保险公司内部控制研究
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摘要
我国保险公司内部控制建设基本是在行政监管力量推动下的内控制度的搭建与完善。监管部门和保险公司都对内部控制进行了大量的探索与创新,但是我国保险公司的内部控制仍然处在一个比较初级的阶段,存在着诸多的问题。这些问题的存在,一方面是内部控制在保险公司经营管理中的重要作用还没有被充分认识,内部控制的执行还停留在纸面上,另一方面,也与长期以来内部控制主要由政府监管部门推动,保险公司普遍把内部控制作为监管要求来执行有关。为了降低监管成本,保险公司在短期内迅速搭建内部控制制度体系,以满足监管要求,但在具体执行中往往无法落实到位。内部控制本质是源于企业自身经营管理的需要,对这一本质认识的缺位,必然导致保险公司无法从降低内部经营成本、提高保险公司经营效率、改善经营效益这一内在制度需求层次来组织内部控制建设。
把内部控制从外部监管要求上升到保险公司的内生需要,使内部控制真正成为促进保险公司提高经营效率和效益、防范各类风险的有效手段,是本文研究的主要目的。
本文在对内部控制理论和保险公司内部控制进行回顾基础上,系统分析了保险公司作为企业这一契约组合的本质,从企业本质角度对保险公司内部控制的内涵和研究基点进行了界定,并以此为基础对保险公司内部控制的理论框架进行了规范分析。在新的理论框架下,本文又研究了保险公司全面风险管理、保险公司治理与保险公司内部控制的关系,并提出了保险公司内部控制体系建设的主要内容。本文具体内容如下：
第一部分导论,对本文的研究背景和意义、研究的方法和思路、研究的框架和内容进行简述,并对本文的创新和不足进行说明。
第二部分内部控制理论概述,对内部控制理论的发展和演进进行了全面回顾,对主流的COSO内部控制框架进行了评价,对我国保险公司内部控制理论发展进行了总结。
第三部分保险公司内部控制规范分析与设计,从制度经济学的角度出发,对保险企业的本质进行了深入分析,并提出了保险公司内部控制研究的两个基点,一是内部控制是从保险公司企业本质派生出来的内在需求,是保险公司作为一种优于市场交易成本的治理结构存在的必要保证。保险公司必须通过内部控制,有效降低内部成本,在与市场和同业公司的博弈中获得比较成本优势,进而获得持续经营的资格。二是从保险公司企业本质派生出来的内部控制需求,应该在保险公司的各个组成要素的成本控制中发挥作用。保险公司的内部控制不仅要在日常经营管理中发挥作用,更要对保险公司上层的公司治理、人员激励与约束、信息化沟通机制进行有效控制。在此基础上提出了本文的保险公司内部控制框架,即保险公司内部控制应该是全面体现保险公司作为经营型企业的本质,其核心作用是帮助保险公司降低内部经营成本、提高保险公司经营效率、改善保险公司经营效益,并对保险公司的风险进行管理,保险公司内部控制框架由五个要素构成：即企业治理控制、企业管理控制、作业控制、信息系统和企业文化。
第四部分保险公司的全面风险管理和内部控制,对保险公司的全面风险管理进行了分析,并重点对全面风险管理与内部控制的关系进行了阐述。内部控制与全面风险管理既有联系又有区别,内部控制既是保险公司全面风险管理的有效的手段和工具,又不仅仅是风险管理的手段和工具,在保险公司的经营发展中有自己独特的使命和施展的空间。
第五部分保险公司治理与内部控制,对保险公司治理问题进行了分析,并对公司治理与内部控制的关系进行了阐述。公司治理在内部控制中往往被当作控制环境来看待,所有的内部控制都是在给定公司治理结构的条件下进行的。这与内部控制理论发展演变的土壤是紧密相关的。近现代内部控制理论的发展是在美国等发达国家成长和成熟起来的,这些国家的企业的公司治理一般都比较规范,市场和监管部门对企业的治理模式都有严格的规定,通过外部控制就可以解决治理控制的问题。但是在我国,保险公司治理的理论和实践发展时间都不长,我国保险公司还远未建立起完善的公司治理结构,对于保险公司治理的监管还远不能代替保险公司内部的治理控制。基于这一点,我国保险公司内部控制体系的搭建必须将保险公司治理控制考虑进来,而不能仅仅把公司治理作为一个环境因素来考虑。
第六部分保险公司内部控制体系建设,在对保险公司内部控制理论框架及其与全面风险管理和公司治理的关系进行系统分析的基础上,本文进一步对保险公司内部控制建设的原则、目标以及内部控制体系的几个主要环节进行了研究。
第七部分保险公司内部控制实践,对国内和国外主要保险公司的内部控制实践进行了分析,对我国保险公司内部控制建设存在的问题进行了剖析,并从国外主要保险集团的内部控制建设实践中得到了有益的启示。
第八部分结论,通过系统全面的分析保险公司的企业本质,本文认为应当重新审视和定义保险公司内部控制的内涵和框架,适当拓展保险公司内部控制的内容,使保险公司内部控制向系统化、全面化的方向发展,使内部控制内化为保险公司管理的内生制度需求,使内部控制真正成为保险公司改进经营效率、提高经营效益、降低经营成本的最有效的推动力。
Insurance Company's internal control construction in China is mostly driven by the administrative regulatory power. Regulators and insurers are undertaking a lot of exploration and innovation on internal control, but the internal control of insurance companies in China is still in a primary stage, there are still many problems. The existence of these problems, firstly because that internal control playing an important role in the risk management of insurance companies has not been fully recognized, execution of internal control is still stay on the paper. On the other hand, in a the long-term internal control is mainly driven by government regulators, and insurance companies perform internal control as the regulatory requirements. In order to reduce the cost of supervision and meet regulatory requirements, insurance companies set up the internal control system in the short term. Internal control is derived from the operating and management needs of the enterprise. The lack of understanding of the nature, will inevitably lead to the insurance company can not be efficiently organized the construction of internal control.
