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保險企業資金集中管理問題研究—基于Y財產保險公司的案例分析(碩

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保險企業資金集中管理問題研究—基于Y財產保險公司的案例分析(碩士)(論文25000字)
Research on centralized management of insurance enterprises—Based on the case analysis of Y property
中文摘要
隨著中國社會改革開放的不斷深入和黨的十八大以來中國經濟社會的飛速發展,使我國在經濟社會的方方面面都發生了日新月異的變化,這些變化之間的相互作用也給我國保險行業的發展帶來了長遠而深刻的影響。
一方面,自改革開放以來我國保險業歷經了近40年的發展,實現了前所未有的歷史性突破。總體來看,我國保險市場的發展呈現出穩中趨緩、業務結構正在加快調整、資金運用收益日趨平穩和行業整體防控風險能力有所增強的特點。其次隨著保險機構的增多,保險公司的綜合競爭力也正在不斷增強,保險作為經濟“助推器”和社會“穩定器”在社會發展中扮演著越來越重要的角色;然而我們必須要看清的是,目前我國的保險業盡管實現了較快發展,但由于起步較晚,相較于其他發達國家來說仍處于發展的初級階段。在剛剛結束的十九大中,黨中央提出我國社會主要矛盾的變化,這就體現出我國保險業的主要矛盾也已經從改革開放初期落后的保險供給與人民群眾快速增長的保險需求之間的矛盾轉變為現階段不平衡不充分的保險供給與人民群眾日益迸發、不斷升級的保險需求之間的矛盾。從人民需求角度來說,人們對生老病死、衣食住行等方面的保險需求日益劇增,人們需要多種多樣的保險產品來保障生活,而保險供給的不充分不平衡滿足不了這種需求;從區域結構的角度來看,首先我國東、西、中部保險業的發展是不平衡的,以經濟發展水平為參考,經濟水平較高的東部保險業的發展水平也較高,然而中西部隱藏著巨大的保險發展潛能稍微得到開放。其次不同險類、不同險種發展的不均衡,以財產險為例人們認可接受較多的車輛保險發展水平較突出,其他例如家庭財產保險、農險等的發展卻極具欠缺。這種供給的不充分不平衡和發展的不均衡都為我國保險業的發展帶來了壓力的同時也增加了更多的機會與挑戰。 內容來自www.vrngt.club 咨詢QQ:306826066
另一方面,保險資金實現了快速增長,截止2016年底,全國實現原保費收入3.09萬億元,年均增速為16.64%;2011年至2016年,保險業總資產從5.98萬億元增長到15.12萬億,年均增速為20.37%。然而與保險業務迅猛增長的這一數據不相適應的是我國目前保險公司內部控制制度的不夠完善,財務資金管理制度建設及實際操作方面的相對滯后,因此如何提升保險資金管理水平和保險資金的運用率從而促進保險業的長足穩健發展成為了一個極為重要的課題,需要引起高度重視。
資金作為公司的基礎資源之一,也是一切財務資源的最終表現形式。資金在公司財務管理體系中占據十分重要的地位,甚至一個公司資金管理水平的高低也在一定程度上影響和決定著該公司的發展興亡。一般認為公司的財務管理首先是資金管理,只有把資金的管理和運用納入到以價值為核心的公司資源管理的總體框架之內,才能為公司的財務管理、公司的治理結構以及公司未來的發展戰略這三者之間的全面協調統一提供可靠而有力的支撐。
保險公司資金管理根據行業特點和行業管控要求可以分為分散管理和集中管理兩種模式。分散化資金管理是指公司的資金管理采取完全分權管理的模式,各保險分支機構可以設立獨立的財務部門對資金實行獨立的操作和管理,不受公司總部的管理和制約。集中化資金管理,是目前普遍采用的一種資金管理模式,相較于分散管理其主要含義是依靠先進的信息系統和集中的資金結算平臺,將分散的資金全部集中到總公司進行統一運作和管理,各保險分支機構沒有獨立的資金管理權限。

