我国财产保险行业内控现状分析(可编辑).docVIP

摘 要 近些年来，国际金融保险业相继发生了一系列财务丑闻和重大风险事件，如：美国安然事件， 美国国际集团（AIG）曾面临破产危机等，不仅给企业本身带来重创，也对整个金融市场带来了不良影响。为些，国际各金融保险企业纷纷加强内部控制建设，控制经营风险。我国保险行业也加快了内部控制建设进程。在借鉴美国反对虚假财务报告委员会1992年的内控五要素和2004年风险管理框架的基础上，我国于2008年制定了《企业内部控制基本规范》；2010年，保监会发布了《保险公司内部控制基本准则》，以提高保险公司的风险防范水平和经营水平。各大保险公司纷纷建立和完善内部控制体系，取得了重大成果，但也仍存在一些问题。 本文解释了“内部控制”的相关概念，阐述了相关理论在国外的发展演进，并回顾了我国学者对此的文献研究。以我国险公司为研究对象，分析了其面临的主要风险，指出了其内控建设存在的共性问题及原因；归纳了人保财险、平安财险和太平洋财险三大财险巨头的内控模式；借鉴了国外先进经验，并提出了建设性的意见。 关键词：财产保险公司；内部控制；共性问题；完善建议 Abstract In recent years, a series of financial scandals and major risk events took place in the international financial and insurance market such as the Enron Scandal and American international group (AIG) facing bankruptcy. Not only did they influence the enterprise itself, but also they had bad effect on the whole financial market. For some, the international and financial insurance companies strengthen the construction of internal control and control business risk one after another. So do our insurance enterprise. Learning from COSO, in 2008, our country issued “Basic Standards for Enterprise Internal Control. In 2010, we put forward Basic Standards for Insurance Company Internal Control” to improve the level of risk prevention and management of insurance company. Insurance companies build and perfect their internal control one after another. They made great progress, however, there still exist problems. This paper explains the definition of “internal control”, describes the development of related theory and reviews our scholar’s research. Taking property insurance companies into study, this essay analyzes their facing risks and point out their common problems. Furthermore, we introduce the way that the PICC, China Peace, China Pacific adopt and the foreign advances experience and put forward positive advice. Key words: Property insurance company; internal control; common problems; suggestions 一、内部控制概述 （一）选题背景 近些年来，国内外企业相继发生了一系列重大风险事件，如巴林银行倒闭、美国安然、世通等国际大公司财务丑闻，中国银行哈尔滨河松街支行巨款被划，中航油石油期货亏损等。这些事件不仅给企业本身造成了