Rising the internal control from the requirements of the external supervision to insurance company's inside need, and making the internal control becoming truly effective means against all kinds of risks for insurance companies to improve the efficiency and benefit of the company, is the main purpose of this paper
On reviewing of the internal control theory and the insurance company's internal control, we analysis the contract combination nature of the insurance company, and define the insurance company internal control connotation from the angle of nature of enterprise. On this basis we build on the theoretical framework of the internal control of insurance companies. With the new theoretical framework, this paper studies the relationship between the internal control and enterprise risk management, and the relationship between the internal control and insurance company's corporate governance. Then this paper put forward main contents of the internal control system construction. The concrete content of the paper is as follows:
The first part is the introduction, which include the researching background and significance, researching methods and ideas, researching framework and content of the paper, and the innovation and deficiency.
The second part is introduction to the theory of internal control, which gives a comprehensive review on the development and evolution of internal control theory. COSO internal control framework and the mainstream is evaluated, and the insurance company in China the development of internal control theory are summarized.
The third part is the insurance company framework of internal control theory, from the perspective of system economics, the nature of insurance enterprises are analyzed, and puts forward two points of the internal control of insurance companies. The first is that the internal control is derived from internal demand of insurance company enterprise essence, which ensure the existence of the insurance company as a governance structure better than market transaction on cost controling. The insurance company can effectively reduce the internal cost, obtain the cost advantage in the game with the market and trade company, and sustained business qualification by the internal control. The second is that the internal control which derived from the insurance company enterprise essence, should play the role of cost control in all the elements in the insurance company. Internal control of insurance companies not only need to control the daily operation and management of insurance companies, but also to the corporate governance, incentive and constraint, the information communication mechanism for effective control. In this paper are based on the insurance company framework of internal control theory, namely, the internal control of insurance companies should be fully reflected in the insurance company as the essence of business enterprises, which can help the insurance company to carry on the management to the management of risk, but also to the insurance companies operating efficiency and improve the operating efficiency of the function, theoretical framework of insurance company internal control consists of five elements:enterprise governance control, management control, operation control, information system and enterprise culture.
The fourth part is the study of the insurance enterprise-wide risk management and internal control, the study of enterprise-wide risk management of insurance companies, and mainly elaborates the enterprise-wide risk management and internal control relations. Internal control and risk management have both connection and difference, enterprise-wide risk management and internal control is the insurance company means and effective tool. It is not only the means of risk management, but has its own unique mission and display space in the insurance company business development.
The fifth part is the insurance company governance and internal control, and the relations of corporate governance and internal control were analyzed. Corporate governance in the process of internal control which is often regarded as the control environment. All the internal control is carried out in the governance structure of the company under the condition of a given. This is closely related with the development of internal control theory evolution. The modern internal control theory is developed in the developed countries such as the United States, which corporate governance and businesses in these countries are generally more standardized, and market and regulatory governance model of enterprises have strict requirements, so the external control can solve the problem of management control. But in our country, the development of insurance company governance theory and practice is not enough, and our insurance company has not established a perfect corporate governance structure, governance and control for the insurance regulation of corporate governance can not replace the insurance company's internal control. Based on this point, must be taken into account to build management control of insurance company internal control system of our insurance company, but not merely considering the corporate governance as an environmental factor.
The sixth part is system construction of internal control of the insurance company. On the base of analyzing the relationship between corporate governance, risk management and the framework of internal control theory of insurance companies, several main links in the construction of the internal control of insurance companies, the principle of target and internal control system were studied.
