产险公司分支机构内控建设的特点及监管思路

Characteristics of internal control construction for branches of property insurance companies and regulation suggestions

分支机构的执行力是决定内控有效性的关键因素,分支机构内控薄弱会直接导致违法违规行为的发生。由于公司治理结构不完善、风险评估体系薄弱、内部审计和信息管理水平不高等原因,当前部分产险公司内控管理普遍存在无章可循、有章难循、有章不循等问题。保险监管部门应当发挥"引导者"、"监督者"和"沟通者"的作用,从对地方保险机构的教育评估和对总公司的督察管理上双管齐下,提高基层保险机构内控水平,从源头上杜绝各类违法违规现象。

The execution capability of branches determines the effects of internal control and weak internal control at the branch level may give rise to regulatory violations and irregularities. Due to factors such as incomplete corporate governance structure, weak risk appraisal system, inadequate internal auditing and information management capability, etc. , many property insurance companies haven＇t established a complete internal control system or have difficulty or no inclination to following existing internal control rules. The insurance regulator should act as ＂guider＂, ＂supervisor＂ and ＂communicator＂, enhancing education on local insurance entities and strengthening supervision on head offices. The goal is to enhance the level of internal control at grassroots level insurance organizations and extinguish various regulatory violations and irregularities for the sources.