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论文编号：	4884
作者编号：	2120092521
上传时间：	2012/12/14 22:49:59
中文题目：	中国人民财产保险公司基层机构内部控制研究
英文题目：	Research on internal control of branches of PICC Property & Casualty insurance Co.Ltd.
指导老师：	刘志远
中文关键字：	保险公司、基层机构、内部控制、风险评估
英文关键字：	insurance companies, grassroots institution, internal control, risk assessment
中文摘要：	基层保险机构的内部控制管理是保险行业风险管理的微观基础。近些年来，我国保险公司基层机构内部控制体系建设普遍落后于行业整体发展的现象日渐突显，其内部存在着一系列突出的矛盾和问题。保险公司基层机构是代表保险公司直接参与保险市场竞争的前锋力量，其内部控制管理是否完善、健全与否，将直接影响着保险公司经营行为是否合法合规、经营业绩的好坏、保险公司的品牌形象等重大事项。随着我国保险监管力度日益加强，无论是从保险公司经营要符合监管要求角度，还是从努力壮大和发展基层机构而促进整体发展的角度来讲，都应该审时度势健全和完善基层机构的内部控制体系，规范经营行为，夯实公司合规管理的基础。因此，许多保险企业已经开始将内控建设的重点向基层机构转移，特别是基层机构自身也逐渐意识到主动完善适合自身的内部控制体系的必要性。 本文将以笔者所在的中国人民财产保险公司G支公司为案例。通过对内部控制理论和国内及保险行业内部控制相关文献的回顾和研究，结合保险行业特征和基层保险机构的特点，分析G支公司内部控制管理的现状，找出存在的问题。依照发现问题、提出问题、解决问题的思路，提出完善的思路和具体措施，对G支公司的内部控制建设进行完善，目的是改善公司内部控制管理不良的状况，最后对完善措施在实际中的应用进行了评价。
英文摘要：	Insurance grassroots institution's internal control management is a micro-foundation of risk management of the insurance industry. In recent years, the construction of the internal control system of grassroots institutions of China's insurance companies generally lag behind with increasingly highlight the development of industry as a whole, it exist a series of prominent contradictions and problems inside. Insurance companies grassroots institution is the Precursors which representing insurance company directly involved in the competition in the insurance market, Having perfect and sound internal control system will directly affect the significant matters of insurance company, such like, whether operation behavior meet the legal regulations, good or bad of business performance and insurance company’s brand image. Meanwhile, as regulation of insurance reinforcing, we should size up the situation of internal control, perfect grassroots units to regularize operation behaviors and to strengthen companies' compliance management basic in order to accord with regulatory requirements and promote integral development through perfect grassroots bodies. Therefore, many insurance companies have begun to focus of the construction of the internal control transferred to the grassroots organization; especially grassroots institution itself gradually became aware of the important of perfect for its own internal control system. This article will base on a case study in G sub-branch of PICC P&C insurance company where the author belongs, the author perfect the internal control construction of G sub-branch company through a research and review some relative literature on internal control theory and combine with the characteristics of the insurance industry and primary insurance company, analyze the current situation of internal control management and find out the existing problem within G sub-branch company. According to following ideas, identify the problem, ask question, and problem-solving, the author propose ideas and methods to improve the internal control construction of G sub-branch company, the aim is to improve the condition of poor internal control management, and finally evaluate the ideas in practice.
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