会计学院知识库

随着中国经济国际化的迅猛发展，保险市场与投资市场、货币市场相互交织，保险公司面临的经营风险类型越来越复杂。目前，国际保险领域的经营风险正通过加强内部控制管理、提高保险领域的合规性来实现。加之，2021年银保监会开展关于银行保险业“内控合规管理建设年”，对于保险行业的监管趋势越来越严苛，对保险行业的内部控制管理提出了更高的要求。所以，2021年保险业国内外的监管环境将会越来越严格。

内控合规管理建设作为维持公司稳步发展的内在机制，对财产保险行业防范合规风险具有不可缺失的作用。本研究根据基本准则所规范的保险业内控评估系统的三个部分为基础。立足企业实际状况，找到有针对性的内控评价核心要素。为减少定性分析的主观性与定量分析的单一性，本文将引入定量分析与定性分析相结合的方式。首先，本文详细阐述了层次分析法的应用原理，并结合模糊综合评价法，搭建了一套适合Y财产保险公司内部控制的评价体系。然后，通过对该评价系统的使用，对评价的结论加以研究，得出Y财产保险公司目前内部管理的缺陷，主要包括组织机构设置和权责分配不合理、沟通不顺畅、内部控制实施不足及内部监督等问题，并就相关问题针对性的提出改进建议。

With the rapid development of China's economic internationalization, the insurance market is intertwined with the investment market and the money market, and the types of operational risks faced by insurance companies are becoming more and more complex. At present, the operational risks in the international insurance field are also realized by strengthening internal control management and improving compliance in the insurance field. In addition, in 2021, the CBRC carried out on the banking and insurance industry's internal control compliance management construction year, the regulatory trend for the insurance industry will become increasingly stringent. Therefore, the domestic and foreign regulatory environment of the insurance industry in 2021 will be more and more stringent.

As an internal mechanism to maintain the steady development of the company, the construction of internal control compliance management plays an indispensable role in preventing compliance risks in the property insurance industry. This study is based on the three parts of the insurance industry's internal control evaluation system regulated by the basic standards. Based on the actual situation of enterprises, find the core elements of targeted internal control evaluation. In order to reduce the subjectivity of qualitative analysis and the rigidity of quantitative analysis, this paper introduces the combination of quantitative analysis and qualitative analysis. Firstly, this paper expounds the application principle of analytic hierarchy process, and combines the fuzzy comprehensive evaluation method to build a set of evaluation system suitable for the internal control of Y property insurance company. Then, through the use of the evaluation system, to study the conclusions of the evaluation, it is concluded that the defects of Y property insurance company's current internal management, mainly including the organization set up and the allocation of power and responsibility is unreasonable, communication is not smooth, lack of internal control implementation and internal supervision and other issues, and puts forward some suggestions for improvement.