摘要
随着雷曼兄弟倒闭、通用汽车申请破产保护、光大证券“乌龙指”等一系
列重大风险事件的发生,内部控制的有效性越来越受到人们的重视。2010年,
财政部、证监会、审计署、银监会、保监会共同发布了《企业内部控制基本规
范》及其配套指引实施,为企业内部控制体系的建设提供了明确的法律指导规
范。然而,国内保险企业的内部控制仍然存在着一定的薄弱之处,如有效性并
不尽如人意,内部控制框架仍然不完善,许多关键控制点没有贯彻到公司的各
项业务流程和操作环节之中。
本文采用案例分析与规范性研究相结合的方式,首先对内部控制概念、发
展阶段以及COSO报告框架做了详细介绍,接着介绍了 TP人寿内部控制的现
状,以案例的形式引出企业现有内部控制体系在实践中出现的问题,然后从控
制环境、内控体系以及内部控制评价等方面进行了原因分析,最后提出了完善
内部控制的具体措施,包括优化TP人寿治理结构、塑造全员参与的内控文化、
完善内部控制组织管理体系和人力资源制度、健全风险识别与评价系统、加强
主要经营环节的控制活动、提高信息流动和沟通的效率以及完善内部控制评价
体系等。
希望本文的研究结果能对TP人寿完善内控体系,提高风险防控能力有所
帮助。同时本文关于TP人寿内控改进的思考对同行业的其他企业加强企业内
部控制体系建设,提高风险管理水平具有参考作用。
关键字:风险;COSO报告;内部控制
Abstract
With the collapse of Lehman Brothers occurred. General Motors filed for
bankruptcy protection and ‘own finger Events from the Ever bright Securities a
series of major risk events, the effectiveness of internal control more and more
people's attention. In 2010. the Ministry of Finance. Securities Regulatory
Commission, the Audit Commission, China Banking Regulatory Commission, the
China Insurance Regulatory Commission jointly issued General Principles of
Organization Internal Control and related guidelines, which stated the legal rules to
the construction of internal control within organizations. However, there still remain
some weaknesses among insurance companies in China. For instance, effectiveness
of internal control is not that satisfactory, internal control structures are insufficient;
moreover, many major control mechanisms are failed applying to operating
procedures in companies.
This paper combines case study and normative research method, giving a
detailed introduction of the concept of internal control, developing stages and COSO
report structure. It follows with a case study including both current situations and
problems of internal control within organizations. Furthermore, a reason analysis is
carried out covering environment controlling, internal control :;ystem and internal
control evaluation. Finally, this paper puts forward some specific measurements to
optimizing internal control in organizations, including improving corporate
governance, building corporate culture with all staff participated, improving
organization management mechanism of internal control and human resource system,
enhancing risk recognition and evaluation, increasing controlling power to major
operating activities, improving efficiency of information flow and communication,
and enhancing internal control evaluation systems.
It expects that the findings of this paper will bring positive effects on improve
the internal control system and risk control capabilities of the TP life. Meanwhile, I
hope the results of this paper can help other companies enhance the construction of
internal control mechanism within organizations and improve the level of risk
management.
Key Words : Risk ; COSO Report ; Internal Control .