In the seventh part the practice of internal control in of the practice of internal control in some domestic and foreign insurance companies are analyzed, which has carried on the analysis to our insurance company internal control problems in the construction, and gotten beneficial inspirations from the main foreign insurance group's internal control construction practice.
The eighth part is the conclusion, through the analysis of the nature of insurance company, we should re-examine and define of insurance company internal control framework, make the internal control developing systematic and comprehensive, and make internal control to become the external driving force to improve the insurance company operational efficiency and reduce the cost of the insurance company.
把内部控制从外部监管要求上升到保险公司的内生需要,使内部控制真正成为促进保险公司提高经营效率和效益、防范各类风险的有效手段,是本文研究的主要目的。
本文在对内部控制理论和保险公司内部控制进行回顾基础上,系统分析了保险公司作为企业这一契约组合的本质,从企业本质角度对保险公司内部控制的内涵和研究基点进行了界定,并以此为基础对保险公司内部控制的理论框架进行了规范分析。在新的理论框架下,本文又研究了保险公司全面风险管理、保险公司治理与保险公司内部控制的关系,并提出了保险公司内部控制体系建设的主要内容。本文具体内容如下：
第一部分导论,对本文的研究背景和意义、研究的方法和思路、研究的框架和内容进行简述,并对本文的创新和不足进行说明。
第二部分内部控制理论概述,对内部控制理论的发展和演进进行了全面回顾,对主流的COSO内部控制框架进行了评价,对我国保险公司内部控制理论发展进行了总结。
第三部分保险公司内部控制规范分析与设计,从制度经济学的角度出发,对保险企业的本质进行了深入分析,并提出了保险公司内部控制研究的两个基点,一是内部控制是从保险公司企业本质派生出来的内在需求,是保险公司作为一种优于市场交易成本的治理结构存在的必要保证。保险公司必须通过内部控制,有效降低内部成本,在与市场和同业公司的博弈中获得比较成本优势,进而获得持续经营的资格。二是从保险公司企业本质派生出来的内部控制需求,应该在保险公司的各个组成要素的成本控制中发挥作用。保险公司的内部控制不仅要在日常经营管理中发挥作用,更要对保险公司上层的公司治理、人员激励与约束、信息化沟通机制进行有效控制。在此基础上提出了本文的保险公司内部控制框架,即保险公司内部控制应该是全面体现保险公司作为经营型企业的本质,其核心作用是帮助保险公司降低内部经营成本、提高保险公司经营效率、改善保险公司经营效益,并对保险公司的风险进行管理,保险公司内部控制框架由五个要素构成：即企业治理控制、企业管理控制、作业控制、信息系统和企业文化。
第四部分保险公司的全面风险管理和内部控制,对保险公司的全面风险管理进行了分析,并重点对全面风险管理与内部控制的关系进行了阐述。内部控制与全面风险管理既有联系又有区别,内部控制既是保险公司全面风险管理的有效的手段和工具,又不仅仅是风险管理的手段和工具,在保险公司的经营发展中有自己独特的使命和施展的空间。
第五部分保险公司治理与内部控制,对保险公司治理问题进行了分析,并对公司治理与内部控制的关系进行了阐述。公司治理在内部控制中往往被当作控制环境来看待,所有的内部控制都是在给定公司治理结构的条件下进行的。这与内部控制理论发展演变的土壤是紧密相关的。近现代内部控制理论的发展是在美国等发达国家成长和成熟起来的,这些国家的企业的公司治理一般都比较规范,市场和监管部门对企业的治理模式都有严格的规定,通过外部控制就可以解决治理控制的问题。但是在我国,保险公司治理的理论和实践发展时间都不长,我国保险公司还远未建立起完善的公司治理结构,对于保险公司治理的监管还远不能代替保险公司内部的治理控制。基于这一点,我国保险公司内部控制体系的搭建必须将保险公司治理控制考虑进来,而不能仅仅把公司治理作为一个环境因素来考虑。
第六部分保险公司内部控制体系建设,在对保险公司内部控制理论框架及其与全面风险管理和公司治理的关系进行系统分析的基础上,本文进一步对保险公司内部控制建设的原则、目标以及内部控制体系的几个主要环节进行了研究。
第七部分保险公司内部控制实践,对国内和国外主要保险公司的内部控制实践进行了分析,对我国保险公司内部控制建设存在的问题进行了剖析,并从国外主要保险集团的内部控制建设实践中得到了有益的启示。
第八部分结论,通过系统全面的分析保险公司的企业本质,本文认为应当重新审视和定义保险公司内部控制的内涵和框架,适当拓展保险公司内部控制的内容,使保险公司内部控制向系统化、全面化的方向发展,使内部控制内化为保险公司管理的内生制度需求,使内部控制真正成为保险公司改进经营效率、提高经营效益、降低经营成本的最有效的推动力。
Insurance Company's internal control construction in China is mostly driven by the administrative regulatory power. Regulators and insurers are undertaking a lot of exploration and innovation on internal control, but the internal control of insurance companies in China is still in a primary stage, there are still many problems. The existence of these problems, firstly because that internal control playing an important role in the risk management of insurance companies has not been fully recognized, execution of internal control is still stay on the paper. On the other hand, in a the long-term internal control is mainly driven by government regulators, and insurance companies perform internal control as the regulatory requirements. In order to reduce the cost of supervision and meet regulatory requirements, insurance companies set up the internal control system in the short term. Internal control is derived from the operating and management needs of the enterprise. The lack of understanding of the nature, will inevitably lead to the insurance company can not be efficiently organized the construction of internal control.
