本文選題：保險(xiǎn)公司 + 資金運(yùn)用�。� 參考：《財(cái)政部財(cái)政科學(xué)研究所》2015年碩士論文

【摘要】：2008年全球金融危機(jī)之后,中國金融業(yè)改革步伐加快,金融市場日趨活躍,金融產(chǎn)品不斷更新,金融機(jī)構(gòu)創(chuàng)新發(fā)展,逐步形成了銀行、證券、基金、保險(xiǎn)、信托等功能比較齊全的金融機(jī)構(gòu)體系。金融業(yè)從單一的存貸功能演變?yōu)檫m應(yīng)社會(huì)主義特色市場經(jīng)濟(jì)要求的現(xiàn)代化金融體系,有力地促進(jìn)了經(jīng)濟(jì)快速增長和擴(kuò)大了就業(yè)范圍,成為國民經(jīng)濟(jì)中的重要支柱行業(yè)之一。保險(xiǎn)作為金融市場的四大組成部分之一,它經(jīng)營的好壞以及是否穩(wěn)健在維護(hù)金融市場穩(wěn)定方面舉足輕重。截至2014年底全國保險(xiǎn)公司資產(chǎn)規(guī)模已經(jīng)突破10萬億人民幣。保險(xiǎn)資金運(yùn)用的余額也已經(jīng)達(dá)到9.3萬億元,較年初大幅增長21.39%,可見保險(xiǎn)資金運(yùn)用規(guī)模已經(jīng)達(dá)到相當(dāng)巨額的地步,其經(jīng)營的好壞、是否穩(wěn)定對(duì)國內(nèi)金融市場影響深遠(yuǎn)。而與此同時(shí),隨著金融改革進(jìn)一步深化,保險(xiǎn)資金運(yùn)用風(fēng)險(xiǎn)因素也在逐漸增大�？刂瀑Y金運(yùn)用風(fēng)險(xiǎn)因素的主要方法之一就是內(nèi)部控制管理機(jī)制,可以從內(nèi)部根源上消除風(fēng)險(xiǎn)因素,而且內(nèi)部控制從成本效益原則來講是最突出的。我國保險(xiǎn)行業(yè)內(nèi)部控制相關(guān)制度規(guī)章,主要是保險(xiǎn)監(jiān)督管理委員會(huì)在2010年以國務(wù)院五部委聯(lián)合頒布的《企業(yè)內(nèi)部控制基本規(guī)范》為基準(zhǔn)下發(fā)的專門針對(duì)保險(xiǎn)行業(yè)的內(nèi)控規(guī)章制度——《保險(xiǎn)公司內(nèi)部控制基本準(zhǔn)則》。相比保險(xiǎn)法的高度精簡以及年代久遠(yuǎn),該制度對(duì)保險(xiǎn)公司的內(nèi)部控制提出很多具體又切合實(shí)情的要求。就目前來看,所有保險(xiǎn)公司都根據(jù)保監(jiān)會(huì)的準(zhǔn)則規(guī)定,建立了規(guī)范內(nèi)部控制體系,但由于規(guī)章制度不夠健全、發(fā)布時(shí)間又較短,行業(yè)內(nèi)普遍沒有建立完善的保險(xiǎn)內(nèi)控體系,內(nèi)控執(zhí)行力度也仍需提高。保險(xiǎn)資金運(yùn)用是保險(xiǎn)公司內(nèi)部控制的重中之重。資金運(yùn)用控制包括資產(chǎn)戰(zhàn)略配置、資產(chǎn)負(fù)債匹配、投資決策管理、投資交易管理和資產(chǎn)托管控制共五大控制環(huán)節(jié)。如果不能妥善應(yīng)對(duì)風(fēng)險(xiǎn),加強(qiáng)內(nèi)部控制,不僅對(duì)保險(xiǎn)公司造成經(jīng)營損失,甚至引發(fā)系統(tǒng)性風(fēng)險(xiǎn),干擾保險(xiǎn)市場的穩(wěn)定運(yùn)行。因此,已經(jīng)有越來越多的研究人員將其研究內(nèi)容轉(zhuǎn)移到保險(xiǎn)資金運(yùn)用內(nèi)部控制的研究。本文擬就保險(xiǎn)公司資金運(yùn)用內(nèi)部控制為研究主題,以控制論、內(nèi)部控制論以及風(fēng)險(xiǎn)管理等理論為研究基礎(chǔ),通過對(duì)我國保險(xiǎn)公司資金運(yùn)用內(nèi)部風(fēng)險(xiǎn)現(xiàn)狀和存在的問題進(jìn)行分析,借鑒國外優(yōu)秀保險(xiǎn)公司資金運(yùn)用內(nèi)部控制的做法和經(jīng)驗(yàn),提出了進(jìn)一步完善我國保險(xiǎn)公司保險(xiǎn)資金運(yùn)用內(nèi)部控制的對(duì)策建議。全文共分為一下五個(gè)部分：第一部分：提出本研究的選題背景和意義、保險(xiǎn)企業(yè)資金運(yùn)用內(nèi)控國內(nèi)外研究文獻(xiàn)綜述、研究框架和方法、本研究的創(chuàng)新點(diǎn)以及不足之處。第二部分：我國保險(xiǎn)公司保險(xiǎn)資金運(yùn)用內(nèi)部控制相關(guān)理論分析。先談?wù)摽刂普摰暮x,延伸到內(nèi)部控制的發(fā)展歷程與特點(diǎn)；再結(jié)合保險(xiǎn)行業(yè)的特點(diǎn),深入分析保險(xiǎn)企業(yè)內(nèi)部控制理論與架構(gòu)；資金運(yùn)用作為保險(xiǎn)企業(yè)運(yùn)營的重要組成部分,其內(nèi)控管理是構(gòu)成保險(xiǎn)企業(yè)內(nèi)控體系的重要內(nèi)容,所以重點(diǎn)分析了保險(xiǎn)資金運(yùn)用內(nèi)部控制的主要方式與框架結(jié)構(gòu)。第三部分：我國保險(xiǎn)資金運(yùn)用內(nèi)部控制的發(fā)展現(xiàn)狀及優(yōu)秀案例分析。先重點(diǎn)對(duì)我國保險(xiǎn)資金運(yùn)用內(nèi)部控制的發(fā)展現(xiàn)狀進(jìn)行分析；再結(jié)合理論與實(shí)際,查找保險(xiǎn)資金運(yùn)用內(nèi)部控制存在的缺陷并分析原因；最后研究平安財(cái)產(chǎn)保險(xiǎn)公司保險(xiǎn)資金運(yùn)用內(nèi)部控制的成功經(jīng)驗(yàn),總結(jié)對(duì)我國同類企業(yè)內(nèi)部控制的啟示。第四部分：我國保險(xiǎn)公司保險(xiǎn)資金運(yùn)用內(nèi)部控制的國際比較及啟示。重點(diǎn)分析美國、德國兩個(gè)國家內(nèi)部控制有關(guān)內(nèi)容,并總結(jié)其優(yōu)勢(shì)及特點(diǎn)。介紹美國國際保險(xiǎn)集團(tuán)與德國安聯(lián)保險(xiǎn)集團(tuán)保險(xiǎn)資金運(yùn)用與內(nèi)部控制的經(jīng)驗(yàn)教訓(xùn),總結(jié)對(duì)完善我國保險(xiǎn)公司資金運(yùn)用內(nèi)部控制體系的啟示。第五部分：對(duì)保險(xiǎn)資金運(yùn)用內(nèi)部控制的對(duì)策建議。根據(jù)前文并結(jié)合保險(xiǎn)公司完善資金運(yùn)用內(nèi)部控制體系的三個(gè)原則,總結(jié)提出完善公司治理、提升資金運(yùn)用內(nèi)控執(zhí)行力度、優(yōu)化資金運(yùn)用內(nèi)控外部環(huán)境這三方面對(duì)策建議,進(jìn)一步完善保險(xiǎn)公司資金運(yùn)用內(nèi)部控制體系。
