我国公司内部控制完善分析——以财产保险公司为例

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1、首都绛济贸易人学坝Ij学位沦义我网公-d内匍；挖制完薄川究——以财产f茱险公川为例AbstractIn200l。theAmericanEnronandWorldcomfinancialfraudscandal，in2010，theLehmanBrotherscollapsed．Domestic，in2004Sichuanchanghongoverseasaccountsreceivableevent，in2008，SanLu”milkpowdergiant”suddendeath．Inourcountryinsuranceindustry，in2009thejointpropertyinsu

2、rancecompanytakeoveredbyCIRCofhugedeficit．Inthebeginningof2011，CCTVandanumberofmainstreammediaexposured”insurancecompanyasthemotorvehicleinsurancewithoutresponsibilitynottocompensateevents”，thatcausedthelegalprofessioncontroversy，thepropertyinsuranceindustrywillfacehugelegalrisk．ChinaLifeInsurancea

3、ndPICC，thetwolargeinsurancegroupwasfound30billionyuanfundillegalbytheNationalAuditOffice，theNationalAuditOfficepointedoutthatinsuranceindustry”bureausinserioustrouble．”ourinsurancesystemconstructionshouldbestrengthenintemalcontrol，promotethemanagementability，remodeltheindustryimageurgently．InJune20

4、08，theMinistryofFinance，theNationalAudit，CSRC，CBRCandCIRC，thefiveministriesissuedjointlythefirst”EnterpriseInternalControlBasicNorms”inourcountry．Intheinsuranceindustry，forimplementingdetailingthe“BasicNormsofInternalControlinEnterprises”，inAugust2010，theCRICissuedthe‘‘InsuranceCompany’SInternalCon

5、trolBasicStandards‘‘(hereinafterreferredtoaS”theInsuranceInternalControlStandards”)．“TheInsuranceInternalControlStandards”wasperformedinallinsurancecompanyonJanuary1st2011．EverylargeinsurancecompanystartedtOestablishandperfecttheinternalcontrolsystem．TheCIRCpointedoutthat“theInsuranceInternalContro

6、lStandards’’isaconnectinglinkbetweentheprecedingandfollowingof“TheEnterpriseInternalControlBasicNorms”．Inthenextstep，accordingtO“theInsuranceInternalControlStandards”．theCRICwillcontinuetorefiningthekeyspecificprovisionsofinsurance．Intheabovebackground，thispapersystematicallyexpoundstheinternalcont

7、roltheoryandtheinternalcontroltheorydevelopmentinourcountryespeciallyintheinsuranceindustry．Asthepropertyinsurancecompanyanexample，analyzesthecurrentpropertyinsurancecompanyhasallkindsofrisk．Thispaperbriefl