本文關(guān)鍵詞： 績(jī)效考核 保險(xiǎn) BSC 稽核審計(jì) 考核指標(biāo)　出處：《北京交通大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：保險(xiǎn)公司作為金融行業(yè)的主要參與者之一,在資金融通的過(guò)程中所面臨的各種風(fēng)險(xiǎn)接踵而至。隨著我國(guó)保險(xiǎn)行業(yè)黃金期的逐步到來(lái),作為經(jīng)營(yíng)與管理的高風(fēng)險(xiǎn)行業(yè)之一的保險(xiǎn)業(yè),整個(gè)行業(yè)的經(jīng)營(yíng)風(fēng)險(xiǎn)十分復(fù)雜和多樣化,這些風(fēng)險(xiǎn)隱藏在公司運(yùn)營(yíng)的多個(gè)環(huán)節(jié)之中。保監(jiān)會(huì)也于2015年12月下發(fā)了《保險(xiǎn)機(jī)構(gòu)內(nèi)部審計(jì)工作規(guī)范》的通知,明確了保險(xiǎn)公司內(nèi)部審計(jì)的工作重點(diǎn)和工作質(zhì)量要求,規(guī)范了保險(xiǎn)公司關(guān)于審計(jì)的制度,表明了保監(jiān)會(huì)對(duì)保險(xiǎn)公司內(nèi)部審計(jì)(稽核審計(jì))的管理力度,對(duì)保險(xiǎn)公司稽核審計(jì)的質(zhì)量和風(fēng)險(xiǎn)管理提出了更高的要求。因此,面對(duì)激烈的保險(xiǎn)行業(yè)競(jìng)爭(zhēng)和復(fù)雜多樣的經(jīng)營(yíng)風(fēng)險(xiǎn),保險(xiǎn)公司的管理者們迫切地想要對(duì)公司內(nèi)部的稽核審計(jì)部門(mén)進(jìn)行變革,對(duì)稽核審計(jì)的質(zhì)量的重視也提升到一個(gè)新的高度。對(duì)稽核審計(jì)部門(mén)的要求除了希望其能識(shí)別、評(píng)估風(fēng)險(xiǎn),還要求能夠防范和控制風(fēng)險(xiǎn),幫助公司不斷改善自己的內(nèi)控系統(tǒng)和財(cái)務(wù)質(zhì)量,預(yù)防和減少損失�；藢徲�(jì)部門(mén)業(yè)績(jī)的優(yōu)劣不止是該部門(mén)工作效率的反映,更是與公司的整體發(fā)展健康情況密不可分,該部門(mén)雖然不能獨(dú)立為保險(xiǎn)公司創(chuàng)造價(jià)值,但是卻能夠通過(guò)提供有效的管理意見(jiàn)來(lái)提升其他部門(mén)的運(yùn)作效率。隨著TK保險(xiǎn)公司近年來(lái)內(nèi)部審計(jì)體制的發(fā)展與完善,成立了 "集團(tuán)稽核審計(jì)中心——獨(dú)立的五大區(qū)域稽核審計(jì)部門(mén)"新的管理模式,打破了原來(lái)針對(duì)TK保險(xiǎn)公司"總公司——省分公司"稽核審計(jì)部門(mén)的管理模式。改革后由于審計(jì)的獨(dú)立性和管理范圍逐漸加大,獨(dú)立于省分公司的稽核審計(jì)部門(mén)也是保監(jiān)會(huì)所倡導(dǎo)和支持的。所以,現(xiàn)有的考核體系無(wú)法再適應(yīng)新管理模式下的治理需求,現(xiàn)階段如何提升稽核審計(jì)部門(mén)的工作質(zhì)量成為急需解決的問(wèn)題。本文在分析現(xiàn)有績(jī)效考核指標(biāo)體系存在問(wèn)題的基礎(chǔ)上,利用平衡記分卡模型的四個(gè)維度重建考核體系,結(jié)合公司發(fā)展戰(zhàn)略與稽核審計(jì)戰(zhàn)略,還根據(jù)保監(jiān)會(huì)對(duì)保險(xiǎn)公司審計(jì)質(zhì)量的規(guī)范要求,最終確定新的考核指標(biāo)體系。這是一個(gè)有益的嘗試,能夠更加合理地量化稽核審計(jì)部門(mén)的工作成果和工作水平。第一章詳細(xì)描述了論文研究的背景與意義、內(nèi)容框架和研究方法,明確了研究方向。第二章著重闡釋績(jī)效管理與考核相關(guān)理論、BSC相關(guān)理論,以及相關(guān)的文獻(xiàn)綜述,為重建TK公司稽核審計(jì)部門(mén)績(jī)效評(píng)價(jià)體系提供了理論基礎(chǔ)。第三章用案例分析法探討了 TK保險(xiǎn)公司稽核審計(jì)部門(mén)績(jī)效考核的現(xiàn)狀及存在的一系列問(wèn)題。第四章將BSC模型引入TK保險(xiǎn)公司稽核審計(jì)部門(mén)績(jī)效考核當(dāng)中,通過(guò)財(cái)務(wù)、內(nèi)部業(yè)務(wù)流程、客戶(hù)、學(xué)習(xí)成長(zhǎng)四個(gè)維度確定TK保險(xiǎn)公司稽核審計(jì)部門(mén)新的績(jī)效考核指標(biāo),并運(yùn)用層次分析法科學(xué)分配權(quán)重,成功重建其稽核審計(jì)部門(mén)績(jī)效評(píng)價(jià)體系,并對(duì)如何保障體系的順利實(shí)施提供指導(dǎo)建議。第五章為結(jié)論。
[Abstract]:The insurance company as one of the major players in the financial industry, the risks faced in the process of financial intermediation in the follow. With the gradual arrival of the golden period of China's insurance industry, as one of the high risk industry operation and management of the insurance industry, the whole industry risk is very complex and diverse, these aspects in risk. The company operation. In 2015 12 notice of China Insurance Regulatory Commission issued the "internal audit specification of insurance institutions, a clear focus and the quality of the insurance company internal audit requirements, standardize the insurance company on the audit system, that the CIRC for insurance company's internal audit (audit) management efforts that puts forward higher requirements for the insurance company audit quality and risk management. Therefore, in the face of the fierce competition in the