xiǎn)公司內(nèi)部控制環(huán)境,針對(duì)控制活動(dòng)環(huán)節(jié)的不足提出了一些強(qiáng)化、完善銷售控制、承�？刂�、理賠控制、保全控制、財(cái)務(wù)控制、資金控制的建議,以及針對(duì)建立內(nèi)部控制評(píng)價(jià)人員機(jī)制,健全風(fēng)險(xiǎn)問責(zé)機(jī)制,加強(qiáng)關(guān)鍵崗位人員異常行為的監(jiān)督管理,內(nèi)部控制系統(tǒng)建設(shè)方面的優(yōu)化建議。
[Abstract]:The insurance industry, as a special industry of management risk, has made great progress since the reform and opening up for more than 30 years, which provides a strong guarantee for economic development and social harmony. The high risk, social and long-term characteristics of life insurance companies in our country are increasingly prominent. Insurance risk management is very important for the survival and development of life insurance industry. Strengthening and improving internal control has become an important theme of management reform in enterprises at home and abroad. On the study of internal control, international organizations, government departments, regulators and consulting firms have drawn up a series of documents to guide the construction of internal control in enterprises. The "Internal Control Integration Framework" and the "risk Management Fusion Framework" issued successively by the COSO Committee of the United States have formed a relatively complete theoretical system and promoted the in-depth development of internal control practice. With the increasing risk of life insurance companies in our country, our government and relevant regulatory departments are also constantly strengthening the requirements for the construction of internal control of life insurance companies. Internal control has become the basis for all activities of life insurance companies in China. It can help business and management to be legal and compliant, asset safety, financial reports and related information to be true and complete, and to improve the efficiency and effectiveness of operations. To promote the realization of the development strategy of the company. Internal control takes precautions against business risks in advance by formulating and implementing a series of systems, procedures and methods within the company. The research on internal control theory of life insurance companies in China started late and lagged behind the practice of internal control construction. Our country insurance company has also made a lot of exploration in strengthening the construction of internal control. This article uses the comparative analysis and the empirical analysis research method, unifies the COSO theory, carries on the research to the A life insurance company internal control, through to the company internal control frame system internal environment, the risk identification and the appraisal, the control activity. The information and communication, supervision and other five parts are analyzed in a comprehensive way. At the same time, the problems existing in the process of internal control of the company are found, and constructive opinions and suggestions are put forward, including perfecting the internal control environment of A life insurance company. Aiming at the deficiency of control activities, the paper puts forward some suggestions to strengthen, perfect sales control, underwriting control, claim control, preservation control, financial control, capital control, and to set up internal control appraisal personnel mechanism. Improve the risk accountability mechanism, strengthen the supervision and management of abnormal behavior of key post personnel, and optimize the construction of internal control system.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.3;F840.4

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