發(fā)布時(shí)間：2018-07-18 13:47

【摘要】：隨著英國(guó)巴林銀行、美國(guó)安然公司和世通公司等一系列內(nèi)控案件暴露后，越來(lái)越多的企業(yè)意識(shí)到內(nèi)部控制的缺失將會(huì)帶來(lái)巨大的災(zāi)難和損失，引發(fā)了企業(yè)對(duì)內(nèi)部控制體系的反思。內(nèi)部監(jiān)督作為內(nèi)部控制系統(tǒng)的要素之一，，是內(nèi)部控制有效運(yùn)行的保障。這些違規(guī)案件的發(fā)生說(shuō)明許多企業(yè)并沒(méi)有充分利用監(jiān)督要素來(lái)促進(jìn)內(nèi)部控制的有效運(yùn)行，從而極大地推動(dòng)了企業(yè)對(duì)內(nèi)部監(jiān)督問(wèn)題的進(jìn)一步關(guān)注。 保險(xiǎn)業(yè)是一個(gè)高風(fēng)險(xiǎn)、高速擴(kuò)張的行業(yè)，企業(yè)內(nèi)部監(jiān)督體系是否發(fā)揮實(shí)效，顯得尤為重要。因此，加強(qiáng)對(duì)保險(xiǎn)企業(yè)監(jiān)督體系的研究具有十分重要的意義。本文選取太平人壽湖南省分公司作為研究對(duì)象，通過(guò)分析其目前內(nèi)部監(jiān)督體系中存在的問(wèn)題和成因，基于理論知識(shí)，并借鑒國(guó)內(nèi)標(biāo)桿企業(yè)先進(jìn)的實(shí)踐模式，提出了完善其監(jiān)督體系的方案。本文首先剖析了監(jiān)督要素的基本概念，回顧了發(fā)展過(guò)程，梳理了眾多專(zhuān)家有關(guān)監(jiān)督要素的理論觀點(diǎn)，為具體的實(shí)踐工作做出理論上的鋪墊。同時(shí)還著重介紹了標(biāo)桿企業(yè)中國(guó)人壽湖南分公司內(nèi)部監(jiān)督體系的運(yùn)作情況，為太平人壽湖南分公司的管理提供了一個(gè)優(yōu)秀的范本。然后，對(duì)太平人壽湖南分公司的監(jiān)督管理現(xiàn)狀進(jìn)行了分析，并結(jié)合標(biāo)桿企業(yè)的優(yōu)秀作法，提出了內(nèi)部監(jiān)督體系建立的目標(biāo)和原則，并從組織架構(gòu)、信息平臺(tái)、監(jiān)督模式、制度健全四方面著手，構(gòu)成一個(gè)改進(jìn)方案，以實(shí)現(xiàn)持續(xù)有效的監(jiān)督。最后，還提出了實(shí)施改進(jìn)方案的相關(guān)支撐措施，評(píng)估了方案的實(shí)施效果。
[Abstract]:With the exposure of a series of internal control cases, such as the Bank of Bahrain, Enron and WorldCom, more and more enterprises realize that the absence of internal control will bring huge disasters and losses. It triggered a reflection on the internal control system. As one of the elements of internal control system, internal supervision is the guarantee of effective operation of internal control. The occurrence of these illegal cases shows that many enterprises do not make full use of supervision elements to promote the effective operation of internal control, thus greatly promoting the further concern of enterprises on internal oversight issues. Insurance industry is a high-risk and high-speed expansion industry. Therefore, it is of great significance to strengthen the study of insurance supervision system. This paper selects Taiping Life Insurance Company in Hunan Province as the research object, through analyzing the existing problems and causes of its internal supervision system, based on theoretical knowledge, and drawing lessons from the advanced practice model of domestic benchmarking enterprises. The scheme of perfecting its supervision system is put forward. This paper first analyzes the basic concept of supervisory elements, reviews the development process, combs the theoretical views of many experts on the supervisory elements, and makes a theoretical foundation for the specific practical work. At the same time, the paper introduces the operation of the internal supervision system of China Life Insurance Hunan Branch, which provides an excellent model for the management of Taiping Life Hunan Branch. Then, the paper analyzes the current situation of supervision and management of Taiping Life Insurance Company in Hunan, and puts forward the objectives and principles of establishing internal supervision system, including organizational structure, information platform, supervision mode, combining with the excellent practice of benchmarking enterprises. Four aspects of sound system, constitute an improvement program to achieve continuous and effective supervision. Finally, the supporting measures for the implementation of the improvement scheme are put forward, and the effect of the scheme is evaluated.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F842.3

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