| 摘要: |
| 当前我国寿险行业处于严监管态势，随着“偿二代”工程下穿透式监管框架的搭 建，穿透性内部审计是寿险公司内部审计必然发展方向，目前大多寿险公司还处于对穿透式监 管的认知与意识树立中，更没有完全形成对风险管理的穿透性内部审计实践，中小寿险公司尤 其突出。本文研究中小寿险公司内部审计，从风险管理内容、会计恒等式的扩展等式、内部控 制属性等不同角度诠释寿险公司风险管理，从而多维度探究中小寿险公司实现风险管理穿透性 内部审计过程中面临的问题与应对措施。 |
| 关键词: 穿透性内部审计；风险管理；中小寿险公司 |
| DOI： |
| 分类号:F840.32 |
| 基金项目:本文系重庆金融发展服务中心重大招标课题研究项目《重庆发挥“三个作用”与金融深化发展研究》的子课题。 |
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| Research on Penetrating Internal audit of Risk management in Small and medium-sized Life Insurance Companies |
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HUANG Changbing HUANG Junran1,2
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1.Three Gorges Life Insurance Co.,Ltd;2.Hai Bao Life Insurance Co., Ltd.
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| Abstract: |
| At present, the supervision of life insurance industry in China is in a high pressure situation. With the construction of the penetrating supervision framework under the “China Risk Oriented Solvence System(C-ROSS)” project, penetrating internal audit is the inevitable development direction of the internal audit of life insurance companies. At present, most life insurance companies are still in the process of establishing the awareness and acknowledgement of penetrating supervision, and have not formed the practice in risk management completely. The penetrating internal audit practice of small and medium-sized life insurance companies is particularly prominent. This paper studies the internal audit of small and medium-sized life insurance companies, interprets the risk management of life insurance companies from different perspectives such as risk management content, extended equation of accounting identity, internal control attributes and so on, so as to explore the penetration value-added services of internal audit from multiple dimensions, and finds the problems faced by small and medium-sized life insurance companies in the process of realizing the penetrating internal audit of risk management. |
| Key words: Penetrating Internal Audit；Risk Management；Small and Medium Life Insurance Companies |
