寿险公司内部控制问题探析

An exploration on the issue of internal control for life insurance companies

当今社会经济的日益繁荣及经济来往的多元化、复杂化,使寿险公司的经营面临着诸多风险,加强内部控制研究和实施就成为寿险公司亟待解决的一个问题。本文揭示了内部控制的涵义和本质,描述了寿险公司内部控制的特点和目前存在的问题,提出了加强寿险公司内部控制应采取的对策:强化内部控制在战略管理中的地位;寿险公司内部控制作为核心竞争力的培育;建立寿险公司内部控制标准;提升内部控制设计思路;加强内部控制的执行力等。

The growing social prosperity and economic diversity is pointing to a more complicated operating environment for the life insurance companies, therefore strengthening its research and execution on internal control has become a pressing issue. The paper expounded on the implication and essence of internal control, elaborated on the characteristics of internal control for life insurance companies and their existing problems. It proposed on measures to be taken to enhance insurers＇ internal control ： strengthening the role of internal control in strategy management, cultivating internal control as a core competence, establishing internal control criteria, enhancing designing of interhal control, and stepping up on execution.