本文選題：保險公司 + 資金活動��； 參考：《廣西大學》2014年碩士論文

【摘要】：《企業(yè)內(nèi)部控制應用指引第6號——資金活動》為保險資金運營規(guī)范化、法制化提供依據(jù),只有把籌資、投資和資金營運有機結(jié)合起來才能使保險企業(yè)的長盛不衰。近年來,金融市場的改革力度在不斷的加大,隨著《中國保監(jiān)會關(guān)于加強和改進保險資金運用比例監(jiān)管的通知》的頒布,保險資金的監(jiān)控指標漸趨明確,披露范圍日漸明晰,運用范圍也逐步規(guī)范起來。本文通過參考近年來各類企業(yè)資金活動控制的研究情況,結(jié)合F保險集團公司自身特點以及各監(jiān)管機構(gòu)對資金活動控制建設(shè)的要求進行研究。 在研究方式上,本文主要結(jié)合F保險集團公司近年來籌資、投資以及資金營運的實際情況,以資金活動控制、風險管理等學科為基礎(chǔ),以《企業(yè)內(nèi)部控制應用指引第6號——資金活動》和《中國保監(jiān)會關(guān)于加強和改進保險資金運用比例監(jiān)管的通知》等理論為指導,以財政部、保監(jiān)會頒布的相關(guān)規(guī)定為主要參考,采用較為系統(tǒng)全面的分析方法,逐層展開,對近年來F保險集團公司資金活動具體數(shù)據(jù)進行統(tǒng)計分析。通過分析發(fā)現(xiàn),F保險集團公司資金活動在籌資、投資以及資金營運的過程都存在一些問題,這些問題成因主要為：在籌資方面,公司缺乏籌資計劃、缺乏籌資成本控制、缺乏籌資跟蹤管理制度；在投資方面,投資活動與企業(yè)戰(zhàn)略不符、投資渠道過窄、資金運用率不高、投資收益率低；在資金活動控制方面,會計核算控制不嚴、預算體系不完善、管理環(huán)節(jié)薄弱。在分析問題成因的基礎(chǔ)上,綜合運用資金活動控制理論,在籌資方面提出建議為：明確籌資目的、加強籌資過程控制、防范債務風險；在投資方面提出建議為：加強資金運用多樣性、提高資金統(tǒng)籌水平和運用效率、建立投資管理流程和模式；在營運控制方面提出建議為：完善預算體系、加強資金跟蹤管理及信息反饋工作、統(tǒng)籌資金營運資金效益、強化資金營運責任機制。
[Abstract]:The Application Guide of Enterprise Internal Control No. 6-Capital activity provides the basis for the standardization and legalization of insurance fund operation. Only by organically combining financing, investment and fund operation can the insurance enterprise prosper forever. In recent years, the reform of the financial market has been continuously strengthened. With the promulgation of the notice of the China Insurance Regulatory Commission on strengthening and improving the proportion of Insurance funds used, the monitoring index of insurance funds has become clearer and the scope of disclosure has become increasingly clear. The scope of application is also gradually standardized. By referring to the research situation of capital activity control of various enterprises in recent years, combining with the characteristics of F insurance group company and the requirements of each supervision organization on the control construction of fund activity, this paper makes a research on the control and construction of fund activity in all kinds of enterprises. In terms of research methods, this paper mainly combines the actual situation of F Insurance Group Company in recent years of financing, investment and fund operation, and based on the discipline of capital activity control, risk management, etc. Guided by the "guidelines for the Application of Internal Control in Enterprises No. 6" and the "notice of the China Insurance Regulatory Commission on strengthening and improving the proportional Supervision of the use of Insurance funds", the Ministry of Finance, The relevant regulations promulgated by CIRC are used as the main reference, and the detailed data of fund activities of F Insurance Group Company in recent years are statistically analyzed by using a more systematic and comprehensive analysis method. Through the analysis, we find that there are some problems in the process of raising funds, investment and fund operation in the capital activities of the insurance group. These problems are mainly caused by the lack of financing plan and the lack of control of the financing cost. Lack of financing tracking management system; in terms of investment, investment activities are not consistent with enterprise strategy, investment channels are too narrow, the utilization rate of funds is not high, and the rate of return on investment is low; in the control of capital activities, accounting and accounting controls are not strict. The budget system is not perfect, the management link is weak. On the basis of analyzing the causes of the problems, this paper makes comprehensive use of the theory of fund activity control, and puts forward some suggestions in the aspect of financing: make clear the purpose of raising funds, strengthen the control of financing process, and guard against debt risk; Suggestions on investment are: strengthening the diversity of the use of funds, improving the overall level and efficiency of the use of funds, establishing investment management processes and models, and improving the budget system in terms of operation control, Strengthen the fund tracking management and information feedback work, coordinate the fund working capital benefit, strengthen the fund operation responsibility mechanism.
【學位授予單位】：廣西大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F842.3;F840.4

【參考文獻】

相關(guān)期刊論文 前10條

1 張純,劉華紅,梁巖;對國有商業(yè)銀行資金營運的思考[J];財經(jīng)問題研究;2000年06期

2 喻笠;;上市公司股權(quán)再融資方式的比較研究[J];東方企業(yè)文化;2011年22期

3 孟飛;;保險資金運用風險控制研究[J];法制與經(jīng)濟(下半月);2008年01期

4 黃娟;;我國上市保險公司內(nèi)部控制評價研究[J];保險研究;2012年05期

5 何秋勇;;淺析商業(yè)企業(yè)流動資金營運中的問題及對策[J];經(jīng)營管理者;2013年10期

6 陳捷;;平安內(nèi)控,信賴工程[J];董事會;2010年12期

7 梁子君;;論保險公司公司治理、風險管理與內(nèi)部控制的關(guān)系[J];經(jīng)濟論壇;2006年08期

8 丁志偉;當前資金現(xiàn)狀與商業(yè)銀行資金營運[J];金融理論與實踐;1994年07期

9 劉玉廷;;全面提升企業(yè)經(jīng)營管理水平的重要舉措——《企業(yè)內(nèi)部控制配套指引》解讀[J];會計研究;2010年05期

10 喬琳琳;;淺析企業(yè)籌資活動中的關(guān)鍵控制點及控制措施[J];綠色財會;2013年01期

，

本文編號：1797209