本文選題：保險(xiǎn)公司 + 內(nèi)部控制　； 參考：《河南大學(xué)》2013年碩士論文

【摘要】：保險(xiǎn)業(yè)是匯聚風(fēng)險(xiǎn)、經(jīng)營(yíng)風(fēng)險(xiǎn)的特殊行業(yè)。伴隨著保險(xiǎn)業(yè)的發(fā)展步伐，我國(guó)保險(xiǎn)業(yè)深層次問(wèn)題及結(jié)構(gòu)性矛盾也開(kāi)始在國(guó)際化發(fā)展進(jìn)程中不斷的顯露出來(lái)。同時(shí)保險(xiǎn)公司在經(jīng)營(yíng)過(guò)程中風(fēng)險(xiǎn)性較高、社會(huì)性及長(zhǎng)期性特征日益突出，這就使得保險(xiǎn)風(fēng)險(xiǎn)管理給保險(xiǎn)業(yè)的生存和發(fā)展帶來(lái)重要的影響。 為了適應(yīng)世界經(jīng)濟(jì)發(fā)展，與國(guó)際接軌，提高企業(yè)應(yīng)對(duì)風(fēng)險(xiǎn)能力，中國(guó)保監(jiān)會(huì)分別于2007年、2010年頒布了《保險(xiǎn)公司風(fēng)險(xiǎn)管理指引（暫行）》和《保險(xiǎn)公司內(nèi)部控制基本準(zhǔn)則》，這表明在我國(guó)保險(xiǎn)業(yè)內(nèi)部控制與風(fēng)險(xiǎn)管理是分別構(gòu)建的，而二者本質(zhì)上具有一致性，分別行使職能，造成職能重疊浪費(fèi)企業(yè)資源。本文提出通過(guò)包括識(shí)別、評(píng)估、設(shè)計(jì)程序等手段在內(nèi)的控制程序有效地對(duì)風(fēng)險(xiǎn)進(jìn)行管理，建立一套完整的、以風(fēng)險(xiǎn)管理為核心的內(nèi)部控制體系，以此促進(jìn)我國(guó)保險(xiǎn)公司的內(nèi)部控制實(shí)踐活動(dòng)能夠更加健康有序。 本文共分為四個(gè)部分，首先從規(guī)范研究入手，對(duì)本文所要研究的基本問(wèn)題等進(jìn)行理論綜述，包括研究背景及意義，文獻(xiàn)綜述及本文可能的創(chuàng)新。 其次重點(diǎn)介紹COSO內(nèi)部控制理論和風(fēng)險(xiǎn)管理理論，在此基礎(chǔ)上提出本文的觀點(diǎn):我國(guó)保險(xiǎn)公司應(yīng)實(shí)現(xiàn)內(nèi)部控制與風(fēng)險(xiǎn)管理的結(jié)合，，將風(fēng)險(xiǎn)管理作為內(nèi)部控制體系的核心加以建立。 再次闡述了我國(guó)保險(xiǎn)公司內(nèi)部控制與風(fēng)險(xiǎn)管理的狀況，主要包括保險(xiǎn)業(yè)內(nèi)部控制發(fā)展歷程，保險(xiǎn)公司經(jīng)營(yíng)特點(diǎn)以及保險(xiǎn)公司面臨的主要風(fēng)險(xiǎn)類(lèi)型，然后就基于風(fēng)險(xiǎn)管理的保險(xiǎn)公司內(nèi)部控制構(gòu)建闡述了筆者的一些想法，主要包括構(gòu)建原則、構(gòu)建基礎(chǔ)以及構(gòu)建內(nèi)容。 最后，結(jié)合本文前述，提出了本文的主要研究結(jié)論和局限性。
[Abstract]:Insurance industry is a special industry that converges risks and manages risks. Along with the development of the insurance industry, the deep-seated problems and structural contradictions of the insurance industry in China are also beginning to emerge in the process of international development. At the same time, the risk of insurance companies in the business process is high, social and long-term characteristics are increasingly prominent, which makes insurance risk management to the survival and development of the insurance industry has an important impact. In order to adapt to the development of the world economy, to integrate with the international community, and to improve the ability of enterprises to cope with risks, In 2007 and 2010 respectively, CIRC promulgated the guidelines on risk Management of Insurance companies (interim) and the basic guidelines for Internal Control of Insurance companies, which indicated that the internal control and risk management of the insurance industry in China were constructed separately. But the two have the same essence, exercise the function separately, cause the overlapping function to waste the enterprise resources. In this paper, we propose to establish a complete internal control system with the core of risk management by means of control program including identification, evaluation, design program and so on. In order to promote the practice of internal control of insurance companies in China can be more healthy and orderly. This paper is divided into four parts. Firstly, from the normative research, the basic problems to be studied in this paper are reviewed theoretically, including the research background and significance, the literature review and the possible innovation of this paper. Secondly, this paper mainly introduces COSO internal control theory and risk management theory, and puts forward the point of view of this paper: our insurance companies should realize the combination of internal control and risk management, and set up risk management as the core of internal control system. The paper expounds the status of internal control and risk management of insurance companies in China, including the development course of internal control of insurance industry, the operating characteristics of insurance companies and the main types of risks faced by insurance companies. Then the author expounds some ideas about the construction of internal control of insurance company based on risk management, mainly including the construction principle, the construction foundation and the construction content. Finally, the main conclusions and limitations of this paper are put forward.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F842.3

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本文編號(hào)：2031262