本文選題：保險(xiǎn)公司　切入點(diǎn)：財(cái)務(wù)風(fēng)險(xiǎn)　出處：《江蘇大學(xué)》2017年碩士論文

【摘要】：近三十年來(lái),得益于我國(guó)巨大而又健康的市場(chǎng),中國(guó)的保險(xiǎn)業(yè)取得了長(zhǎng)足的進(jìn)步,但我國(guó)保險(xiǎn)企業(yè)抗風(fēng)險(xiǎn)的能力仍顯得十分脆弱,財(cái)務(wù)風(fēng)險(xiǎn)管理水平還需要不斷地提升。保險(xiǎn)公司與一般企業(yè)的不同之處在于,保險(xiǎn)公司經(jīng)營(yíng)的產(chǎn)品便是風(fēng)險(xiǎn)。替別人分擔(dān)風(fēng)險(xiǎn)也就使得其自身的風(fēng)險(xiǎn)管理更加復(fù)雜,尤其是需要確定合理的風(fēng)險(xiǎn)范圍以保證自身的安全。業(yè)務(wù)經(jīng)營(yíng)環(huán)節(jié)是保險(xiǎn)公司運(yùn)營(yíng)最主要的環(huán)節(jié),業(yè)務(wù)的經(jīng)營(yíng)必然伴隨著資金的流轉(zhuǎn),資金在業(yè)務(wù)經(jīng)營(yíng)的各環(huán)節(jié)都可能由于管理不當(dāng)?shù)热藶樵蛟斐蓳p失,從而給公司帶來(lái)財(cái)務(wù)風(fēng)險(xiǎn)。內(nèi)部控制是企業(yè)風(fēng)險(xiǎn)管理的重要手段,因此以保險(xiǎn)公司的財(cái)務(wù)風(fēng)險(xiǎn)為導(dǎo)向,制定以財(cái)務(wù)風(fēng)險(xiǎn)為導(dǎo)向的內(nèi)部控制優(yōu)化,從而達(dá)到優(yōu)化內(nèi)部控制體系,降低財(cái)務(wù)風(fēng)險(xiǎn)發(fā)生概率。本文以隸屬于中國(guó)人壽保險(xiǎn)(集團(tuán))公司的Z公司為例,深入分析了Z公司當(dāng)前存在的財(cái)務(wù)風(fēng)險(xiǎn)、財(cái)務(wù)風(fēng)險(xiǎn)管理現(xiàn)狀,找出關(guān)鍵風(fēng)險(xiǎn)點(diǎn)、風(fēng)險(xiǎn)表現(xiàn)形式、風(fēng)險(xiǎn)影響因素。運(yùn)用COSO內(nèi)部控制的五大要素:內(nèi)部環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息溝通和監(jiān)督,評(píng)估Z公司基于財(cái)務(wù)風(fēng)險(xiǎn)的內(nèi)部控制現(xiàn)狀,找到內(nèi)部控制體系的不足之處:在控制環(huán)境中主要存在機(jī)構(gòu)設(shè)置與權(quán)責(zé)分配不當(dāng)、人員流動(dòng)性大的問(wèn)題;在控制活動(dòng)方面主要存在理賠、保全、單證管理業(yè)務(wù)控制活動(dòng)不精細(xì)的問(wèn)題;償付能力管理不足、銀郵代理賠付率過(guò)高的財(cái)務(wù)控制活動(dòng)問(wèn)題;財(cái)務(wù)風(fēng)險(xiǎn)評(píng)估體系不完善;財(cái)務(wù)風(fēng)險(xiǎn)信息溝通不暢;監(jiān)督力度不夠。最后,有針對(duì)性的提出了內(nèi)部控制優(yōu)化建議:第一,建立具有財(cái)務(wù)風(fēng)險(xiǎn)意識(shí)的內(nèi)部環(huán)境;第二,構(gòu)筑有效執(zhí)行的財(cái)務(wù)風(fēng)險(xiǎn)控制活動(dòng);第三,健全財(cái)務(wù)風(fēng)險(xiǎn)評(píng)估機(jī)制;第四,加強(qiáng)信息溝通建設(shè);第五,完善監(jiān)督機(jī)制。國(guó)內(nèi)外對(duì)財(cái)務(wù)風(fēng)險(xiǎn)、內(nèi)部控制的研究發(fā)展已較為成熟,但是結(jié)合二者進(jìn)行的研究不多,具體到保險(xiǎn)行業(yè)和某一個(gè)保險(xiǎn)公司的研究就更為少見(jiàn)。因此本文的研究具有一定的新穎性和獨(dú)創(chuàng)性。內(nèi)部控制的要素與風(fēng)險(xiǎn)管理職能上具有很多重疊部分,內(nèi)部控制能給財(cái)務(wù)風(fēng)險(xiǎn)管理提供有力保障,將二者融合起來(lái)有助于減少企業(yè)資源浪費(fèi)。此外,以財(cái)務(wù)風(fēng)險(xiǎn)管理暴露的問(wèn)題為導(dǎo)向,也為完善保險(xiǎn)公司內(nèi)部控制體系帶來(lái)了一些啟示。
[Abstract]:In the past 30 years, thanks to the huge and healthy market of our country, the insurance industry of China has made great progress, but the ability of our insurance enterprises to resist risks is still very fragile. The difference between an insurance company and an ordinary enterprise is that the product the insurance company operates is the risk. Sharing the risk for others makes its own risk management more complicated. In particular, it is necessary to determine a reasonable range of risks to ensure their own safety. Business operation is the most important link in the operation of insurance companies, and the operation of business must be accompanied by the circulation of funds. The loss of funds in all aspects of business operation may be caused by improper management and other human reasons, thus bringing financial risk to the company. Internal control is an important means of enterprise risk management, so it is oriented to the financial risk of the insurance company. In order to optimize the internal control system and reduce the probability of financial risk, this paper takes Z Company, which belongs to China Life Insurance (Group) Company, as an example. This paper deeply analyzes the present financial risk, the present situation of financial risk management in Z Company, finds out the key risk points, the form of risk expression, and the influencing factors of risk. Using the five elements of COSO internal control: internal environment, risk assessment, control activities, Information communication and supervision, assess the current situation of internal control based on financial risk in Z company, find the deficiencies of internal control system: in the control environment, there are the problems of improper organization setting and distribution of authority and responsibility, and large staff mobility; There are some problems in the control activities, such as settlement, preservation, document management, financial control activities with inadequate solvency management, high reimbursement rate of payment agencies, imperfect financial risk assessment system, and poor financial risk assessment system. The communication of financial risk information is not smooth; the supervision is not enough. Finally, some suggestions are put forward to optimize the internal control: first, to establish an internal environment with financial risk awareness; second, to construct effective financial risk control activities; Third, perfect the financial risk assessment mechanism; fourth, strengthen the information communication construction; fifthly, perfect the supervision mechanism. The domestic and foreign research on the financial risk and the internal control has been more mature, but the research on the combination of the two is not much. Therefore, the research of this paper has a certain novelty and originality. The elements of internal control and risk management function have many overlapping parts. Internal control can provide a strong guarantee for financial risk management, and the combination of the two can help to reduce the waste of enterprise resources. It also brings some enlightenment to the improvement of the internal control system of insurance companies.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F842.3;F840.4

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本文編號(hào)：1657331