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论文编号：	14148
作者编号：	2320213912
上传时间：	2023/12/6 16:52:16
中文题目：	Y 相互保险公司农险业务内部控制优化研究
英文题目：	Research on Internal Control of Agricultural Insurance of Y Mutual Insurance Company
指导老师：	郝臣
中文关键字：	相互保险公司；农险业务；内部控制
英文关键字：	Mutual Insurance Company；Agricultural Insurance；Internal Control
中文摘要：	摘要 随着时代的进步以及近年来大环境带来的各种风险冲击，保险行业迅速发展，成为极具潜力的朝阳行业，作为农业大国的我国，农业保险也在国家的支持下取得长足发展。然而，快速发展也使得行业竞争加剧，风险问题频发，不断触及监管红线。在这种情况下，内部控制对保险公司的生存与发展变得尤为重要，提升内部控制水平，对于保险公司防范风险，取得竞争优势，持续合规稳健经营具有重要意义。 Y相互保险公司是国内唯一一家相互制保险公司，主营农险业务。本文以农险业务内部控制为研究对象，首先收集汇总了内部控制、农业保险以及相互保险相关理论，简要介绍了Y公司农险业务情况，同时基于COSO内部控制框架从控制环境、农险业务的风险评估、农险业务的控制活动、农险业务的信息与沟通及对农险业务相关控制的监督五个方面分析了Y公司农险业务内部控制的现状，而后指出其存在的问题，主要包括农险业务的控制活动设计不合理、风险评估机制不健全、对农险业务相关控制的监督不足和Y公司内控意识不足四个方面问题，同时分析了这些问题的成因。最后，本文结合COSO内部控制框架理论，以及Y公司农险业务的实际情况，从优化农险业务相关控制活动、健全农险业务风险评估机制、加强对农险业务相关控制的监督及加强对内控有效性的绩效考核四个方面提出了改进建议。 通过本文研究，以期优化Y相互保险公司农险业务的内部控制，提升Y公司对其农险业务的整体管理水平与风险应对能力，进而推动Y公司整体内部控制水平的提高，并稳步提升Y公司在复杂市场环境下的整体竞争力。同时，希望本文研究，能够为同业公司对农险业务内部控制的优化提供一定参考。 关键词：相互保险公司；农险业务；内部控制
英文摘要：	Abstract With the progress of the times and the impact of various risks brought about by the general environment in recent years, the insurance industry has developed rapidly and become a promising sunrise industry, and as a large agricultural country in China, agricultural insurance has also made great progress under the support of the state. However, the rapid development has also led to the intensification of competition in the industry, frequent occurrence of risk problems, and constantly touching the regulatory red line. Under such circumstances, internal control has become particularly important to the survival and development of insurance companies, and it is of great significance to improve the level of internal control for insurance companies to prevent risks, gain competitive advantages, and continue to operate in a compliant and steady manner. Y Mutual Insurance Company is the only mutual insurance company in China, mainly engaged in agricultural insurance business. This paper takes the internal control of agricultural insurance business as the research object, firstly, it collects and summarizes the theories related to internal control, agricultural insurance and mutual insurance, and briefly introduces the situation of agricultural insurance business of Company Y. At the same time, based on the COSO internal control framework, it analyses the current situation of internal control of Company Y's agricultural insurance business from the five aspects of the control environment, the risk assessment of the business, the control activities of the business, the information and communication of the business, and the supervision of the control related to agricultural insurance business. The current situation of internal control in the agricultural insurance business of Company Y is analysed from five aspects: control environment, risk assessment, information and communication, and supervision of agricultural insurance-related controls, and the current status of internal control in the agricultural insurance business of Company Y. The problems of internal control in the agricultural insurance business of Company Y are then pointed out and the causes of these problems are also analysed. Finally, this paper combines the theory of COSO internal control framework and the actual situation of Y Company's agricultural insurance business, and puts forward suggestions for improvement in four aspects, namely, optimising the control activities related to the agricultural insurance business, sounding the risk assessment mechanism of the agricultural insurance business, strengthening the supervision of the controls related to the agricultural insurance business, and strengthening the performance appraisal of the effectiveness of internal control. Through this paper, we hope to optimise the internal control of Y Mutual Insurance Company's agricultural insurance business, improve the overall management level and risk response ability of Y Company's agricultural insurance business, and then promote the improvement of Y Company's overall level of internal control, and steadily enhance the overall competitiveness of Y Company in the complex market environment. At the same time, it is hoped that the research in this paper can provide a certain reference for the optimisation of the internal control of the agricultural insurance business of the same company. Key Words: Mutual Insurance Company；Agricultural Insurance；Internal Control
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