Rising the internal control from the requirements of the external supervision to insurance company's inside need, and making the internal control becoming truly effective means against all kinds of risks for insurance companies to improve the efficiency and benefit of the company, is the main purpose of this paper
On reviewing of the internal control theory and the insurance company's internal control, we analysis the contract combination nature of the insurance company, and define the insurance company internal control connotation from the angle of nature of enterprise. On this basis we build on the theoretical framework of the internal control of insurance companies. With the new theoretical framework, this paper studies the relationship between the internal control and enterprise risk management, and the relationship between the internal control and insurance company's corporate governance. Then this paper put forward main contents of the internal control system construction. The concrete content of the paper is as follows:
The first part is the introduction, which include the researching background and significance, researching methods and ideas, researching framework and content of the paper, and the innovation and deficiency.
The second part is introduction to the theory of internal control, which gives a comprehensive review on the development and evolution of internal control theory. COSO internal control framework and the mainstream is evaluated, and the insurance company in China the development of internal control theory are summarized.
The third part is the insurance company framework of internal control theory, from the perspective of system economics, the nature of insurance enterprises are analyzed, and puts forward two points of the internal control of insurance companies. The first is that the internal control is derived from internal demand of insurance company enterprise essence, which ensure the existence of the insurance company as a governance structure better than market transaction on cost controling. The insurance company can effectively reduce the internal cost, obtain the cost advantage in the game with the market and trade company, and sustained business qualification by the internal control. The second is that the internal control which derived from the insurance company enterprise essence, should play the role of cost control in all the elements in the insurance company. Internal control of insurance companies not only need to control the daily operation and management of insurance companies, but also to the corporate governance, incentive and constraint, the information communication mechanism for effective control. In this paper are based on the insurance company framework of internal control theory, namely, the internal control of insurance companies should be fully reflected in the insurance company as the essence of business enterprises, which can help the insurance company to carry on the management to the management of risk, but also to the insurance companies operating efficiency and improve the operating efficiency of the function, theoretical framework of insurance company internal control consists of five elements:enterprise governance control, management control, operation control, information system and enterprise culture.
The fourth part is the study of the insurance enterprise-wide risk management and internal control, the study of enterprise-wide risk management of insurance companies, and mainly elaborates the enterprise-wide risk management and internal control relations. Internal control and risk management have both connection and difference, enterprise-wide risk management and internal control is the insurance company means and effective tool. It is not only the means of risk management, but has its own unique mission and display space in the insurance company business development.
The fifth part is the insurance company governance and internal control, and the relations of corporate governance and internal control were analyzed. Corporate governance in the process of internal control which is often regarded as the control environment. All the internal control is carried out in the governance structure of the company under the condition of a given. This is closely related with the development of internal control theory evolution. The modern internal control theory is developed in the developed countries such as the United States, which corporate governance and businesses in these countries are generally more standardized, and market and regulatory governance model of enterprises have strict requirements, so the external control can solve the problem of management control. But in our country, the development of insurance company governance theory and practice is not enough, and our insurance company has not established a perfect corporate governance structure, governance and control for the insurance regulation of corporate governance can not replace the insurance company's internal control. Based on this point, must be taken into account to build management control of insurance company internal control system of our insurance company, but not merely considering the corporate governance as an environmental factor.
The sixth part is system construction of internal control of the insurance company. On the base of analyzing the relationship between corporate governance, risk management and the framework of internal control theory of insurance companies, several main links in the construction of the internal control of insurance companies, the principle of target and internal control system were studied.
In the seventh part the practice of internal control in of the practice of internal control in some domestic and foreign insurance companies are analyzed, which has carried on the analysis to our insurance company internal control problems in the construction, and gotten beneficial inspirations from the main foreign insurance group's internal control construction practice.
The eighth part is the conclusion, through the analysis of the nature of insurance company, we should re-examine and define of insurance company internal control framework, make the internal control developing systematic and comprehensive, and make internal control to become the external driving force to improve the insurance company operational efficiency and reduce the cost of the insurance company.
