本文選題：財產(chǎn)保險 + 財務風險管理�。� 參考：《江蘇大學》2017年碩士論文

【摘要】：改革開放后,特別是進入新世紀以后,中國經(jīng)濟進入飛速發(fā)展階段,并逐漸形成穩(wěn)定、巨大的市場環(huán)境,得益于此,中國的保險業(yè)也取得可喜的變化與進步,然而客觀地評價中國的保險業(yè)市場,相較于發(fā)達國家成熟的經(jīng)濟體制,我國仍然處于初級階段水平。尤其在財務管理水平方面,中國保險業(yè)的抗風險能力與發(fā)達國家之間相比,仍然存在著較大的差距。由于財產(chǎn)保險公司的經(jīng)營對象是與財產(chǎn)相關的風險,所以相較于一般的保險公司來說,財產(chǎn)保險公司的財務活動具有特殊性,其自身的抗風險能力不容忽視,更應成為企業(yè)所關注的重中之重。A財產(chǎn)保險股份有限公司ZJ分公司作為國內(nèi)最大的財產(chǎn)保險公司旗下的分支機構(gòu),其在實施總公司2012年全面推廣的省級財務共享中心模式之后,時隔數(shù)年,該財務管理模式下的財務風險控制依然存在諸多問題,如財務操作管理執(zhí)行力不足、承保、理賠環(huán)節(jié)產(chǎn)生的財務風險、制度建設與執(zhí)行過程中存在的漏洞等等,這些問題阻礙了ZJ財產(chǎn)保險分公司財務目標的實現(xiàn),影響了公司的財務管理水平與健康的可持續(xù)發(fā)展。本文以中國目前的財產(chǎn)保險行業(yè)發(fā)展現(xiàn)狀為背景,以財產(chǎn)保險公司財務風險管理相關理論為基礎,運用實地調(diào)查研究的方法,通過設計調(diào)查方案,實地走訪ZJ財產(chǎn)保險分公司,全面總結(jié)了該公司在財務操作環(huán)節(jié)與保險業(yè)務關鍵環(huán)節(jié)潛在的財務風險,如應收保費管理不當導致的呆賬、壞賬、承保理賠環(huán)節(jié)的漏洞導致的業(yè)務財務信息失真、省級財務集中管理模式下分支機構(gòu)的財務管控弱化等等,針對以上存在的財務風險問題,本文分別從財務風險管理制度層面和執(zhí)行層面,提出了完善ZJ財險分公司財務風險管理的對策。研究發(fā)現(xiàn),財產(chǎn)保險公司在進行財務集中管理時實施省級財務共享中心并非萬全之策,合理把握集權與分權才能有效控制基層分支機構(gòu)潛在的財務風險。分支機構(gòu)作為保險企業(yè)的經(jīng)營起點,同時也是控制風險的第一步。因此,加強基層公司的財務風險管理對企業(yè)乃至財產(chǎn)保險行業(yè)的長遠發(fā)展均具有重要的現(xiàn)實意義。財產(chǎn)保險公司在關注保費與利潤的同時,還應營造優(yōu)質(zhì)的風險管理環(huán)境,管理層與各級員工共同參與配合,對各類財務風險進行有效識別與合理應對,認真落實公司財務風險管理的各項政策制度,才能保證公司健康、穩(wěn)健的發(fā)展態(tài)勢。
[Abstract]:After the reform and opening up, especially after entering the new century, China's economy has entered a stage of rapid development and gradually formed a stable and huge market environment. Thanks to this, China's insurance industry has also made gratifying changes and progress.However, compared with the mature economic system of developed countries, China is still at the initial stage when evaluating China's insurance market objectively.Especially in the level of financial management, there is still a big gap between China's insurance industry and developed countries.Because the business object of the property insurance company is the risk related to the property, compared with the general insurance company, the financial activity of the property insurance company has its particularity, and its ability to resist risks cannot be ignored.ZJ Branch Company of property Insurance Co., Ltd., as a branch of the largest property insurance company in China, should become the top priority of the enterprise. After implementing the provincial financial sharing center model, which was fully popularized by the head office in 2012,In the past few years, there are still many problems in the financial risk control under the financial management mode, such as insufficient execution of financial operation and management, underwriting, financial risks arising from the settlement of claims, loopholes in the process of system construction and implementation, and so on.These problems hinder the realization of the financial goal of ZJ property insurance branch and affect the level of financial management and healthy sustainable development of the company.Based on the current development situation of property insurance industry in China, based on the theory of financial risk management of property insurance companies, this paper uses the method of field investigation, through the design of investigation scheme, visits ZJ property insurance branch office on the spot.The potential financial risks of the company in the key links of financial operation and insurance business, such as bad debts caused by improper management of premiums receivable, bad debts and loopholes in underwriting claims, are summarized comprehensively.In view of the above financial risk problems, this paper separately from the financial risk management system level and the implementation level, and so on, the provincial financial centralized management mode of financial control of the branches of weakening and so on, this paper respectively from the financial risk management system level and implementation level,This paper puts forward the countermeasures to perfect the financial risk management of ZJ property insurance branch.It is found that the implementation of provincial financial sharing center in financial centralized management of property insurance companies is not a perfect strategy, and the potential financial risks of grass-roots branches can be effectively controlled only by reasonably grasping centralization and decentralization.As the starting point of insurance business, branches are also the first step to control risk.Therefore, strengthening the financial risk management of grass-roots companies is of great practical significance to the long-term development of enterprises and even property insurance industry.While paying close attention to the premium and profit, the property insurance company should also create a high quality risk management environment. The management and the employees at all levels should participate and cooperate to effectively identify and deal with all kinds of financial risks.Only by implementing the policies and regulations of financial risk management can the company develop healthily and steadily.
【學位授予單位】：江蘇大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F830.42;F842.3

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