Research On Internal Control Optimization Of Cost And Expense Of D Insurance Company

As an important measure of corporate governance and control,internal control is an important guarantee for the steady development of property insurance companies.From the perspective of China's insurance industry,in 2008,the Ministry of finance,the CSRC,the audit office,the CBRC,the CIRC and other five ministries issued the basic norms of enterprise internal control,which was implemented in the scope of listed companies on January 1,2011.On this basis,CIRC issued the basic rules of internal control of insurance companies in August 2010,which put forward specific requirements for internal control of insurance companies.In this context,it is particularly urgent to study the internal control of property insurance companies.In this paper,the property insurance company as the research object,compared with the latest requirements of external supervision,in-depth study of its internal control.This paper introduces relevant research results and practices at home and abroad,reflects the internal laws of internal control,and deeply explores the connotation of internal control;at the same time,in line with the latest requirements of regulatory authorities on internal control,evaluates the current situation of internal control of property insurance companies,According to the work practice,this paper puts forward the systematic internal control plan,which has important reference value for the property insurance company to strengthen and perfect the internal control at present.In terms of research methods,this paper mainly combines the actual situation of case company D,based on internal control,risk management and other disciplines,under the guidance of system theory,control theory and information theory,with the relevant regulations of the Ministry of finance,CIRC and the Research Report of COSO committee of the United States as the main reference,adopts normative analysis method,and develops layer by layer,to build the internal control practice of D insurance company Service system.Through the research,it is found that although the case company has realized the centralized control of key risks such as sales,underwriting,claim verification and financial payment,the internal control measures in the aspects of sales channel sorting,underwriting process refinement,claim settlement service improvement,financial management and control efficiency need to be strengthened,and there are relatively large risks.On this basis,the comprehensive use of the overall framework theory of internal control,put forward to improve the internal control culture and organizational structure;strengthen the construction of internal control related systems,enrich the specific measures of internal control and control means,formulate in detail the improvement plan of improving internal control in the four key control links,and strive to build the overall framework of internal control of D insurance company,in order to achieve comprehensive risk management Be prepared.The case study object of this paper is the provincial branch of the property insurance company,which focuses on finding the internal control problems from the operational level and putting forward the improvement plan.It is still to be further studied from the perspective of corporate governance.