本文選題：保險公司 + 資金運用　； 參考：《財政部財政科學研究所》2015年碩士論文

【摘要】：2008年全球金融危機之后,中國金融業(yè)改革步伐加快,金融市場日趨活躍,金融產品不斷更新,金融機構創(chuàng)新發(fā)展,逐步形成了銀行、證券、基金、保險、信托等功能比較齊全的金融機構體系。金融業(yè)從單一的存貸功能演變?yōu)檫m應社會主義特色市場經濟要求的現(xiàn)代化金融體系,有力地促進了經濟快速增長和擴大了就業(yè)范圍,成為國民經濟中的重要支柱行業(yè)之一。保險作為金融市場的四大組成部分之一,它經營的好壞以及是否穩(wěn)健在維護金融市場穩(wěn)定方面舉足輕重。截至2014年底全國保險公司資產規(guī)模已經突破10萬億人民幣。保險資金運用的余額也已經達到9.3萬億元,較年初大幅增長21.39%,可見保險資金運用規(guī)模已經達到相當巨額的地步,其經營的好壞、是否穩(wěn)定對國內金融市場影響深遠。而與此同時,隨著金融改革進一步深化,保險資金運用風險因素也在逐漸增大�？刂瀑Y金運用風險因素的主要方法之一就是內部控制管理機制,可以從內部根源上消除風險因素,而且內部控制從成本效益原則來講是最突出的。我國保險行業(yè)內部控制相關制度規(guī)章,主要是保險監(jiān)督管理委員會在2010年以國務院五部委聯(lián)合頒布的《企業(yè)內部控制基本規(guī)范》為基準下發(fā)的專門針對保險行業(yè)的內控規(guī)章制度——《保險公司內部控制基本準則》。相比保險法的高度精簡以及年代久遠,該制度對保險公司的內部控制提出很多具體又切合實情的要求。就目前來看,所有保險公司都根據(jù)保監(jiān)會的準則規(guī)定,建立了規(guī)范內部控制體系,但由于規(guī)章制度不夠健全、發(fā)布時間又較短,行業(yè)內普遍沒有建立完善的保險內控體系,內控執(zhí)行力度也仍需提高。保險資金運用是保險公司內部控制的重中之重。資金運用控制包括資產戰(zhàn)略配置、資產負債匹配、投資決策管理、投資交易管理和資產托管控制共五大控制環(huán)節(jié)。如果不能妥善應對風險,加強內部控制,不僅對保險公司造成經營損失,甚至引發(fā)系統(tǒng)性風險,干擾保險市場的穩(wěn)定運行。因此,已經有越來越多的研究人員將其研究內容轉移到保險資金運用內部控制的研究。本文擬就保險公司資金運用內部控制為研究主題,以控制論、內部控制論以及風險管理等理論為研究基礎,通過對我國保險公司資金運用內部風險現(xiàn)狀和存在的問題進行分析,借鑒國外優(yōu)秀保險公司資金運用內部控制的做法和經驗,提出了進一步完善我國保險公司保險資金運用內部控制的對策建議。全文共分為一下五個部分：第一部分：提出本研究的選題背景和意義、保險企業(yè)資金運用內控國內外研究文獻綜述、研究框架和方法、本研究的創(chuàng)新點以及不足之處。第二部分：我國保險公司保險資金運用內部控制相關理論分析。先談論控制論的含義,延伸到內部控制的發(fā)展歷程與特點；再結合保險行業(yè)的特點,深入分析保險企業(yè)內部控制理論與架構；資金運用作為保險企業(yè)運營的重要組成部分,其內控管理是構成保險企業(yè)內控體系的重要內容,所以重點分析了保險資金運用內部控制的主要方式與框架結構。第三部分：我國保險資金運用內部控制的發(fā)展現(xiàn)狀及優(yōu)秀案例分析。先重點對我國保險資金運用內部控制的發(fā)展現(xiàn)狀進行分析；再結合理論與實際,查找保險資金運用內部控制存在的缺陷并分析原因；最后研究平安財產保險公司保險資金運用內部控制的成功經驗,總結對我國同類企業(yè)內部控制的啟示。第四部分：我國保險公司保險資金運用內部控制的國際比較及啟示。重點分析美國、德國兩個國家內部控制有關內容,并總結其優(yōu)勢及特點。介紹美國國際保險集團與德國安聯(lián)保險集團保險資金運用與內部控制的經驗教訓,總結對完善我國保險公司資金運用內部控制體系的啟示。第五部分：對保險資金運用內部控制的對策建議。根據(jù)前文并結合保險公司完善資金運用內部控制體系的三個原則,總結提出完善公司治理、提升資金運用內控執(zhí)行力度、優(yōu)化資金運用內控外部環(huán)境這三方面對策建議,進一步完善保險公司資金運用內部控制體系。
[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.
【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F842.3

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