本文選題：保險(xiǎn)行業(yè)　切入點(diǎn)：風(fēng)險(xiǎn)管理審計(jì)　出處：《西安理工大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 隨著我國(guó)經(jīng)濟(jì)的高速持續(xù)增長(zhǎng)，保險(xiǎn)公司經(jīng)營(yíng)活動(dòng)中的不確定性和不穩(wěn)定性也相應(yīng)增加，從而急劇加大了保險(xiǎn)公司的經(jīng)營(yíng)風(fēng)險(xiǎn)。特別是我國(guó)加入WTO后，大量外資保險(xiǎn)公司的進(jìn)入，導(dǎo)致我國(guó)保險(xiǎn)市場(chǎng)上競(jìng)爭(zhēng)日趨激烈。本身保險(xiǎn)企業(yè)屬于高風(fēng)險(xiǎn)行業(yè)，其涉及風(fēng)險(xiǎn)種類之多，風(fēng)險(xiǎn)隱蔽性之強(qiáng)，風(fēng)險(xiǎn)造成企業(yè)損失之大是其他行業(yè)所不可比擬的。對(duì)保險(xiǎn)企業(yè)而言，對(duì)風(fēng)險(xiǎn)控制與管理成為競(jìng)爭(zhēng)成敗的關(guān)鍵，因此，如何控制與防范經(jīng)營(yíng)風(fēng)險(xiǎn)已成為企業(yè)首要工作及研究的重點(diǎn)。 本文首先采用定性與定量分析相結(jié)合、理論研究與實(shí)證研究相結(jié)合的方法，從相關(guān)基礎(chǔ)理論入手，在分析了目前TA保險(xiǎn)河南分公司內(nèi)部審計(jì)工作現(xiàn)狀、存在問(wèn)題的基礎(chǔ)上，論述了引入先進(jìn)的風(fēng)險(xiǎn)管理審計(jì)理論的迫切性。然后，通過(guò)系統(tǒng)的分析公司在經(jīng)營(yíng)過(guò)程中所面臨的內(nèi)、外環(huán)境風(fēng)險(xiǎn)和保險(xiǎn)行業(yè)在風(fēng)險(xiǎn)控制方面的特殊性，在現(xiàn)代企業(yè)風(fēng)險(xiǎn)管理審計(jì)理念的指導(dǎo)下，創(chuàng)建了針對(duì)保險(xiǎn)企業(yè)的風(fēng)險(xiǎn)管理審計(jì)體系模型(RAMASOI)。該模型中創(chuàng)新的將風(fēng)險(xiǎn)管理審計(jì)工作劃分為風(fēng)險(xiǎn)預(yù)警系統(tǒng)和風(fēng)險(xiǎn)監(jiān)控系統(tǒng)，通過(guò)這兩系統(tǒng)的協(xié)同合作，實(shí)現(xiàn)了對(duì)企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)進(jìn)行全面、持續(xù)的預(yù)警和監(jiān)測(cè)，，幫助企業(yè)及時(shí)和有效發(fā)現(xiàn)并控制風(fēng)險(xiǎn)，最終達(dá)到完善企業(yè)管理體系的核心目的，為企業(yè)實(shí)現(xiàn)目標(biāo)提供有力保證。最后，通過(guò)對(duì)該模型的運(yùn)用，結(jié)合了TA保險(xiǎn)河南分公司的實(shí)際情況，設(shè)計(jì)了具體的風(fēng)險(xiǎn)管理審計(jì)實(shí)施方案，其中明確了風(fēng)險(xiǎn)管理審計(jì)的內(nèi)容、程序和方法。該方案在本保險(xiǎn)公司內(nèi)部成功實(shí)施后起到了很好的效果，成為本公司內(nèi)部風(fēng)險(xiǎn)管理工作中非常重要的一環(huán)。 風(fēng)險(xiǎn)管理審計(jì)理論不同行業(yè)內(nèi)有效應(yīng)用是一個(gè)嶄新而復(fù)雜的問(wèn)題，本文僅就TA保險(xiǎn)河南分公司提出了思路和方案，希望能對(duì)保險(xiǎn)行業(yè)內(nèi)其他公司風(fēng)險(xiǎn)管理審計(jì)工作的開(kāi)展與研究有一定的借鑒意義。
[Abstract]:With the rapid and sustained economic growth of our country, the uncertainty and instability in the operation of insurance companies increase correspondingly, which increases the operating risk of insurance companies, especially after China's entry into WTO. The entry of a large number of foreign insurance companies leads to the increasingly fierce competition in the insurance market of our country. For insurance enterprises, risk control and management become the key to the success or failure of competition. How to control and prevent management risks has become the most important work and research focus of enterprises. This paper first adopts the method of combining qualitative and quantitative analysis, theoretical research and empirical research, starting with the relevant basic theory, on the basis of analyzing the present situation and existing problems of the internal audit work of TA insurance branch in Henan province. This paper discusses the urgency of introducing advanced risk management audit theory. Then, through the systematic analysis of the internal and external environmental risks faced by the company in the course of operation and the particularity of the insurance industry in risk control, Under the guidance of the modern enterprise risk management audit concept, a risk management audit system model for insurance enterprises is established. In this model, the risk management audit work is divided into a risk warning system and a risk monitoring system, and the risk management audit work is divided into a risk warning system and a risk monitoring system. Through the cooperation of the two systems, it realizes the comprehensive and continuous early warning and monitoring of the enterprise management risk, helps the enterprise to discover and control the risk in time and effectively, and finally achieves the core goal of perfecting the enterprise management system. Finally, through the application of the model, combined with the actual situation of TA Insurance Henan Branch, a specific implementation scheme of risk management audit is designed, in which the content of risk management audit is clear. Procedures and methods. The program has been successfully implemented within the insurance company and has become a very important part of the internal risk management of the company. The effective application of risk management audit theory in different industries is a new and complex problem. It is hoped that it can be used for reference in the development and research of risk management audit in other companies in insurance industry.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F842;F239.4;F224

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相關(guān)期刊論文 前10條

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本文編號(hào)：1612104