联系我们

论文查询结果	返回搜索

论文编号：	12523
作者编号：	2320180338
上传时间：	2021/6/15 10:55:09
中文题目：	H保险公司内部控制研究
英文题目：	Research on Internal Control of H Insurance Company
指导老师：	张耀伟
中文关键字：	H 保险公司；内部控制；COSO 五要素模型；风险评估
英文关键字：	H insurance company；Internal control；COSO five factor model；The risk assessment
中文摘要：	近年来，我国金融市场规模迅速扩大，保险行业经营态势较好，作为金融 体系的重要构成，保险企业的长久稳定经营还需依赖于内部控制。在实践中， 大多保险公司没有充分结合经营过程中的实际情况设立合理的内部控制评价指 标体系。而且即使建立了相应的指标体系，大多数并未对企业内部控制有效性 作出真正有实际意义的贡献，通常只是流于表面形式。急需建立一套完善的内 部控制体系，提高内部控制制度的科学性，从而更加高效地实现企业制定的特 定组织目标，保障企业长久稳定发展。 H 保险公司成立时间较短，近年来利润收益急转而下，经营状况不容乐观， 虽保险业务持续推进，但投资业务拖累严重，股权质押隐患凸显，妥善处理好 H 保险公司的股权事宜，强化内部控制实效性，是未来发展的关键。基于此， 本文以 H 保险公司为主要对象，结合 COSO 五要素模型，对该公司基本情况、 组织架构、经营态势进行分析，结合实际的数据和管理制度，探究其在控制环 境、风险评估、控制活动、信息与沟通、监督五个方面的实际情况，分别对控 制环境中存在的人员内部控制意识薄弱、企业文化不足问题；风险评估中存在 的未能识别关联交易风险、违规行为频发问题；控制活动中存在的各资产投资 权重不合理、流程架构单一问题；信息与沟通中存在的内外部门沟通存在缺陷、 交流深度不足问题；监督中存在的内审监控体系有待健全、持续监控困难问题， 进行针对性分析，并举出相关案例。为了优化 H 保险公司内部控制体系，从战 略规划、具体实施、保障措施三个层面完善内控体系，帮助 H 保险公司明确构 建目标和原则，基于保险业务内部控制框架调整，加强内部控制方案设计；在 控制环境方面应建设绩效考核团队，加强文化建设；在风险评估方面应加强资 金运用控制，防范操作风险；在控制活动方面应优化业务控制流程，防范虚假 理赔；在信息沟通方面应加强信息系统建设，注重信息安全；在监督方面：加 强内控监督管理，完善惩罚制度；并加强信息公开披露，注重企业形象宣传， 持续优化内控体系。为 H 保险公司有效防范内部控制风险，加快公司转型发展， 扭转经营局面提供建议。
英文摘要：	In recent years, the scale of China's financial market has expanded rapidly, and the insurance industry has a good business situation. As an important part of the financial system, the long-term and stable operation of insurance enterprises still depends on internal control.However, in practice, most insurance companies have not fully combined with the actual situation in the business process to establish a reasonable internal control evaluation index system. And even if the corresponding index system has been established, most of them have not made a real and practical contribution to the effectiveness of the enterprise internal control, and are usually just a superficial form. Companies urgently need to establish a set of perfect internal control system, which can improve the scientific nature of internal control system, so as to more efficiently achieve the specific organizational goals formulated by the enterprise, and to ensure the long-term and stable development of the enterprise. H Insurance Company has been established for a short time. In recent years, its profit and income have sharply declined, and its operating situation is not optimistic. Although the company's insurance business continues to advance, the investment business has been seriously weighed down, and the potential risks of equity pledge have become prominent. The keys to its future development is to properly handle the equity issues of H Insurance Company and strengthen the effectiveness of internal control. Based on this, this article takes H insurance company as the main object, combined with the five elements of COSO model to analyze the company's basic situation, organization structure and management situation, and combined with the actual data and management system to explore its actual situation in control environment, risk assessment, control activities, information and communication, and supervision respectively. This paper makes a targeted analysis, and gives relevant cases to discuss the problems of weak internal control awareness and insufficient corporate culture in the control environment, failure to identify the risks of related party transactions and frequent violations in risk assessment, unreasonable asset investment weight and single process structure in the control activities, defectsin communication between internal and external departments and insufficient depth of communication in information and communication, and the internal audit monitoring system in the supervision needs to be improved, and the difficulties of continuous monitoring. In order to optimize the internal control system of H insurance company, we should improve the internal control system from three aspects of strategic planning, specific implementation and safeguard measures to help H insurance company to clarify the objectives and principles of construction, adjust the internal control framework of insurance business and strengthen the design of internal control scheme. In the aspect of environment control, performance assessment team should be built and cultural construction should be strengthened. In the aspect of risk assessment, we should strengthen the control of the use of funds to prevent operational risks. In terms of control activities, business control process should be optimized to prevent false claim settlement; in the aspect of information communication, we should strengthen the construction of information system and pay attention to information security. In terms of supervision: strengthen internal control supervision and management, improve the punishment system; and strengthen the public disclosure of information, pay attention to corporate image publicity, continue to optimize the internal control system. This paper will provide suggestions for H Insurance Company to effectively prevent internal control risks, accelerate the company's transformation and development, and reverse the operating situation.
查看全文：	预览  下载(下载需要进行登录)