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Y財產保險公司作為A集團旗下一家較為年輕的股份制財產保險公司自2008年開業以來就實施了資金的集中管理。由總公司對資金進行統一的管理,這種統一管理表現在兩個方面,一是保費資金的收取,由分支機構收取保費之后逐級歸集到公司總部;二是保險賠付支出和費用支出,由分支機構逐級按周申請資金,總部審核后進行資金下撥,從而在一定程度上減少了分支機構資金沉淀的問題、規避了資金風險。然而隨著公司規模的不斷壯大和公司業務的快速發展,在實施資金集中管理的過程和實踐中顯現出許多問題,一方面諸如資金申請的繁瑣,資金賠付支出的時效性低等一系列問題;另一方面由于受A集團內部要求,如何平衡股東集團與市場化之間的矛盾也成為公司亟待解決的問題。顯然舊的資金管理模式已經不能很好的適應公司實際發展需要。公司急需建立一套符合公司自身實際情況的完善的資金集中管理體系,從而在確保資金安全的前提下不斷提高資金的管理水平,提升保險資金的使用效率和效益。建立新的資金集中管理體系首先公司需要通過各種途徑縮減銀行賬戶數量同時提高銀行賬戶的使用率,從而進一步提升銀行賬戶的管理水平;其次公司需要通過開發和完善信息系統,建立起包含收付款處理、銀行賬戶管理、資金計劃等在內的集中資金管理平臺;最后完善公司內部控制制度,通過資金管理平臺實現對資金實時動態監控,減少隱患,降低資金風險。 【內容來自www.vrngt.club 咨詢QQ:306826066】
綜上所述,根據公司的實際情況并且依據公司的現有條件,以此來判斷和控制公司在資金管理方面的集權程度,才能從真正意義上確保公司的資金管理“聚而不死、分而不散、高效有序、動態平衡”。與此同時,保險公司在實踐資金集中管理模式的時候,應該明確推行資金集中管理的可行性,不能一味效仿和套取,而是要遵循有所取舍、循序漸進的原則,有效的控制資金管理實施過程中可能帶來和導致的安全風險。在評價Y財產保險公司實施資金集中管理的過程中,首先要結合公司特性及公司的戰略定位,在大的行業監管要求下如何兼顧集團內部管控的要求,做到資金的集中化和精細化管理;其次是需要不斷創新,加強與銀行和第三方支付機構的合作,共同研究開發更適合本公司資金管理的產品和系統,通過對新產品和新系統的利用,強化公司資金管理的手段。最后,如何有效合理的運用資金仍然是資金管理的最終環節和極為重要的一環,將資金管理更好的致力于公司的發展,給公司創造更大價值,這些也是Y財產保險公司需要在未來管理過程中繼續研究和探討的。

關鍵詞:保險、資金、集中管理

Abstract
With the deepening of China's social reform and opening up and the rapid economic and social development of China since the 18th CPC National Congress, our country has undergone rapid changes in many aspects of economy and society. The interaction between these changes has also given Chinese insurance industry a long-term and profound impact. 【內容來自www.vrngt.club 咨詢QQ:306826066】
On the one hand, since the reform and opening up, China's insurance industry has experienced nearly 40 years of development and it achieves an unprecedented historic breakthrough. In general, the development of China's insurance market shows many characteristics, including steady slowdown, gradual adjustment of its business structure, steadier proceeds of capital utilization, and enhanced risk control capabilities in the overall industry. Secondly, with the increase of insurance institutions, the comprehensive competitiveness of insurance companies is also increasing constantly. Insurance plays an important role in social development as an economic "booster" and social "stabilizer". However, our country's insurance industry has achieved rapid development at present, but due to its late start, it is still in the initial stage compared with other developed countries. In the just-concluded 19th Congress, the Central Party Committee proposed changes of the major conflicts in our country. It also shows that the major contradictions in China's insurance industry have also been transformed from the contradiction between the insurance supply lagged and the rapidly growing demand for insurance behind in the reform and opening up by the contradiction between the insufficiency and unbalanced insurance supply and the growing need of popularization at this stage. From the perspective of people's needs, the demand of insurance for living, death, food, clothing and shelter is increasing day by day. People need a wide range of insurance products to protect their lives. However, inadequate insurance supply cannot meet this demand. From the perspective of regional structure, first of all, the development of the insurance industry in the east, west and middle parts of China is unbalanced. Taking the economic development level as a reference, due to the higher level of economic development in the eastern, its insurance industry is also higher, while a huge development potential of insurance in the central and western gets slightly open. The development of different types of insurance is not balanced. Taking property insurance as an example, people accept that the develop level of many vehicle insurances get more prominent, while family property insurance and agricultural insurance are lack extremely. The insufficient and imbalance supply has brought pressure to the development of China's insurance industry and also increases more opportunities and challenges.

