联系我们

论文查询结果	返回搜索

论文编号：	1098
作者编号：	2220070590
上传时间：	2009/6/8 16:32:57
中文题目：	中国保险企业内部审计研究
英文题目：	China''s insurance industry st
指导老师：	程新生
中文关键字：	保险企业 内部审计 现状 发展建<
英文关键字：	Insurance enterprise Internal
中文摘要：	中国保险业所处的环境发生了巨大的变化，而环境的变化使保险企业面临越来越大的风险，保险企业作为经营和管理风险的行业，防范化解风险是永恒的主题。而内部审计作为保险企业防范风险的第三道防线，是防范企业经营管理风险最为行之有效的一种手段。 建立科学、系统、规范的保险企业内部审计运行机制，一方面有利于防范和化解金融风险，另一方面也有利于深化保险体制改革，促进中国保险企业经营观念和经营机制的转变，进一步规范保险市场的经营运作，提高中国保险业的整体经营管理和服务水平。如何加速保险企业内部审计建设的进程是当前保险行业的当务之急。 首先，本文阐述了内部审计等相关理论为基础，并对国内、外内部审计发展状况和趋势进行了介绍；由此引出保险企业内部审计的定义和内部审计在企业管理中的作用，提出保险企业内部审计的意义。在此基础上，阐述了不同保险企业的内部审计状况，结合保险企业的经营特点及对内部审计的影响，回顾了中国保险企业的发展过程，同时，还介绍了影响保险企业内部审计作用发挥的公司治理、风险管理、内部控制三个方面。就此提出，目前中国保险企业内部审计存在的问题，主要体现在：监管效果不明显；内部审计建设的意愿不强；内部审计独立性较差；内部审计模式不适应现代化企业制度的要求；审计人员素质参次不齐。而中国保险企业保险监管体系不完备；企业治理机构不完善；对内部审计认识不足，审计观念落后是造成内部审计薄弱的原因。 其次，针对存在的上述问题及产生的原因，在借鉴发达国家内部审计和国内先进企业内部审计管理的先进经验和应用理论上，提出适合中国保险企业内部审计的发展对策为：一是通过转变监管思路、加强法规建设和重视监管指导来加强内部审计监管；二是，通过积极推进产权制度改革和建立独立的内部审计组织来完善保险企业现代治理结构，以此解决内部审计动力和独立性问题；三是，通过转变审计工作理念和审计内容，赋予内部审计新内涵，提高审计价值；四是，建立与现代化制度相适应的内部审计模式。包括：加强内部审计基础建设、拓展审计领域、促进技术创新、建立完善质量体系。五是，发挥内部审计在公司治理、风险管理、内部控制中相互影响和促进的作用。 另外，保险企业内部审计在整个公司治理、风险管理、内部控制中均占有非常重要的角色，公司治理、风险管理、内部控制又分别影响着内部审计作用的发挥。本文试图从内部审计的角度来研究公司治理、风险管理、内部控制间的相互作用，相互影响，进而形成严密的内部管理控制体系，不断完善风险防范体系。
英文摘要：	China insurance enterprise environment has been recently changed with the fast pace, and the fast pace of change is likely to intensify more risks faced by insurance enterprise，Insurance enterprises being involved the industry of operating and managing risks, the risks of minimizing and mitigate will thus be a immutable topic. Internal audit is the third line of defence for protecting risks and also the most effective and efficient measure. Building scientific, systemic, and standardized internal audit system. On the one hand, this will be beneficial to prevent financial risks. On the other hand, it will strengthen reform of insurance system, which will also facilitate the upgraded understanding of China insurance institution and further regulate operation of insurance market as a result of improving China insurance for both levels of management and service.How accelerates to insure the enterprise internal audit construction the advancement is the current insurance profession urgent matter. First, this article elaborated the internal audit and so on correlation theories is a foundation, and to domestic, outside the internal audit development condition and the tendency has carried on the introduction; From this draws ,out the insurance enterprise internal audit the definition and the interna audit in the business management function, proposes the insurance enterprise management audit significance. Based on this, Then, the article also states the different status of internal audit in different insurance enterprises. Meanwhile, it introduces the major components to affect internal audit such as, corporate governance, risk management and internal control. Based on precedent justification, the article points out the problems of internal audit such as not well effect of regulation, weak engine of development, less independent and authoritative, non-building mode of modern enterprise system, and differential level of personals. According to those problems, the article deeply analyzes the reason of weak regulation, uncompleted corporate governance, short sight, and limited audit resource. Next, the reason which and produces in view of existence above question, is profiting from the developed country internal audit and the domestic Advanced enterprise internal audit management advanced experience and the application theoretically, proposed that suits the Chinese Insurance Enterprise internal audit the development countermeasure is: First, through the transformation supervision mentality, strengthens the laws and regulations to construct and takes seriously to supervise the instruction to strengthen the internal audit supervision; Second, through advances the equity system reform and the establishment independent management audit organization positively consummates the insurance enterprise modern management structure, by this solution internal audit power and independent question; Third, through the transformation audit work idea and the audit content, entrusts with the internal audit new connotation, enhances the audit value; Fourth, the establishment and the modernized system adapt management audit pattern. Including: Strengthens the internal audit infrastructure, the development audit domain, the promotion technological innovation, the establishment perfect quality system.Fifth, displays the internal audit fully, in the corporate governs ,in the risk management, the internal control the mutual influence and promotes mutually. In addition, insurance enterprise throughout the internal audit of corporate governance, risk management and internal control in both the possession of a very important role,the corporate governance, the risk management,the internal control, respectively, also affect the role of internal audit. This article attempts to internal audit from the point of view to study the corporate governance, the risk management,the internal control interaction,the mutual influence, then forms the strict internal management control system, consummates the risk guard system unceasingly。
查看全文：	预览  下载(下载需要进行登录)