引文
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10 卢现祥,朱巧玲,新制度经济学,北京大学出版社,2007年2月
11 [美]乔治·E·瑞达著,申曙光译,风险管理与保险原理[M],北京：中国人民大学出版社,2006,P.50。
12 根据COSO报告的解释,“主体(entity)是一个为了某个特定的目的而成立的任何规模的组织。例如,一个主体可能是一家经营性的企业、非营利组织、政府团体或者学术性机构,用作同义词的术语包括组织和企业”。
13 [美]COSO制订发布,企业风险管理一整合框架[M],大连：东北财经大学出版社,2005,P.20。
14 刘新立、董峥,论我国保险公司的整合风险管理[J],保险研究,2003(02)
15 邓静,论保险公司整合性风险管理[J],江西财经大学学报,2006(01)
16 陈晓峰,保险公司的整合风险管理[D],西南财经大学,2006
17 孙蓉、彭雪梅等著,中国保险业风险管理战略研究[M],北京：中国金融出版社,2006
18 雷星晖、杜学美,保险公司全面风险管理系统研究[J],上海管理科学,2002(01)
19 郭景阳.建立保险企业全面风险管理框架的研究[D].对外经济贸易大学,2002
20 曾忠东,保险企业全面风险管理(ERM)研究[D]四川大学,2006
21 引自中国保险监督管理委员会《保险公司风险管理指引(试行)》。
22 费方域,什么是公司治理[J],上海经济研究,1996(5)；李维安,公司治理学[M],北京：高等教育出版社,2005,P11。
23 例如考虑诸如金融等某些行业的特殊性而导致其外部治理机制功能的发挥较一般公司治理机制欠理想或者成本高昂,同时外部治理机制的健全程度和不同公司治理模式对于外部治理机制重视程度的差异,都可能使得内部治理机制成为公司治理的核心内容。
24 [美]玛格丽特·M·布莱尔著,张荣刚译,所有权与控制--面向21世纪的公司治理探索[M],北京：中国社会科学出版社,1999年
25 曾小青著,公司治理、受托责任与审计委员会制度研究[M],大连：东北财经大学出版社,2005
26 李维安、曹廷求,保险公司治理：理论模式与我国的改革,保险研究[J],2005(4)
27 吴定富主编,中国保险业发展蓝皮书(2004—2005),北京：中国广播电视出版社,2006,P.226
28 Boot & Thakor, Self-Interested Bank Regulation [J], American Economic Review,1993, Vol.83
29 中国保监会人身保险监管部,关于加强寿险公司内部控制监管的思考,http://www.circ.gov.cn
30 刘锋,平安保险第二后援中心将落户蓉城[N],成都商报,2006-12-9
[1]王峰虎,张怀连.我国保险制度的效率与变迁[J].经济改革,1997,(03)
[2]胡方.中国金融制度的非均衡变迁——新制度经济学视角的分析[J].经济评论,2003,(05)
[3]王银成.保险市场交易成本及其控制[J].保险研究,2003,(05)
[4]江生忠,邵全权.论保险公司若干问题的特殊性[J].保险研究,2005,(05)
[5]陶存文.保险市场失信行为对保险交易成本的影响[J].中国金融,2007,(01)
[6]卓志,周宇梅.改革开放三十年中国保险制度的变迁与创新——基于制度经济学的视角和分析[J].保险研究,2008,(07)
[7]莫国铸,来建,杨爱群.论寿险公司内控制度建设[J].保险研究,2003(11)
[8]陈关亭.我国企业内部控制缺陷的评析与建议[J].财务与会计,2006(08)
[9]吴大江.对强化保险企业内控机制建设的探讨[J].福建金融,2005(09)
[10]吕珊娟.关于构建企业内部控制框架的思考[J].经济师,2006(05)
[11]姜海军,李会源.公司治理与内部控制关系探析[J].技术经济,2006(02)
[12]杨书怀.《企业风险管理框架》与《内部控制整体框架》的比较分析[J].技术经济,2006(04)
[13]吴涛.新COSO报告对构建我国内部内部控制规范体系的启示[J].商场现代化,2006(05)
[14]罗绍德,唐群力.企业内部控制的新制度经济学解析[J].审计与经济研究,2003(06)
[15]张波.浅析我国保险公司的内部控制与监管[J].湖南行政学院学,2011(02)
[1]刘茂山,江生忠主编.保险学原理[M].南开大学出版社,1998年
[2]D·法尼.保险企业管理学[M].经济科学出版社,2002年
[3]江生忠著.中国保险产业组织优化研究[M].中国社会科学出版社,2003年
[4]江生忠主编.中国保险业发展报告(2004)[R].中国财政经济出版社,2005年
[5]陈文辉主编.中国人身保险发展报告(2004)[R].中国财政经济出版社,2005年
[6]袁庆明著.新制度经济学[M].中国发展出版社,2005年
[7]吴定富主编.中国保险业发展蓝皮书(2004—2005)[R].中国广播电视出版社,2006年
[8]张洪涛编著.保险经济学[M].中国人民大学出版社,2006年8月
[9]郭左践主编.2006中国财产保险发展报告[R].中国财政经济出版社,2007年
[10]卢现祥,朱巧玲主编.新制度经济学[M].北京大学出版社,2007年
[11]蔡四平,岳意定著.中国金融组织体系重构——基于功能视角的研究[M].经济科学出版社,2007年
[12]杨德才编著.新制度经济学[M].南京大学出版社,2007年
[13]江生忠主编.保险学理论研究[M].中国金融出版社,2007年
[14]刘明辉,独立审计准则研究[M].东北财经大学出版社,1997年
[15]张宜霞,内部控制—基于企业本质的研究[M].中国财政经济出版社,2004年
[1]王娜.财产保险公司内部控制研究[D].山东大学,2012
[2]董美霞.我国企业内部控制评价研究[D].东北财经大学,2009
[3]王青.我国公司内部控制完善研究[D].首都经济贸易大学,2011
[4]肖薇.中国保险公司内部控制建设研究[D].西南财经大学,2007
