本文選題：上市保險公司 + 內(nèi)部控制評價　； 參考：《河南大學(xué)》2014年碩士論文

【摘要】：內(nèi)部控制是對企業(yè)經(jīng)營與管理的監(jiān)控，高效的內(nèi)部控制可以控制和預(yù)防企業(yè)經(jīng)營和管理中的風(fēng)險，增強會計信息質(zhì)量，減少財務(wù)舞弊的發(fā)生。保險公司是資本市場的重要參與者，維系著經(jīng)濟發(fā)展的命脈，對風(fēng)險管理的要求較其他行業(yè)會更高，面對競爭日益激烈的保險市場，健全內(nèi)部控制制度成為必要。同時為了避免保險公司的內(nèi)部控制制度流于形式，還需加強對內(nèi)部控制的執(zhí)行力和效果的評價。 當(dāng)前，我國保險公司對內(nèi)部控制的評價，主要是依據(jù)《壽險公司內(nèi)部控制評價辦法(試行)》及《企業(yè)內(nèi)部控制評價指引》進行的。本文在《企業(yè)內(nèi)部控制評價指引》的基礎(chǔ)上，以我國A股上市的4家保險公司為研究對象，，分析了4家上市保險公司內(nèi)部控制評價的現(xiàn)狀及存在的問題，然后運用層次分析法構(gòu)造了保險公司內(nèi)部控制的評價指標(biāo)體系，模糊評價了4家保險公司的內(nèi)部控制效果，為有效評價保險行業(yè)的內(nèi)部控制提出了一些針對性的建議。 論文共分五個部分： 第一部分介紹了本文的研究背景和意義，分別從內(nèi)部控制評價、內(nèi)部控制評價方法、保險內(nèi)部控制評價等方面梳理國內(nèi)外的研究現(xiàn)狀并指出了本文的創(chuàng)新點。 第二部分簡明扼要地闡述了內(nèi)部控制及內(nèi)部控制評價的概念，對內(nèi)部控制評價的理論基礎(chǔ)進行了簡單的回顧和論述。 第三部分通過圖書和網(wǎng)絡(luò)收集四家保險公司2012年的年報、自我評價報告、社會責(zé)任等公開資料，比較分析我國四家保險公司內(nèi)部控制評價的現(xiàn)狀，剖析我國保險行業(yè)內(nèi)部控制評價目標(biāo)、評價依據(jù)不一，重要事項披露不詳細，缺乏量化的評價方法等問題。 第四部分是本文的核心的內(nèi)容，簡單介紹了層次分析法的基本原理，運用層次分析法在咨詢相關(guān)專家，解讀保險公司的內(nèi)部控制報告的基礎(chǔ)上設(shè)計包含目標(biāo)層、5個一級指標(biāo)和25個二級指標(biāo)的評價指標(biāo)體系。一級指標(biāo)是《企業(yè)內(nèi)部控制基本規(guī)范》的內(nèi)部環(huán)境、風(fēng)險評估、控制活動、信息與溝通和內(nèi)部監(jiān)督五要素，25個二級指標(biāo)是由一級指標(biāo)的分別細化而確定的。對構(gòu)建的指標(biāo)體系逐個確定保險行業(yè)各層級指標(biāo)的權(quán)重，并確保通過了一致性檢驗。然后根據(jù)各指標(biāo)的權(quán)重，結(jié)合評價集和分?jǐn)?shù)集統(tǒng)計形成的隸屬度矩陣，通過模糊評價計算出4家保險公司各自內(nèi)部環(huán)境、風(fēng)險評估、控制活動、信息與溝通及內(nèi)部監(jiān)督的分值，根據(jù)一級指標(biāo)的權(quán)重最終算出4家保險公司內(nèi)部控制評價得分結(jié)果，排名依次是中國人壽、中國平安、新華保險、中國太保。 第五部分簡潔分析了排名結(jié)果。并從統(tǒng)一保險公司內(nèi)部控制缺陷標(biāo)準(zhǔn)及披露、加強保險行業(yè)內(nèi)部控制的內(nèi)外部監(jiān)管等方面提出了完善保險公司內(nèi)部控制評價的幾點建議。
[Abstract]:Internal control is the monitoring of enterprise management and management. Efficient internal control can control and prevent the risks in business and management, enhance the quality of accounting information, and reduce the occurrence of financial fraud. Insurance companies are important participants in the capital market, maintain the lifeblood of economic development, the requirements of risk management will be higher than other industries, in the face of increasingly fierce competition in the insurance market, it is necessary to improve the internal control system. At the same time, in order to avoid the internal control system of insurance companies become a mere formality, it is necessary to strengthen the evaluation of the executive power and effect of the internal control. At present, the evaluation of internal control of insurance companies in our country is mainly carried out according to the Evaluation method of Internal Control of Life Insurance Company (try out) and the guideline of Evaluation of Internal Control of Enterprises. On the basis of the guidelines for the Evaluation of Enterprise Internal Control, this paper analyzes the present situation and existing problems of the internal control evaluation of the four listed insurance companies, taking the four A-share listed insurance companies in China as the research object. Then, the evaluation index system of internal control of insurance company is constructed by using AHP, and the effect of internal control of four insurance companies is fuzzy evaluated, and some pertinent suggestions are put forward for evaluating the internal control of insurance industry effectively. The thesis is divided into five parts: The first part introduces the research background and significance of this paper, respectively from the internal control evaluation, internal control evaluation methods, insurance internal control evaluation and other aspects of domestic and foreign research status and points out the innovation of this paper. In the second part, the concept of internal control and internal control evaluation is briefly expounded, and the theoretical basis of internal control evaluation is briefly reviewed and discussed. The third part collects the annual report of four insurance companies in 2012, self-evaluation report, social responsibility and other public information through books and network, and compares and analyzes the current situation of internal control evaluation of four insurance companies in China. The evaluation target of internal control in insurance industry in China is analyzed. The evaluation bases are different, the important items are not disclosed in detail, and there is no quantitative evaluation method. The fourth part is the core of this paper, briefly introduces the basic principles of AHP, using AHP to consult relevant experts, On the basis of analyzing the internal control report of insurance company, the evaluation index system including target layer, 5 first-grade indexes and 25 second-class indexes is designed. The first level index is the internal environment, risk assessment, control activity, information and communication and internal supervision of the basic norms of enterprise internal control. The 25 second level indicators are determined by the refinement of the first class index. The weight of each level index of insurance industry is determined one by one, and the consistency test is ensured. Then according to the weight of each index and the membership matrix formed by statistics of evaluation set and fractional set, the internal environment, risk assessment, control activity, information and communication and internal supervision of four insurance companies are calculated by fuzzy evaluation. According to the weight of the first class index, the internal control evaluation scores of four insurance companies were calculated, ranking in turn China Life Insurance, China Ping an, Xinhua Insurance, and China Taibao. The fifth part analyzes the rank result succinctly. Some suggestions on how to perfect the evaluation of internal control of insurance companies are put forward from the aspects of unifying the internal control standards and disclosure of insurance companies and strengthening the internal and external supervision of the internal controls in the insurance industry.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F842.3;F840.4

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