| 我国上市保险公司内部控制评价研究 |
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| 引用本文： | 黄娟.我国上市保险公司内部控制评价研究[J].保险研究,2012(5):45-52. |
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| 作者姓名： | 黄娟 |
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| 作者单位： | 西南财经大学会计学院 |
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| 基金项目： | 国家社科基金项目(09CJY086);西南财经大学“211工程”三期建设项目资助 |
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| 摘 要： | 保险公司内部控制为保险公司的稳健运营和可持续发展提供了基础架构与实践平台。本文构建了上市保险公司内部控制评价体系,运用层次分析法(AHP)对中国人寿、中国平安、中国太保三家A股上市保险公司的内部控制体系进行综合评价,并提出了相应的政策建议,以期为推进上市保险公司践行内部控制评价提供路径指引。
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| 关 键 词： | 保险公司 内部控制 层次分析法 综合评价 |
Evaluation on Internal Control of Listed Insurance Companies in China |
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| Huang Juan.Evaluation on Internal Control of Listed Insurance Companies in China[J].Insurance Studies,2012(5):45-52. |
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| Authors: | Huang Juan |
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| Institution: | Huang Juan(Accounting School of Southwestern University of Finance and Economics,Chengdu Sichuan 611130) |
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| Abstract: | Insurance company internal control is the foundation and platform to realize sustainable development of the insurance company.The paper constructed an internal control evaluation system of listed insurance companies,and evaluated the internal control system of China Life Insurance Company Limited,Ping An Insurance Company of China and China Pacific Insurance Company Limited through the AHP evaluation methods.It then offered appropriate policy proposals in order to explore an effective and scientific way for the listed insurance company to carry out internal control evaluation. |
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| Keywords: | insurance company internal control AHP comprehensive evaluation |
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