[5]舒廷飞.中国保险集团公司风险管控研究[D].西南财经大学,2007
[6]张敏.保险公司全面风险管理研究[D].南开大学,2010
[7]周宇梅.中国保险公司操作风险管理研究[D].西南财经大学,2010
[8]汤庆梅.保险公司的内部控制研究[D].西南财经大学,2011
[9]欧阳云华.我国保险公司内部审计参与风险管理探析[D].西南财经大学,2008
[1]Lluch.C, The Extended Linear Expenditure System. European Economic Reveiew,1973,4
[2]Rajeev Ahuja & Johannes Jutting, Are the Poor Too Poor to Demand Health Insurance, Journal of Microfinance,Volume 6 Number 1,2004
[3]IAIS, Issues in regulation and supervision of microinsurance, IAIS-CGAP(Consultative Group to Assist the Poor)Joint Working Group on Microinsurance in consultationwith IAIS members and observers and the CGAP working group on Microinsurance,2007
[4]Brown,Warren,Craig Churchill. Providing Insurance to Low Income. Part 1-A Primer on Insurance Principles and Products. Bathesda,MD:Microfinance Best Practices project,DAI, 2000
[5]Michael J. McCord. Microinsurance in Uganda:A case study of an example of the partner-agent model of microinsurance provision. AIG/FINCAUGANDA,2000a
[6]Michael J. McCord. Microinsurance:ACase Study of An Example of The Mutual Model ofMicroinsurance Provision.2000b
[7]Warren Brown,Craig F. Churchill. Insurance Provision in Low-income Communities part Ⅱ:Initial Lessons from Micro-Insurance Experiments for thepoor.2000
[8]Craig Churchill. Protecting the poor. A microinsurance compendium.2006
[9]James Roth, Craig Churchill,Gabriele Ramm. Microinsurance and Microfinance Institutions_Evidence from India. CGAP Working Group on Microinsurance,Good and Bad Practices Case Study No.15. September 2005
[10]Jim Roth,Michael J. McCord, Dominic Liber. The Landscape of Microinsurance in the World's 100Poorest Countries. The Microinsrance Centre,LLC,2007
[11]Michael J. McCord. microinsurance:acase study of an example of the full service model of microinsurance provision. The Micro Insurance Center. for MicroSave-Afirca,2001b,
[12]Jim Roth,Michael J. McCord and Dominic Liber. The Landscape of Microinsurance in the World's 100poorest countries[R].2007
[13]Arun Kashyap,Michael Anthony,Riidiger Krech. Microinsurance:Demand and Market Prospects[R]. India:2006
[14]Michael J McCord,Gaby Ramm, Liz McGuinness. Microinsurance Demand and Market Prospects[R]. Indonesia:2006
[15]CraigChurchill. Protecting the Poor a Microinsurance Compendium[EB/OL]
[16]Gilberto M Llanto,Joselito Almario, Marinella Gilda. Llanto-Gamboa. Microinsurance: Issues, Challenges and Policy Reforms[R]. Discussion Paper Series NO.25.2006
[17]M. Ziaulhaq Mamun. Contribution of Micro-insurance Augmenting the Poverty Alleviation Role of Micro-finance:A Case Study of Bangladesh[C]. thellth APRIA Conference. National Chengchi University Taipei.Taiwan. July25-282007
2 陈文辉主编,寿险公司内部控制建设与监管,人民出版社,2005年11月
3 刘明辉,独立审计准则研究,东北财经大学出版社,1997.10,p192
4 张宜霞,内部控制—基于企业本质的研究,中国财政经济出版社,2004年7月
5 阎金锷,陈关亭,内部控制评价应用,中国人民大学出版社,1998.7,p14
6 本书编写组,保险公司内部控制精要——业绩和品牌提升的有效手段,复旦大学出出版社,2012年2月
7 江生忠、邵全权,论保险公司若干问题的特殊性,保险研究[J]，2005(5)
8 [德]D.法尼,保险企业管理学[M],经济科学出版社2002年版第13页。
9 马明哲,挑战竞争[M],商务印书馆1999年版,P21
10 卢现祥,朱巧玲,新制度经济学,北京大学出版社,2007年2月
11 [美]乔治·E·瑞达著,申曙光译,风险管理与保险原理[M],北京：中国人民大学出版社,2006,P.50。
12 根据COSO报告的解释,“主体(entity)是一个为了某个特定的目的而成立的任何规模的组织。例如,一个主体可能是一家经营性的企业、非营利组织、政府团体或者学术性机构,用作同义词的术语包括组织和企业”。
13 [美]COSO制订发布,企业风险管理一整合框架[M],大连：东北财经大学出版社,2005,P.20。
14 刘新立、董峥,论我国保险公司的整合风险管理[J],保险研究,2003(02)
15 邓静,论保险公司整合性风险管理[J],江西财经大学学报,2006(01)
16 陈晓峰,保险公司的整合风险管理[D],西南财经大学,2006
17 孙蓉、彭雪梅等著,中国保险业风险管理战略研究[M],北京：中国金融出版社,2006
18 雷星晖、杜学美,保险公司全面风险管理系统研究[J],上海管理科学,2002(01)
19 郭景阳.建立保险企业全面风险管理框架的研究[D].对外经济贸易大学,2002
20 曾忠东,保险企业全面风险管理(ERM)研究[D]四川大学,2006
21 引自中国保险监督管理委员会《保险公司风险管理指引(试行)》。
22 费方域,什么是公司治理[J],上海经济研究,1996(5)；李维安,公司治理学[M],北京：高等教育出版社,2005,P11。
23 例如考虑诸如金融等某些行业的特殊性而导致其外部治理机制功能的发挥较一般公司治理机制欠理想或者成本高昂,同时外部治理机制的健全程度和不同公司治理模式对于外部治理机制重视程度的差异,都可能使得内部治理机制成为公司治理的核心内容。
24 [美]玛格丽特·M·布莱尔著,张荣刚译,所有权与控制--面向21世纪的公司治理探索[M],北京：中国社会科学出版社,1999年
25 曾小青著,公司治理、受托责任与审计委员会制度研究[M],大连：东北财经大学出版社,2005
26 李维安、曹廷求,保险公司治理：理论模式与我国的改革,保险研究[J],2005(4)
27 吴定富主编,中国保险业发展蓝皮书(2004—2005),北京：中国广播电视出版社,2006,P.226
28 Boot & Thakor, Self-Interested Bank Regulation [J], American Economic Review,1993, Vol.83
29 中国保监会人身保险监管部,关于加强寿险公司内部控制监管的思考,http://www.circ.gov.cn
30 刘锋,平安保险第二后援中心将落户蓉城[N],成都商报,2006-12-9
[1]王峰虎,张怀连.我国保险制度的效率与变迁[J].经济改革,1997,(03)
[2]胡方.中国金融制度的非均衡变迁——新制度经济学视角的分析[J].经济评论,2003,(05)
[3]王银成.保险市场交易成本及其控制[J].保险研究,2003,(05)
[4]江生忠,邵全权.论保险公司若干问题的特殊性[J].保险研究,2005,(05)
[5]陶存文.保险市场失信行为对保险交易成本的影响[J].中国金融,2007,(01)
[6]卓志,周宇梅.改革开放三十年中国保险制度的变迁与创新——基于制度经济学的视角和分析[J].保险研究,2008,(07)
[7]莫国铸,来建,杨爱群.论寿险公司内控制度建设[J].保险研究,2003(11)
[8]陈关亭.我国企业内部控制缺陷的评析与建议[J].财务与会计,2006(08)
[9]吴大江.对强化保险企业内控机制建设的探讨[J].福建金融,2005(09)
[10]吕珊娟.关于构建企业内部控制框架的思考[J].经济师,2006(05)
[11]姜海军,李会源.公司治理与内部控制关系探析[J].技术经济,2006(02)
[12]杨书怀.《企业风险管理框架》与《内部控制整体框架》的比较分析[J].技术经济,2006(04)
[13]吴涛.新COSO报告对构建我国内部内部控制规范体系的启示[J].商场现代化,2006(05)
[14]罗绍德,唐群力.企业内部控制的新制度经济学解析[J].审计与经济研究,2003(06)
[15]张波.浅析我国保险公司的内部控制与监管[J].湖南行政学院学,2011(02)
[1]刘茂山,江生忠主编.保险学原理[M].南开大学出版社,1998年
[2]D·法尼.保险企业管理学[M].经济科学出版社,2002年
[3]江生忠著.中国保险产业组织优化研究[M].中国社会科学出版社,2003年
[4]江生忠主编.中国保险业发展报告(2004)[R].中国财政经济出版社,2005年
[5]陈文辉主编.中国人身保险发展报告(2004)[R].中国财政经济出版社,2005年
[6]袁庆明著.新制度经济学[M].中国发展出版社,2005年
[7]吴定富主编.中国保险业发展蓝皮书(2004—2005)[R].中国广播电视出版社,2006年
[8]张洪涛编著.保险经济学[M].中国人民大学出版社,2006年8月
[9]郭左践主编.2006中国财产保险发展报告[R].中国财政经济出版社,2007年
[10]卢现祥,朱巧玲主编.新制度经济学[M].北京大学出版社,2007年
[11]蔡四平,岳意定著.中国金融组织体系重构——基于功能视角的研究[M].经济科学出版社,2007年