[Abstract]:After the global financial crisis in 2008, the reform of China's financial industry has accelerated, the financial market is becoming more active, the financial products are constantly updated, the financial institutions have been innovating, and the financial institutions have gradually formed the financial institutions with complete functions of banks, securities, funds, insurance, trust and other functions. The modern financial system required by the market economy has greatly promoted the rapid economic growth and the expansion of the scope of employment. It has become one of the most important pillar industries in the national economy. As one of the four major components of the financial market, insurance is very important in its management and stability in maintaining the stability of the financial market. At the end of the year, the assets of the national insurance company have exceeded 10 trillion RMB. The balance of insurance funds has reached 9 trillion and 300 billion yuan, which has increased by 21.39% at the beginning of the year. It can be seen that the use of insurance funds has reached a considerable extent. With the further deepening of financial reform, the risk factors of insurance funds are increasing gradually. One of the main ways to control the use of risk factors is the internal control management mechanism, which can eliminate the risk factors from the internal sources, and the internal control is the most prominent from the principle of cost benefit. The internal control of China's Insurance Industry The rules of the system are mainly based on the internal control rules and regulations for the insurance industry issued by the five ministries and committees of the State Council jointly issued by the State Council on the basic norms of internal control of enterprises in 2010 - < the basic rules for internal control of insurance companies >. The internal control of the insurance company puts forward a lot of specific and realistic requirements. At present, all insurance companies have set up a standard internal control system according to the rules of the CIRC, but because the rules and regulations are not perfect and the release time is short, there is no perfect insurance internal control system in the industry and the execution of internal control. The use of insurance funds is the most important part of the internal control of the insurance company. The use of capital control includes five major control links: asset strategic allocation, asset liability matching, investment decision management, investment transaction management and asset custody control. If it is not appropriate to do well on wind insurance and strengthen internal control, it is not only caused by insurance companies. In this paper, more and more researchers have transferred their research content to the study of the internal control of insurance funds. This paper is on the research topic of the internal control of the insurance company's fund application, with the control theory, the internal control theory and the risk management. The