【作者】 赵媛；

【导师】 李益平；

【作者基本信息】 吉林大学 ， 会计， 2012， 硕士

【摘要】 改革开放以来，中国保险业全面落实科学发展观，业务、资产快速增长，效益不断提高，社会影响逐步扩大，为经济和社会发展提供了有力的保险保障。由于寿险公司专门经营人身风险，其业务特点决定了它在经营活动中所面临的风险高于其他行业，加强寿险公司内部控制也越来越引起理论界和实务界的关注。近年来，我国寿险公司在加强内控建设方面做了很多探索。中国人寿保险股份有限公司境外上市后，接受国际资本市场的约束，正在建立健全科学有效的内控机制，内部控制的作用开始显现。但还有许多问题，寿险公司管理漏洞较多，风险防范措施不到位、对分支机构缺乏有效监督、管理制度创新能力不足，难以适应业务规模快速增长的需要等问题，影响和制约了寿险业的发展。然而，完善的内部控制不可能一蹴而就，寿险公司需要提高对内部控制在保险风险防范乃至维护整个金融体系安全中的重要性的认识，要在组织结构、经营管理、风险控制、内部监督等方面不断研究和实践，真正建立有效的内部控制体系。本文采用理论阐述和案例分析相结合的方法，以内部控制理论产生和发展为切入点，针对S人寿内部控制的现状和面临的主要问题以及案例的描述，找出并分析内部控制系统的薄弱环节，在借鉴国际先进经验的基础上，提出了完善S人寿内部控制体系的主要思路和建议，以更好地指导我国寿险公司的内部控制实践。全文共分为五部分展开论述：第1章绪论，主要介绍本文的研究背景、明确研究这一问题的价值及意义、所采用的研究方法和研究基本框架。第2章文献综述，分别从内部控制基本理论和保险公司内部控制研究以及寿险公司内部控制研究三方面进行。第3章对S人寿内部控制现状及存在问题进行深入的分析，主要从内部控制的五要素方面分析S人寿内部控制存在的问题和薄弱环节。第4章完善S人寿内部控制的基本对策，对于S人寿目前在内部控制方面存在的问题，从而有针对性地提出优化建议。第5章结论，系统回顾和总结了本论文的研究成果，并提出了本文的局限性。本文的研究有助于S人寿将工作重心由价格竞争、扩大规模转移到提高服务质量、重视效益上来，逐步建立、完善企业管理的各项内控制度，使公司在经营管理上形成相互制约的机制，实现经营决策的制度化、科学化和透明化。希望通过本研究，探寻一套适合我国寿险公司内部控制的科学体系，并对其他保险公司的内控体制建设起到借鉴和参考的作用。更多还原

【Abstract】 Within its open policy, China’s insurance industry is fully to carry out thescientific development concept, in business and assets field grown rapidly, and theconstantly improve efficiency, society influence gradually expand, it providespowerful insurance guarantee for the economic and social development. As the lifeinsurance company specialized in personal risk, its business characteristics of itsdecision in the business activities of the risk is higher than other industries,strengthen internal control has attracted more and more theoretical and practicalconcerns.At present our country’s life insurance industry is still in the primary stage ofdevelopment, it has not been formed its internal control system to adapt to marketeconomy system. In recent years, our life insurance companies did lots of explorationin strengthening the construction field of internal control. After China life insuranceCo., LTD overseas listing, to accept the international capital market constraints, is theestablishment of a sound scientific and effective of internal control mechanism,internal control effect to begin to show. But there are many problems, the lifeinsurance companies management loopholes is more, risk prevention measures arenot in place, the lack of effective supervision for branches, management systeminnovation ability inadequacy, it is difficult to adapt to the needs of the fast-growingscale of business other and all these issues, influence and restrict the development oflife insurance industry. However, the perfect internal control can’t accomplish at onestroke, life insurance companies need to improve internal control in the insurance riskprevention and even to maintain awareness of the importance of security of the entirefinancial system, continuously study and practice in the organizational structure,management, risk control, internal supervision and other aspects, to establish the proper and effective internal control system.This paper uses the theoretical explanations and case analysis methods combinedwith the theory of internal control, generation and development as a breakthrough, forthe S life insurance’s internal control situation and its main problem facing and thedescription of the cases, find out the internal control system the weak links, on thebasis of learning from international advanced experience, put forward to the mainideas and suggestions of the perfect S life insurance’s internal control system, so as tobetter guide China’s life insurance companies’ s internal control practices. This fullarticle is divided into five parts:The first chapter Introduction, this article mainly introduces the researchbackground, it definitely study the value and significance of the issue, the basicframework and methodology of the research.The second chapter literature review, separately form the basic theory ofinternal control, internal control research of insurance companies and internal controlstudy life insurance companies conducted in three aspects.The third chapter, for S life internal control present situation and existingproblem carries on the thorough analysis, mainly from the internal control fiveaspects of analysis of S life of internal control problems and weak links.The fourth chapter, to perfect basis countermeasures of the S life insurance’sinternal control, for S life current existing problems in the internal control aspect,thereby pertinently put forward optimization suggestion.The fifth chapter is the conclusion, systematic reviews and summarizes theresearch results of this thesis, and put forward the limitation of this.This study helps S life will focus from price competition, expand the scale oftransfer to improve the quality of service, pay attention to grow up the effectiveness,and gradually establish and perfect the internal control system of enterprisemanagement, so that companies in the business management on the formation of themechanism that restricts each other, realize the management decision system,scientific and transparent. Hope that through this study, to explore a suitable for China’s life insurance company internal control of science system, and to otherinsurance company internal control system construction to reference and.更多还原