我国保险公司内部稽核相关问题研究

【作者】 余忠萍；

【导师】 韦生琼； 彭韶兵；

【作者基本信息】 西南财经大学 ， 金融学， 2004， 硕士

【摘要】 履行入世承诺，我国保险市场逐步开放。我国保险市场堪称世界上最大、最年轻、最具发展潜力的市场，吸引着众多的外国保险公司不远万里来到中国“抢滩设点”，因此，我国保险公司面临着更加激烈的竞争局面。在激烈的市场竞争中如何迎接挑战、把握机遇，成为我国保险公司管理层思考的首要问题。提高我国保险公司的市场竞争力的动因源于公司内部，加强内部控制是提高公司市场竞争力的关键所在，而公司内部控制的成效如何则需要内部稽核作出客观评判。国际保险市场竞争是现代化保险公司之间的竞争，现代化保险公司需要采用先进的治理模式，强化内部控制。内部控制是一个系统工程，涵盖了控制环境、风险评估、控制活动、信息与交流、内部稽核等五个子系统。其中，内部稽核居于统帅地位，对其它子系统起着监督评价的作用，内部控制的运行效果必须经过内部稽核的审核、检查。因而，完善内部稽核是我国保险公司加强内部控制的必然趋势。只有完善内部稽核，才能确保保险公司内部控制的高效运作，才能围绕保险公司的经营战略和目标对生产经营诸要素进行优化组合，使其由局部功能优化达到整体功能优化，以较少的投入获得较多的产出。由此可见，完善内部稽核是我国保险公司现代化改革的重要组成部分，是我国保险公司融入国际保险市场竞争的必要前提。本文首先从内部控制定义入手，分析保险公司内部稽核与内部控制之间的关系。随着现代经济管理技术的进步和管理范围的不断拓宽，内部控制从原来单纯的会计控制扩展到公司经营管理全过程。在内部控制的诸要素中，内部稽核实时监督评价着内部控制的成败得失，在公司的经营管理中发挥着不可替代的作用。作为经营风险的性质特殊的企业，保险公司经营较其它企业更具风险。因此，为满足国家监管机构、股东、客户及社会的需要，保证公司的稳健经营，保险公司必须关注内部控制的建设，充分发挥内部稽核的功能。作为内部<WP=4>控制重要的一个环节，保险公司只有完善内部稽核，才能有效地加强公司内部控制、提高市场竞争力，确保公司经营目标的实现。我国保险公司要完善内部稽核，必须借鉴其它国家或地区同行业的先进经验。美国、德国、日本等西方发达国家在国际保险市场上占据着重要的位置，其保费收入、保险深度、保险密度等在世界上名列前茅。在这些国家中，保险公司的经营管理也各具特色，美国、德国的保险公司都比较重视内部稽核在公司经营管理中的作用，内部稽核部门具备高度的独立性与权威性，稽核目标明确，重视稽核手段、方法的运用。美国的保险公司制订出了相当完备的稽核依据，而德国保险公司还关注事前稽核。在以上三个国家中，日本保险公司的内部稽核则比较薄弱。在日本，保险公司经营管理的一个显著特点是经营权与决策权高度统一，负责稽核工作的监事会的成员多来自相互持股的公司，导致监事会难以对公司董事会和经理人员实施有效的监控，内部稽核形同虚设。作为新兴的国际保险市场之一，台湾地区十分重视内部稽核在保险公司经营管理中的作用。由政府部门出台了保险公司内部稽核的相关制度，保证了内部稽核的权威性、独立性，使得内部稽核部门能够有力地监督保险公司的经营活动。我国保险公司要完善内部稽核还需要对公司内部稽核的现实状况具有清醒的认识。由于我国保险公司引入内部稽核的时间不长，各保险公司对内部稽核缺乏足够的重视，内部稽核存在很多问题，如内部稽核的权威性与独立性不够、稽核手段、技术落后、稽核内容片面等等，都制约了内部稽核职能的发挥，从而严重影响公司的稳健经营。完善内部稽核，充分发挥其在公司经营管理中的重要作用，成为我国保险公司亟待解决的一个重要问题。保险公司需要从保证内部稽核的权威性、独立性入手，加强、深化内部稽核的基础建设，完善内部稽核的手段和内容。为保证内部稽核的权威性、独立性，保险公司需要对内部稽核的组织规划作出重大改革，将稽核部门置于隶属董事会或监事会的稽核委员会之下，使得稽核部门不再属于总经理管辖，彻底摆脱与公司经营机构的联系。保险公司内部稽核的基础建设包括制度建设和人员建设两个方面。保险公司必须谨慎制订内部稽核的相<WP=5>关规章制度，并认真选拔、充实内部稽核人员。完备的内部稽核规章制度还需要高素质的稽核人员去执行，这样才能保证稽核的质量。在内部稽核的手段和内容方面，保险公司应重视非现场稽核系统的建设与完善及后续稽核的运用，加强风险稽核、经营稽核、管理稽核，扩大稽核的的频率、突出稽核重点。而保险公司内部稽核的成效如何也需要由外部审计机构给出客观的评价。提高保险公司内部稽核的效率，还需要完善内部稽核的评价体系。借鉴国外同行业的评价体系，本文从风险监测、经营管理、投资决策等三个方面就完善内部稽核的评价体系进行了初浅的探讨，并指出内部稽核部门在评价时必须将定量分析与定性分析综合，以真实、客观地反映保险公司的经营现状，为公司经营管理出谋划策。但这一部分内容还很不成熟，有待进一步深入，以满足建立适合我国国情的保险公司内部稽核评价体系需要。随着知识经济的到来，信息技术的广泛运用，保险公司的经营管更多还原

