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随着中国国际化进程的加快和金融保险体制改革的推进,国内保险公司纷纷寻求境外上市,但境外上市后,一方面,企业面临日益增大的竞争压力,要求企业加强内部管理,提高内部管理水平;另一方面,企业上市后,面临着日趋严格的外部审计和监管,也要求企业进一步提高内部管理、内部控制质量,确保降低经营风险、提高信息披露的质量。全文通过对中国保险公司内部控制建设的研究,希望文中观点有利地促进了保险企业内部控制的加强。
With the acceleration of China’s internationalization and the reform of the financial and insurance system, domestic insurance companies are seeking overseas listings one after another. However, after they are listed overseas, on the one hand, enterprises are under increasing competitive pressures and require enterprises to strengthen internal management and improve internal management Level. On the other hand, after listing, the enterprises are facing increasingly strict external audit and supervision. They also require enterprises to further improve the quality of internal management and internal control so as to reduce operational risks and improve the quality of information disclosure. Through the research on the construction of the internal control of insurance companies in China, I hope the views in the article can promote the internal control of insurance companies.