以财务管理为核心的保险公司内控制度建设研究

健全有效的内部控制是企业成功的关键。目前保险公司内控制度存在财务集中、法人治理结构与内部控制不相适应、内控制度环境不理想、风险评估体系不够完善、对内部控制系统的监控力度缺乏必要的连带责任追究制度等主要问题。可通过强化财务管理、建立良好的公司治理结构、关注员工的培养和教育、推进内控制度体系标准化、明确内部控制与经营管理的关系、建立统一共享的管理信息系统和内控工作要与时俱进等措施来加强保险公司内控制度建设。

The Establishment of Internal Control System of Insurance Company with Financial Management as the Core

Effective internal control is the key to company＇s success. At present, there are many problems in the internal control system of insurance company, such as financial centralization, disharmony between management structure of legal person and internal control, unsound internal control environment, incomplete risk evaluation system and lack of necessary investigation system of joint responsibility. The internal control system of insurance company can be strengthened through effective financial management, sound management structure, the training and education of staff, standardization of internal control system, rational relationship between internal control and operating management, shared management information system and internal control work keeuin~ Dace with the times.