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On the other hand, the insurance funds achieved rapid growth. At the end of 2016, the nation's original premium income reached 3.09 trillion yuan with an average annual growth rate of 16.64%. From 2011 to 2016, the total assets of the insurance industry increased from 5.98 trillion yuan to 15.12 trillion yuan with an average annual growth rate of 20.37%. However, the control system of insurance companies in our country is not perfect, and the capital management system and actual operation relative lags in the construction of financial, therefore, how to improve the management level and the utilization rate of insurance funds to promote the rapid and steady development of the insurance industry has become an extremely important issue, and it needs to be given high priority.
As one of the company's basic resources, fund is also the ultimate manifestation of all financial resources. Funds occupy a very important position in the company's financial management system, even the level of fund management of a company also influences and determines the development of the company to a certain extent. It is generally believed that fund management is in the first place of the company's financial management. Only bringing the management and use of funds into the core value of the company's resource management within the overall framework, it could provide reliable and strong support to the comprehensive coordination of company's financial management, the company's governance structure and the company's future development strategy . 內容來自www.vrngt.club
According to industry characteristics and industry control requirements, insurance company fund management can be divided into decentralized management and centralized management. Decentralized fund management refers to the company's fund management takes a fully decentralized management model. The insurance branches can set up an independent financial department to implement independent operation and management of funds, and is not subject to the management and restriction of headquarters. Centralized fund management is a commonly used model of fund management. Compared with the decentralized management, the main meaning of it relies on advanced information systems and a centralized fund settlement platform to focus all the scattered funds on the unified operation of the head office management, because the insurance branches do not have independent funds management authority.
As a younger joint-stock property insurance company under Group A, Y Property Insurance Company has implemented centralized management of funds since its opening in 2008. The funds is unified managed by the head office, and this kind of unified management performances in two aspects. First one is the collection of premium funds, it is charged by the branch after the collection level to the company headquarters. The second aspect is insurance compensation expenditure and expense expenditure. Branch level applies for funds by week, the headquarters allocate funds after the audit. To a certain extent, it reduce the problem of sub-branches of capital precipitation and can avoid the funding risk. However, with the continuous expansion of the company size and the rapid development of the company's business, many problems have appeared in the process and practice of centralized fund management. On the one hand, the problems such as the complicated application of funds and the low timeliness of capital disbursement expenditures. On the other hand, due to the internal requirements of Group A, how to balance the conflicts between shareholder groups and marketization has also become an urgent issue for the Company. Obviously the old model of fund management cannot well adapt to the actual development needs of the company. The Company urgently needed to establish a sound centralized fund management system in line with the actual situation of itself so as to continuously improve the management level of funds and enhance the efficiency and effectiveness of using insurance funds under the premise of ensuring the safety of funds. To establish a new centralized fund management system, first of all, company needs to reduce the number of bank accounts through a variety of ways to improve the utilization rate of bank accounts. Thereby, further enhancing the management level of bank accounts. Secondly, company needs to develop and improve the information system, process bank account management, capital planning and other centralized fund management platform. Finally, it needs to improve its internal control system, and through the capital management platform to achieve real-time dynamic monitoring of funds to reduce hidden dangers and reduce funding risk. 【www.vrngt.club】
In summary, judging and controlling the company's centralized management of funds according to the actual situation of the company and based on the existing conditions of the company can truly ensure to achieve the goals of the company. At the same time, when practicing the centralized management mode of funds, insurance companies should make it clear that the feasibility of centralized management of funds should be clarified. They should not follow suit and arbitrage, but follow the principle of giving up and gradual progress and effectively control the risks from implementing the fund management. In the process of appraising the centralized management of Y property, we must first combine the characteristics and the strategic positioning of the company to confirm how to take into account the internal control requirements of the group under the requirements of the large industry regulation so as to make the capital centralized and meticulous management. Secondly, we need to constantly innovate and strengthen cooperation with banks and third-party payment agencies to jointly research and develop products and systems that are more suitable for the company's treasury management and strengthen the means of corporate treasury management through the utilization of new products and systems. Finally, using funds effectively and rationally remains the ultimate link and an extremely important part of fund management. Treasury management will be devoted to the development of the company and will create greater value for the company. These are also the part that Y property insurance companies need to study and explore in the future management proces.