theory is the foundation of the study. Through the analysis of the internal risk status and existing problems of the insurance companies in our country, and drawing on the practice and experience of the internal control of foreign excellent insurance companies, this paper puts forward some suggestions to further improve the internal control of insurance funds in China's Insurance companies. The full text is divided into five Part one: the first part: put forward the background and significance of this study, the domestic and foreign research literature review of the insurance enterprise funds, the research framework and methods, the innovation and the shortcomings of this study. The second part: the theoretical analysis of the internal control of insurance funds in China's Insurance Company. The development process and characteristics of the internal control are extended, and the internal control theory and structure of insurance enterprises are deeply analyzed in the light of the characteristics of the insurance industry. As an important part of the operation of the insurance enterprises, the internal control management is an important part of the internal control system of the insurance enterprise. The main way and frame structure of the control. The third part: the present situation of the development of the internal control of insurance funds in China and the analysis of the outstanding cases. First, it analyzes the present situation of the development of the internal control of the application of the insurance funds in our country, and then combines the theory and practice to find the defects of the internal control of the insurance funds and analyze the reasons. Finally, the successful experience of the internal control of the insurance funds of Ping An Property Insurance Company is studied, and the enlightenment to the internal control of the similar enterprises in China is summarized. The fourth part: the international comparison and Enlightenment of the internal control of insurance funds in China's insurance companies. The internal control of the internal control of the two countries in the United States and Germany is analyzed and the advantages are summarized. This paper introduces the experience and lessons of the application and internal control of the insurance funds of the United States International Insurance Group and the German Anlian insurance group, and summarizes the enlightenment to the improvement of the internal control system for the use of funds in the insurance companies of our country. The fifth part: the countermeasures and suggestions for the internal control of the use of insurance funds. The three principles of internal control system are used to sum up the three countermeasures and suggestions to improve the corporate governance, improve the implementation of internal control of funds and optimize the external environment of internal control, and further improve the internal control system of the insurance company's fund application.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F842.3

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