本文選題：內(nèi)部審計(jì) + 商業(yè)保險(xiǎn)公司　； 參考：《湖南大學(xué)》2008年碩士論文

【摘要】： 近年來,特別是十六大以來,我國(guó)財(cái)產(chǎn)保險(xiǎn)市場(chǎng)得到了較快較好的發(fā)展,但也存在著一些不規(guī)范的經(jīng)營(yíng)行為,給公司增加一定的經(jīng)營(yíng)風(fēng)險(xiǎn),保險(xiǎn)市場(chǎng)的一些問題很大程度上與保險(xiǎn)公司內(nèi)控不嚴(yán)、內(nèi)部審計(jì)體制不健全直接相關(guān)。各保險(xiǎn)公司如建立起有效的內(nèi)部審計(jì)體系,保險(xiǎn)市場(chǎng)的違規(guī)行為將大大減少。PICC貴州省分公司作為貴州省財(cái)產(chǎn)保險(xiǎn)行業(yè)的排頭兵,應(yīng)在發(fā)展過程中做好自身規(guī)范行為,發(fā)揮內(nèi)部審計(jì)作用,有效地防范經(jīng)營(yíng)風(fēng)險(xiǎn),增加公司價(jià)值,促進(jìn)公司穩(wěn)健經(jīng)營(yíng)和健康發(fā)展。 本文首先對(duì)商業(yè)保險(xiǎn)公司內(nèi)部審計(jì)制度存在的問題進(jìn)行了評(píng)析,接著對(duì)PICC貴州省分公司內(nèi)部審計(jì)制度進(jìn)行了研究,研究發(fā)現(xiàn),PICC貴州省分公司內(nèi)部審計(jì)在內(nèi)部審計(jì)模式和機(jī)制上存在問題,最后,本文對(duì)已有研究成果進(jìn)行分析,在突出內(nèi)部審計(jì)監(jiān)督職能的基礎(chǔ)上,兼顧其評(píng)價(jià)與控制職能,在研究PICC貴州省分公司內(nèi)部審計(jì)的問題及對(duì)策時(shí),著重闡述加強(qiáng)其獨(dú)立性的改進(jìn)方法,以及轉(zhuǎn)換機(jī)制應(yīng)采取的措施,特別是參與保險(xiǎn)風(fēng)險(xiǎn)管理的措施,探索內(nèi)部審計(jì)評(píng)價(jià)的職能、原則、標(biāo)準(zhǔn)及技術(shù)方法,以構(gòu)建PICC貴州省分公司內(nèi)部審計(jì)評(píng)價(jià)理論與技術(shù)的框架體系。在些基礎(chǔ)上,提出PICC貴州省分公司內(nèi)部審計(jì)改進(jìn)的建議:建立一套符合工作需要的內(nèi)部審計(jì)制度;解決審計(jì)部門的定位問題;建立監(jiān)督、評(píng)價(jià)和建議一體化審計(jì)職能體系;建立一套完整的內(nèi)部控制評(píng)價(jià)體系;搭建一個(gè)實(shí)用高效的審計(jì)信息平臺(tái);更新審計(jì)技術(shù)和方法;建設(shè)一支高素質(zhì)的內(nèi)部審計(jì)隊(duì)伍。
[Abstract]:In recent years, especially since the 16th National Congress of the CPC, the property insurance market of our country has been developed quickly and well, but there are also some non-standard business behaviors, which increase certain operating risks to the companies. Some problems in the insurance market are directly related to the lack of strict internal control and imperfect internal audit system of insurance companies. If the insurance companies establish an effective internal audit system, the illegal behavior in the insurance market will be greatly reduced. PICC Guizhou Branch as the vanguard of the property insurance industry in Guizhou Province, should do its own normative behavior in the process of development. Play the role of internal audit, effectively guard against operating risks, increase the value of the company, and promote the sound management and healthy development of the company. This paper first analyzes the problems existing in the internal audit system of commercial insurance companies, and then studies the internal audit system of PICC Guizhou Branch. It is found that there are some problems in the internal audit mode and mechanism of PICC Guizhou Branch. Finally, this paper analyzes the existing research results and gives consideration to its evaluation and control functions on the basis of highlighting the function of internal audit supervision. When studying the problems and countermeasures of the internal audit of PICC Guizhou Branch, the paper emphatically expounds the improvement methods of strengthening its independence, and the measures to be taken by the conversion mechanism, especially the measures to participate in the insurance risk management. This paper explores the functions, principles, standards and technical methods of internal audit evaluation in order to construct the framework system of internal audit evaluation theory and technology of PICC Guizhou Branch. On the basis of these, the paper puts forward some suggestions for improving the internal audit of PICC Guizhou Branch: to establish a set of internal audit system that meets the needs of the work, to solve the problem of the orientation of the audit department, to establish an integrated audit function system of supervision, evaluation and recommendation; Set up a set of complete internal control evaluation system, build a practical and efficient audit information platform, update the audit technology and methods, and build a high-quality internal audit team.
【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】：2008
【分類號(hào)】：F239.45

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