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Key words: insurance, funds, centralized management

目 錄
第一章 緒論    14
1.1研究背景    14
1.1.1國民經濟持續穩定健康的發展為保險業發展創造良好的外部條件    15
1.1.2社會發展為中國保險業的結構調整和轉型帶來了契機    15
1.1.3電力行業保費規模的不斷擴大為電力保險提供了發展機遇    17
1.1.4中國保險業未來發展的趨勢    18
1.2保險資金管理研究的意義    18
1.3研究方法及研究思路    19
1.4論文結構安排    19
第2章 資金管理相關理論分析    20
2.1財務管理與財務控制    20
2.2財務管理理論下的資金管理與資金集中管理制度    22
2.3保險公司資金集中管理    26
第3章 Y財產保險公司資金集中管理的現狀    29
3.1Y財產保險公司資金集中管理概況    30
3.1.1Y財產保險公司概況    30 版權所有56DOC.COM
3.1.2Y財產保險公司資金集中管理概況    31
3.2Y財產保險公司資金集中管理的具體方面    32
3.2.1公司銀行賬戶管理    32
3.2.2公司收付款管理    34
3.2.3公司資金流動性管理    36
3.2.4公司資金風險管理    37
第4章 Y財產保險公司資金集中管理的問題與改進對策    38
4.1Y財產保險公司資金集中管理的問題    38
4.1.1銀行賬戶數量大易造成賬戶日常管理維護的缺失與漏洞    38
4.1.2公司收付款集中化程度低    35
4.1.3資金大量沉淀,沉淀預算資金被挪用現象普遍    36
4.1.4資金支付及電子密鑰管理方面存在漏洞易發生風險    36
4.1.5資金計劃申請流程繁瑣    36
4.1.6資金計劃與執行存在較大差異    40
4.1.7多渠道收款模式的增加給資金集中管理帶來更大挑戰    40
4.2Y財產保險公司資金集中管理的改進對策    41
4.2.1多思路多思維整合壓縮銀行賬戶    41 版權所有www.vrngt.club
4.2.2通過系統優化,多方式使公司收付款實現高度集中管理    41
4.2.3減少資金沉淀使資金與預算融合    42
4.2.4嚴格執行“三級密鑰”管理,按權限審核    42
4.2.5實現資金計劃申請全系統化    43
4.2.6考核執行率,對執行率長期較低的資金項目進行控制    44
4.2.7針對多渠道收款開發統一繳費平臺系統    45
第5章 結論    46
5.1Y財產保險公司資金集中管理實施的總體評價    46
5.2研究的不足之處及未來研究方向    47
參考文獻    48 版權所有56DOC.COM

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