The Research On Internal Control Of HY Life Insurance Company Fund Management

The insurance industry is an important part of our country's financial market,and at present it has unprecedented opportunity because of the rapid development of economic globalization.The financial resources of insurance companies have long-term characteristics,and lots of financial flows are the most important characteristics of insurance industry.From the circulation,allocation and internal control of funds within the enterprises,due to negligence fund management construction of internal control problems,it brings obstacles to the development of insurance industry.It can be seen that capital management is the weakest link in the internal control of the insurance industry.Only with the internal control construction as the core,the development of the enterprise has the motive force.Only by taking the development of internal control as the main body,enterprises will have stronger competitiveness.Therefore,this paper selects HY Life Insurance Company's internal control of fund management as the object of study,which undoubtedly has very important theoretical and practical significance.In this paper,first the academic theories at home and abroad are reviewed and summarized.Then taking the internal control of HY Life Insurance Company's capital management as the research object,with documentary research,case study method and field survey method,combine the actual situation of HY life insurance company's internal control of fund management with COSO theory.From the aspects of fund management,internal environment,risk assessment,control activities,information and communication and internal supervision,it analyzes the problems and causes,and puts forward rationalization proposals.The results show that for HY life insurance company,only perfect the internal control environment,raise risk awareness and evaluation ability,strengthen financial control functions and the internal and external information communication and perfect the internal supervision system as the core,the HY life insurance company's funds management of the quality of internal control will be improved,which makes it invincible in market competition..