寿险公司内部控制建设现状及建议

健全的内部控制是完善公司内部治理结构、建立现代企业制度的有力保障，贯穿于寿险业务的全过程。虽然各寿险公司在一定程度上建立了内部控制制度，明确了控制责任，在促进业务发展、防范经营风险等方面发挥了一定作用。但与寿险业实现专业、审慎经营的目标要求还有较大差距。寿险内部控制体系建设与市场经济的要求还不相适应，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．难以适应寿险业务可持续健康发展的需要。监管部门和公司必须通过增强内控意识，加大责任追究力度，加强制度建设，完善监督机制，实施内控评价推动寿险公司强化内部控制。     

寿险公司内部控制现状及趋势

完善的内部控制制度是寿险公司保持稳定经营和健康发展的重要制度保证,也是监管部门成功实沲偿付能力监管的基础。在我国以偿付能力监管为陔心的监管体系初步建立的情况下,加强寿险公司内部控制制度的研究对于保证整个寿险业持续、     

寿险公司内部控制理论评介

2006年1月,保监会发布了《寿险公司内部控制评价方法(试行)》,这是第一部专门针对寿险公司内部控制建设的指导性文件。该《办法》从控制环境、风险识别与评估、控制活动、信息与沟通、监督五个方面对寿险公司内部控制进行评价,并且设置了相应的评价标准。     

寿险公司应用ERP系统对内部控制的影响

一、ERP系统应用对寿险公司内部控制的影响ERP系统在寿险公司应用后主要是改变了内部控制五要素的具体内容与特征,并因此对整个公司的内部控制产生了深远影响。这五个要素分别是控制环境、风险评估、控制活动、信息与沟通及内部监督。1.控制环境是指企业控制对建立和实施有重大     

寿险公司应用ERP系统对内部控制的影响

一、ERP系统应用对寿险公司内部控制的影响 ERP系统在寿险公司应用后主要是改变了内部控制五要素的具体内容与特征,并因此对整个公司的内部控制产生了深远影响.这五个要素分别是控制环境、风险评估、控制活动、信息与沟通及内部监督.     

加强内部控制管理 保障业务健康运营——关于基层人寿保险公司内部控制几点看法

随着我国经济的快速增长,保险公司的各项业务也得以长足的发展,服务领域不断拓宽,市场体系日臻完善,整体实力显著提高,为经济的发展和社会的和谐提供了有力的保险保障,但随着业务的快速发展,公司发展的深层次问题和结构性矛盾不断显现出来,寿险业务经营的高风险性、社会性、长期性的特征日益突出。如何进行经营风险的管控,成为发展中最重要的课题。针对内部的发展现状和外部的监管现实,就基层人寿保险公司如何加强内部控制建设,谈一些粗浅的看法。     

专业健康保险公司的内部控制

建立健全完善的内部体系，是保险公司控制风险的有效保证。作为专业的健康保险公司，所面临的市场风险和管理风险比其他寿险公司更大，因此加强内部控制体系的建设就显得更加迫切和重要。     

中小寿险公司风险管理的穿透性内部审计研究

当前我国寿险行业处于严监管态势,随着“偿二代”工程下穿透式监管框架的搭 建,穿透性内部审计是寿险公司内部审计必然发展方向,目前大多寿险公司还处于对穿透式监 管的认知与意识树立中,更没有完全形成对风险管理的穿透性内部审计实践,中小寿险公司尤 其突出。本文研究中小寿险公司内部审计,从风险管理内容、会计恒等式的扩展等式、内部控 制属性等不同角度诠释寿险公司风险管理,从而多维度探究中小寿险公司实现风险管理穿透性 内部审计过程中面临的问题与应对措施。     

论国内寿险核保呈现出的新问题与对策

核保是保险人选择或评估申请保险保障的风险个体的过程。执行科学的寿险核保程序有利于寿险公司控制承保风险、提高承保质量,从而确保公司持续、稳健地经营。寿险核保不仅与寿险公司的内部建设相关,而且受社会环境、法制建设和行业发展的影响。随着寿险公司内外环境的发展变化,国内寿险核保呈现出了一系列新问题,这些新问题如果得不到重视和解决,将给寿险核保的良性发展和寿险公司的效益带来不利影响。     

中国寿险业的金融风险与对策

本文对比分析了中国人寿保险公司和国外人寿保险集团的财务资料,探讨了中国寿险公司的风险状况。中国寿险公司存在以下问题资产负债率偏高,资本充足率走低;上世纪90年代利差损影响较大;管理费用高,亏损严重;资产负债不匹配,投资收益率较低等。对体制原因造成的寿险风险问题,监管机构应完善监管内容,建立风险预警体系,实现系统性监管,加强信息披露要求,增强财务信息的透明度。寿险公司还要积极化解利率风险,推进寿险产品创新,扩大寿险公司可投资产品的种类。     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

Disclosure of government financial information and the cost of local government’s debt financing——Empirical evidence from provincial investment bonds for urban construction

China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

【正】The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing ...     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: