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为了能够有效的加强保险公司内部控制建设,提高保险公司的经营管理水平,提高保险公司的风险防范能力,中国保险监督管理委员会颁布了《保险公司内部控制基本准则》。《保险公司内部控制基本准则》的制定主要是根据《企业内部控制基本规范》和《保险法》,最终目的是加强我国保险公司内部控制,从而能够保证我国保险公司稳健、合法、合规的经营。因此,本文就针对以《保险公司内部控制基本准则》为例浅谈我国保险公司内部控制水平的提升措施进行浅显的分析。
In order to effectively strengthen the internal control of insurance companies, improve the management level of insurance companies and enhance the risk prevention ability of insurance companies, the China Insurance Regulatory Commission (CIRC) promulgated the “Basic Guidelines for Internal Control of Insurance Companies”. The formulation of “Basic Guidelines for Internal Control of Insurance Companies” is mainly based on the “Basic Norms for Internal Control of Enterprises” and the “Insurance Law” with the ultimate goal of strengthening the internal control of insurance companies in our country so as to ensure a sound, legal and compliant operation of insurance companies in China. Therefore, this article aims at the “basic guidelines for the internal control of insurance companies,” as an example of China’s insurance companies to enhance the level of internal control measures for a simple analysis.