【Abstract】 With China’s entry into WTO, China’s insurance market is open to the world step by step. China’s insurance market, which can be called the biggest, youngest and most potential market in the world, has great attraction for the foreign insurance companies. So China’s insurance industry faces further fierce competition. What should China’s insurance companies do to face the challenge and grasp the chance in the drastic competition becomes the primary question to be considered by the managers. The author thinks that improving the competition of our insurance companies is based on the internal control over the companies, so strengthening the internal control over the companies is the key point to improve the market competitive power of companies. But it needs internal audit to supervise and evaluate the effect of the internal control over the companies. Modernized insurance companies should take advanced management patterns to strengthen the internal control because current international insurance market competition is based on the modernized insurance companies. Tendency of strengthening internal control over the insurance companies is to perfect internal audit. It is the most important part of modernized reform of our insurance companies and the necessary premise to make the companies involved in the internal insurance market competition. The thesis looks back the theory concerning to internal audit. Internal audit in insurance companies is based on modern theory of internal control. As an essential segment of internal control, internal audit in insurance companies must meet the demand of the theory in order to strengthen internal control and accomplish the objectives of the companies.The author thinks that China’s insurance companies should draw <WP=8>lessons from successful experience of foreign insurance companies. In the U.S.A. and Germany, internal audit plays an active role in internal control over insurance companies with great authority and independence. And the companies show concern for the goals, means and methods of internal audit. In Japan, internal audit has not been paid attention to by insurance companies, so it is not effective. In Taiwan, Ministry of Finance has drawn up the rules and regulations of internal audit in insurance companies. And it ensures that internal audit functions properly and effectively. The thesis also analyzes the status quo and present problems of internal audit in China’s insurance companies, such as serious lack of authority and independence, backwardness in audit technique, partial audit content etc. It points out that all of these restrict function of internal audit in the companies.China’s insurance companies should take effective measures to improve internal audit. First of all, authority and independence should be emphasized. It can make internal audit avoid disturbance from other departments of the companies. Then the companies could work out enough rules and regulations of internal audit and select excellent talents to carry out the job. Finally the content of internal audit in insurance companies should be improved. The internal auditors who implement internal audit should pay great attention to risk audit, operation audit and management audit. But how to evaluate performance of internal audit in China’s insurance companies? The author thinks that it may be a good way by using external audit organization to solve this problem.At present, the academic field has been paying little attention to the research on the function of internal audit to strengthen internal control over insurance companies. So material is inadequate in this aspect. The thesis investigates internal audit in China’s insurance companies and aims to strengthen internal control over the companies from a new perspective. The author presents his viewpoints innovatively by using the experience <WP=9>of the foreign companies combined with the administrative characteristics of China’s insurance companies. The main contributions of the thesis include: 1. Analyzing the necessity of inter更多还原