由于新疆保险行业起步较晚,市场尚处于不成熟的竞争状态,并且内部财务
控制基础薄弱,使各保险公司在经营管理中出现一系列问题,行业盈利状况不理
想。随着保险业监管力度的加大,保险行业提升盈利能力,提高管理水平的压力
也越来越大,而作为对内部管理起重要作用的内部财务控制建设工作也亟待加
强。因此,研究新疆保险公司内部财务控制问题具有重要的现实意义。
本文在对内部财务控制的基本理论进行描述的基础上,以中国人寿保险新疆
分公司为例进行内部财务控制的现状和环境进行分析,并在对分公司内部财务控
制存在的风险点进行识别和评估后,阐述了分公司内部财务控制问题的成因,比
较系统地论述了建立和完善内部财务控制体系的目标和对策,最后对如何保障内
部财务控制有效执行,从对财务运行的全过程进行检查与监督、对财务控制执行
效果进行定期评价、建立对执行中发现问题的反馈、调整优化等方面讲行了研究。
关键词:财务审计;内部控制;保险
Abstract
With the rapid progress of domestic insurance service industry, the structure
in same line of Xinjiang seems not so reasonable with the great share of traditional
industries in its economy, and the insurance service industry is still of low level.
Hence, this study analyzed the process of operation of financial auditing and
controlling risks based on systematic theory as a case from Xinjiang, and indicated
that the management of the problem still exists. Meanwhile, the effective methods
were discussed in order to facilitate its development in operation of financial
auditing and controlling risks of Xinjiang insurance company.
Key Words: Financial audit; risk control; insurance