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论文编号：	3905
作者编号：	2120092661
上传时间：	2011/12/5 14:26:50
中文题目：	中国财险公司资金管理审计研究
英文题目：	The research of China property insurance company capital management auditing
指导老师：	张继勋
中文关键字：	财险公司 资金管理 审计
英文关键字：	property insurance corporation fund management audit
中文摘要：	中国财险市场经历了2006年交强险上线，2007年见费出单等重大变革，经营环境仍在不断的变化之中，而将风险作为商品的财险企业也面临更多元化的风险，降低经营风险确保经营安全是企业管理的第一要务。而资金作为财险企业的血液，在各个业务层面都发挥着至关重要的作用，确保资金的使用及管理安全，则成为财险企业经营管理的重中之重。财险企业由于自上世纪90年代分业经营后，缺乏管理经验，对资金管理以及运用的管控方面还有很多不足之处，加之保险市场日趋激烈，外部监管更加严格已经成为财险行业发展的大趋势，国内财险公司为了站稳脚跟在业务发展层面投入了相当多的精力，而忽视了经营风险的控制和管理，从某种程度上成为了制约财险行业快速、健康发展的隐忧。本文从财险公司资金管理角度入手，在介绍委托代理理论、绩效审计以及内部审计等理论的基础之上，提炼出财险公司资金管理审计的涵义、特征以及框架，分析了资金管理审计与内部审计、绩效审计之间的关系，为财险公司开展资金管理审计工作寻求理论支持。在此基础上，详细阐述了国内财险公司的经营特点，结合经营实际分析当前市场环境下财险企业的资金管理审计工作开展的现状以及不足，进而探究资金管理审计未能在企业经营管理中发挥作用的原因，主要体现在企业经营信息失真导致决策失误，财险企业审计工作缺乏有效监督、资金管控效率低下三个方面。随后本文以某财险公司的应收保费清理审计工作为实例，详细叙述了资金管理审计在财险公司实际业务中的开展方法，体现了资金管理审计时效性强，易操作性及与财险公司业务紧密贴合的特点。最后，对财险企业资金管理审计的改进策略提出建议：一是加强内审监督促进资金管理审计发展，内容包括：建立规范化内部审计制度、从内部控制角度着手改进公司管理方式、同时应强化审计意识三个方面，目的旨在于以加强审计工作的在行政中的权威性，促进审计方法及审计观念的转化，提高资金管理审计工作效率；二是建立完备的审计人员培训体系，为提升企业资金管理审计效率提供足够的人力支持以及技术支持，提升资金管理审计工作的软硬件实力。
英文摘要：	Recent years have witnessed several milestones of China’s property insurance market, such as the implementation of Traffic Compulsory Insurance in 2006 and the reform of Issuing Bill Upon Receiving Payment. As the business environment is still unstable, many property insurance companies, which take risks as commodities, are facing diversified challenges. Thus, the first priority of enterprise management in these companies is switching to lowering business risks to ensure the company’s safety. Among all risks of the property insurance companies, capital risk is the utmost one in business administration as capital is their blood and plays a critical role in all layers of business. Since 1990s, property insurance companies earn their independence in separated business operation. However, they are lack in management experience, especially in capital management and monitoring. Nowadays, with severe competition of the insurance market, intensified external supervision will become the overall trend of the industry. Despite of great efforts devoted in business, domestic companies are still beset by potential dangers of decreased development speed and unhealthy development due to the ignorance of the control of business risks and their management. From the perspective of capital management of property insurance companies, this paper gave a general overview of theories of agency, performance auditing, internal audit and etc., proposed the definition, characteristics and framework of capital management and auditing in the companies, and analyzed relations among capital management auditing， internal auditing and performance auditing, aiming to find theoretical support for the implementation of capital management auditing. With a detailed elaboration of business characteristics of domestic companies, it carried out analyses on current status of capital management auditing under the context of the present market environment and on the basis of practical businesses, pointed out the deficiencies and then tried to explore the reasons why the auditing cannot perform its functions in business administration, which include wrong decision making resulted by imprecise business information, insufficiency of effective surveillance of the auditing and low efficiency of capital control. The paper, then took an example of the auditing of a company’s receivable insurance premium， introduced detailed procedures of capital management auditing in property companies, with the characteristics of time-sensitiveness , easy operation and business bounding. In the end, the author put forward some suggestions for improvement of the auditing. First， strengthen the monitoring of internal auditing, including establish a standardized internal audit system, make better the company management mode by way of internal control and intensify the awareness of auditing, with an aim to promote its authoritativeness in business administration, facilitate the change of auditing methods and ideas and raise the efficiency; second, set up a comprehensive auditors’ training system to provide enough personnel and technical support for the implementation of company’s capital management auditing and elevate the comprehensive auditing power.
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