insurance industry and the complicated operation of wind Insurance, insurance company managers eager to the company's internal audit department to audit the quality change, attention is also being promoted to a new level. To audit the audit requirements in addition to hope that it can identify, assess the risk, but also requires the ability to prevent and control the risk, help the company continue to to improve their internal control system and financial quality, prevent and reduce losses. The audit department performance not only reflect the work efficiency, overall healthy development is inseparable with the company, although the department independent cannot create value for the insurance company, but to provide effective management advice to improve other departments the operation efficiency of the TK insurance company in recent years. With the development and improvement of the internal audit system, the establishment of the "five big area audit Audit Center - independent group The Audit Department of "new management mode, breaking the original for TK insurance company's" branch "audit department management mode. After the reform of the independence of the audit and management scope gradually increased, advocate independent branch of the audit department and insurance clubs and support. Therefore, the existing evaluation system cannot adapt to the new management mode of governance requirements, at present how to improve the quality of audit work has become an urgent problem. Based on the analysis of the existing problems of the performance appraisal index system, using the Balanced Scorecard Model of four dimension reconstruction evaluation system, combined with the company's development strategy and audit strategy also, according to the CIRC for insurance company audit quality standard requirements, and ultimately determine the new evaluation index system. This is a useful attempt to more reasonable To quantify the audit department's work and the level of work. The first chapter describes the background and significance of the research content, framework and research methods, a clear research direction. The second chapter focuses on the performance management and appraisal theory, BSC theory, and the related literature review, provides a theoretical basis for the reconstruction TK company audit department performance evaluation system. Discusses the present situation of performance appraisal of TK insurance company audit department of the case analysis and a series of problems in the third chapter. The fourth chapter will introduce BSC model performance evaluation of TK insurance company audit department, through the financial, customer, internal business process, learning and growth in four dimensions determine the TK insurance company audit department performance appraisal index, and weight using the analytic hierarchy process of scientific allocation, successful reconstruction of the audit department performance evaluation Price system, and provide guidance for how to ensure the smooth implementation of the system. The fifth chapter is the conclusion.

【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.45;F842.3

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