摘要
当前寿险行业转型改革步入深水区,如何应对外部不确定性并做好风险管理和会计核算,成为公司战略顶层设计的重要课题。与此同时,中国风险导向的偿付能力体系第二期工程的发布日益临近,IFRS 17将财务报表透明度提升至新高度,推动保险行业进一步提升经营能力以有效遵循新的监管要求。外部监管机构越发注重对内部审计的利用,要求保险公司内部审计承担更多监管要求项目。本文基于“偿二代”二期工程和IFRS 17会计核算,针对中小寿险公司缺乏完善的风险管控和内审统筹机制,并且受限于资源约束的现状,结合穿透式监管要求,积极探索有价值的项目规划,分析协调统筹监管项目与非监管项目的方法,提出中小寿险公司内审统筹的总体思路与内审项目统筹的五个对策,促使中小寿险公司内部审计既符合监管机构要求,又满足公司管理需要,有效发挥第三道防线作用。
With the transformation and reform of the life insurance industry into the deep-water area,the risk management and accounting of life insurance companies show a new development trend.How to deal with external uncertainty and do a good job in risk management and accounting has become an important factor in the top-level design of the company's strategy.As the second phase of China's risk-based solvency system is approaching,and IFRS 17 improves the transparency of financial statements to a new level,the insurance industry is also increasingly concerned about how to improve its operating capacity to effectively comply with the new regulatory requirements.External regulators pay more attention to the use of internal audit and require insurance companies to undertake more regulatory projects.Based on the second phase project of C-ROSS and IFRS17 accounting,this paper actively explores valuable project planning,coordination and overall planning in combination with practical experience and peer research and exchange,aiming at the plight of small and medium-sized life insurance companies facing the lack of mature and stable risk control and internal audit mechanisms and resources,and the need to undertake more non regulatory matters,This paper analyzes the ways and methods of coordinating and coordinating regulatory projects and non regulatory projects,and puts forward the Countermeasures of adhering to the implementation of the overall planning of five internal audit projects,so as to promote the internal audit of small and medium-sized life insurance companies to not only meet the requirements of regulators,but also meet the needs of company management,and effectively play the function of the third line of defense.
作者
黄昌兵
黄梨
刘襄生
HUANG Chang-bing;HUANG Li;LIU Xiang-sheng(China Three Gorges Life Insurance Co.,Ltd.;Economic Law School,Southwest University of Political Science and Law;School of Accounting,Zhongnan University of Economics and Law)
出处
《当代金融研究》
2021年第4期115-122,共8页
Journal of Contemporary Financial Research
基金
重庆市保险学会资助课题“中小人寿保险公司内部审计监督要求项目与非监管要求项目协同统筹研究”(KTCQ202004)。
