Study On Optimization Of D Property Insurance Company's Internal Control Based On Enterprise Risk Management

From the perspective of the development of the domestic insurance industry,the focus of China's insurance regulatory authorities is to establish a risk prevention'and control system,comprehensively analyze various risks in the insurance industry,and maintain its steady development.How to coordinate scale expansion and improve risk management is an important issue for the sustainable development of the insurance industry.To this end,the regulatory authorities have established a long-term mechanism for risk prevention in the insurance industry.The core content is the five lines of defense against risks:Based on the solvency supervision as the core,the use of funds as the key link,the on-site inspection as an important means,and the insurance protection fund as the barrier.The establishment of the five-line defense line is in line with the general law of insurance industry risk,fundamentally Improve the efficiency and level of prevention and mitigation of risks.Therefore,the main research question in this paper is:How can insurance companies optimize their internal control based on risk management?At present,the relationship between internal control and risk management is discussed from the perspective of enterprises at home and abroad.The main internal control and risk management are equivalent in parallel.Risk management includes internal control and internal control includes risk management.In fact,when analyzing insurance companies,more people are cutting in from risk management and stop at risk management.As the main risk-distributing organization in the society,the insurance industry is somewhat narrow in its research on risk management or internal control.This paper believes that for insurance companies,risk-oriented internal control should not only be used as a concept,but should integrate the risk-oriented concept with internal control and also need to be reflected in the elements of internal control to ensure that internal control effectively plays a role in prevention and resolution.The role of risk and management risk.The paper is characterized by risk management as the orientation,focusing on the actual situation of D insurance companies,fully considering the financial characteristics of insurance companies,and optimizing and improving internal control.Looking at the business characteristics of insurance companies,the risk points required to be controlled are too dense,so they are consistent with the idea of full process management advocated by the comprehensive risk management theory.Therefore,this paper will be based on the comprehensive risk management-oriented internal control theory.The three modules of the theory are used:risk early warning mechanism,risk assessment system and risk response mechanism as the main line of analysis.According to the theoretical system,the seven dimensions of "control environment,risk identification and assessment,business control activities,financial control activities,information technology control activities,information and communication,supervision" are internal control of D insurance companies in the risk response part.optimize.The application value of this paper is to explain the implementation process of D-insurance company's comprehensive risk management-oriented internal control through field investigation case analysis,and introduce the risk warning quantitative concept based on the lack of effectiveness of traditional control,risk management lag and other internal control defects.The comprehensive risk management theory is embedded in the process of internal control evaluation and optimization,which in turn explains the comprehensive risk management oriented internal control in integrating risk advantage,improving risk management efficiency and achieving cost measurement and internal control matching,value creation and department under cost-effectiveness principle.The application value of coordination and cooperation.