[12]杨德才编著.新制度经济学[M].南京大学出版社,2007年
[13]江生忠主编.保险学理论研究[M].中国金融出版社,2007年
[14]刘明辉,独立审计准则研究[M].东北财经大学出版社,1997年
[15]张宜霞,内部控制—基于企业本质的研究[M].中国财政经济出版社,2004年
[1]王娜.财产保险公司内部控制研究[D].山东大学,2012
[2]董美霞.我国企业内部控制评价研究[D].东北财经大学,2009
[3]王青.我国公司内部控制完善研究[D].首都经济贸易大学,2011
[4]肖薇.中国保险公司内部控制建设研究[D].西南财经大学,2007
[5]舒廷飞.中国保险集团公司风险管控研究[D].西南财经大学,2007
[6]张敏.保险公司全面风险管理研究[D].南开大学,2010
[7]周宇梅.中国保险公司操作风险管理研究[D].西南财经大学,2010
[8]汤庆梅.保险公司的内部控制研究[D].西南财经大学,2011
[9]欧阳云华.我国保险公司内部审计参与风险管理探析[D].西南财经大学,2008
[1]Lluch.C, The Extended Linear Expenditure System. European Economic Reveiew,1973,4
[2]Rajeev Ahuja & Johannes Jutting, Are the Poor Too Poor to Demand Health Insurance, Journal of Microfinance,Volume 6 Number 1,2004
[3]IAIS, Issues in regulation and supervision of microinsurance, IAIS-CGAP(Consultative Group to Assist the Poor)Joint Working Group on Microinsurance in consultationwith IAIS members and observers and the CGAP working group on Microinsurance,2007
[4]Brown,Warren,Craig Churchill. Providing Insurance to Low Income. Part 1-A Primer on Insurance Principles and Products. Bathesda,MD:Microfinance Best Practices project,DAI, 2000
[5]Michael J. McCord. Microinsurance in Uganda:A case study of an example of the partner-agent model of microinsurance provision. AIG/FINCAUGANDA,2000a
[6]Michael J. McCord. Microinsurance:ACase Study of An Example of The Mutual Model ofMicroinsurance Provision.2000b
[7]Warren Brown,Craig F. Churchill. Insurance Provision in Low-income Communities part Ⅱ:Initial Lessons from Micro-Insurance Experiments for thepoor.2000
[8]Craig Churchill. Protecting the poor. A microinsurance compendium.2006
[9]James Roth, Craig Churchill,Gabriele Ramm. Microinsurance and Microfinance Institutions_Evidence from India. CGAP Working Group on Microinsurance,Good and Bad Practices Case Study No.15. September 2005
[10]Jim Roth,Michael J. McCord, Dominic Liber. The Landscape of Microinsurance in the World's 100Poorest Countries. The Microinsrance Centre,LLC,2007
[11]Michael J. McCord. microinsurance:acase study of an example of the full service model of microinsurance provision. The Micro Insurance Center. for MicroSave-Afirca,2001b,
[12]Jim Roth,Michael J. McCord and Dominic Liber. The Landscape of Microinsurance in the World's 100poorest countries[R].2007
[13]Arun Kashyap,Michael Anthony,Riidiger Krech. Microinsurance:Demand and Market Prospects[R]. India:2006
[14]Michael J McCord,Gaby Ramm, Liz McGuinness. Microinsurance Demand and Market Prospects[R]. Indonesia:2006
[15]CraigChurchill. Protecting the Poor a Microinsurance Compendium[EB/OL]
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