【摘要】：改革開放以來,我國的保險業(yè)得到了迅速發(fā)展。無論是市場規(guī)模還是參與競爭的市場主體,都迅速擴大和增加。雖然如此,我國的保險業(yè)仍處于發(fā)展的初級階段,從保險密度和保險深度這兩個指標來看,2012年我國保險密度和保險深度世界排名分別為第61位和第46位,低于一般發(fā)展中國家的平均水平。同時,我國的保險業(yè)還面臨著保險市場結(jié)構(gòu)失衡、保險基金運用方式限制、保險市場體系不完善等問題。加入WTO以后,外資保險公司進入我國保險市場,加劇了市場競爭強度,我國的保險業(yè)也因此面臨著更多新的機遇和挑戰(zhàn)。目前,我國保險業(yè)還沒有充分發(fā)揮出中長期資本的優(yōu)勢,未能充分參與到關(guān)系國計民生的重大基礎(chǔ)設(shè)施、城鎮(zhèn)化進程等方向。據(jù)統(tǒng)計,截至2014年7月末,保險資金運用余額8.52萬億中,絕大部分通過各種形式配置給銀行體系,長期資本的配置效率和與實體經(jīng)濟的對接仍不充分。由于保險市場是與資本市場和貨幣市場緊密聯(lián)系的,因此保險公司也面臨著越來越復(fù)雜的風(fēng)險,而且日益受到投資環(huán)境、貨幣政策等風(fēng)險因素的影響。在這種情況下,保險公司如何體現(xiàn)自身的優(yōu)勢,如何提高自身風(fēng)險防控的能力就顯得更為重要了。同時,上市保險公司面臨著更多的壓力。首先,上市保險公司面臨著保監(jiān)會和證監(jiān)會的雙重監(jiān)管,上市保險公司的行為和披露必須保證合規(guī)、合法。隨著外部監(jiān)管法規(guī)和審計的逐步完善和強化,客觀上要求上市保險公司必須提高內(nèi)部控制質(zhì)量和信息披露質(zhì)量。另一方面,隨著上市保險公司面臨的競爭壓力越來越大,企業(yè)必須加強內(nèi)部管理和風(fēng)險防控,以確保降低經(jīng)營風(fēng)險,提高總體利潤水平。因此,保險公司應(yīng)切實研究風(fēng)險防范的辦法和途徑,積極防范和化解內(nèi)部風(fēng)險和外部風(fēng)險。內(nèi)部控制是保險公司防范風(fēng)險的第一道防線,處于基礎(chǔ)性的地位。保險公司提高風(fēng)險控制能力的首要任務(wù)是完善內(nèi)部控制系統(tǒng)。本文從目前中國保險公司內(nèi)部控制的現(xiàn)狀著手,結(jié)合在保險公司各部門的從業(yè)經(jīng)歷與切身體會,通過對近年來中國保險監(jiān)督管理委員會行政處罰決定書中所涉及到的諸多保險公司內(nèi)部控制方面出現(xiàn)的違法違規(guī)操作的比較與歸納,總結(jié)出財務(wù)報告環(huán)節(jié)、理賠環(huán)節(jié)、資金運用環(huán)節(jié)、銷售環(huán)節(jié)、人力資源環(huán)節(jié)以及行政管理等其他環(huán)節(jié)共六大項保險公司內(nèi)部控制環(huán)節(jié)中出現(xiàn)的問題,對導(dǎo)致這些問題產(chǎn)生的根本原因做了較為詳細的解釋與切合實際的分析,同時也從自身實踐工作中總結(jié)出一些解決這些問題的辦法,希望能夠通過對中國保險公司內(nèi)部控制制度的探索與研究,總結(jié)出一些具備可操作性的、行之有效的建立健全保險企業(yè)內(nèi)部控制的路徑與辦法。
[Abstract]:Since the reform and opening up, China's insurance industry has been rapid development. Whether the market scale or participate in the competition of the main market, are rapidly expanding and increasing. Nevertheless, China's insurance industry is still in the initial stage of development. Judging from the two indicators of insurance density and depth, China ranked 61st and 46th respectively in the world of insurance density and depth in 2012. Below the average for developing countries. At the same time, the insurance industry of our country is faced with the imbalance of the insurance market structure, the restriction of the use of insurance funds and the imperfection of the insurance market system. After China's entry into the WTO, foreign insurance companies enter the insurance market of our country, which intensifies the market competition. Therefore, the insurance industry of our country is faced with more new opportunities and challenges. At present, China's insurance industry has not given full play to the advantages of medium- and long-term capital, has not fully participated in the major infrastructure related to the national economy and people's livelihood, urbanization and other directions. According to statistics, as of the end of July 2014, most of the 8.52 trillion balance of insurance funds are allocated to the banking system through various forms. The allocation efficiency of long-term capital and the connection with the real economy are still insufficient. Because the insurance market is closely related to the capital market and the money market, the insurance companies are also faced with more and more complex risks, and are increasingly affected by the investment environment, monetary policy and other risk factors. In this case, how to reflect their own advantages, how to improve their own ability of risk prevention and control becomes more important. At the same time, listed insurance companies are facing more pressure. First, the listed insurance companies face the double supervision of CIRC and CSRC, and the behavior and disclosure of listed insurance companies must ensure compliance and legality. With the gradual improvement and strengthening of the external supervision regulations and audit, the listed insurance companies must improve the quality of internal control and information disclosure objectively. On the other hand, with the increasing competitive pressure faced by listed insurance companies, enterprises must strengthen internal management and risk prevention and control to ensure the reduction of operating risks and improve the overall profit level. Therefore, insurance companies should study the methods and approaches of risk prevention, actively prevent and resolve internal and external risks. Internal control is the first line of defense for insurance companies to guard against risks and is in a basic position. The most important task for insurance companies to improve risk control ability is to perfect the internal control system. This paper begins with the current situation of internal control of Chinese insurance companies, combining with the experience and experience in various departments of insurance companies. By comparing and summarizing the illegal and illegal operations in the internal control of many insurance companies involved in the decision of administrative penalties of the China Insurance Regulatory Commission in recent years, the links of financial reporting and settlement of claims are summed up. Problems in the internal control links of six major insurance companies, such as the use of funds, sales, human resources and administration, etc. This paper makes a more detailed explanation and practical analysis of the root causes leading to these problems, and at the same time sums up some solutions to these problems from its own practical work. It is hoped that through the exploration and study of the internal control system of Chinese insurance companies, some feasible and effective ways and means of establishing and perfecting the internal control of insurance companies can be concluded.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F842.3;F840.4

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相關(guān)期刊論文 前1條

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本文編號：2224460