保险企业资金集中管理问题研究—基于Y财产保险公司的案例分析(硕士)

保险企业资金集中管理问题研究—基于Y财产保险公司的案例分析(硕士)(论文25000字)
Research on centralized management of insurance enterprises—Based on the case analysis of Y property
中文摘要
随着中国社会改革开放的不断深入和党的十八大以来中国经济社会的飞速发展，使我国在经济社会的方方面面都发生了日新月异的变化，这些变化之间的相互作用也给我国保险行业的发展带来了长远而深刻的影响。
一方面，自改革开放以来我国保险业历经了近40年的发展,实现了前所未有的历史性突破。总体来看，我国保险市场的发展呈现出稳中趋缓、业务结构正在加快调整、资金运用收益日趋平稳和行业整体防控风险能力有所增强的特点。其次随着保险机构的增多，保险公司的综合竞争力也正在不断增强，保险作为经济“助推器”和社会“稳定器”在社会发展中扮演着越来越重要的角色；然而我们必须要看清的是，目前我国的保险业尽管实现了较快发展，但由于起步较晚，相较于其他发达国家来说仍处于发展的初级阶段。在刚刚结束的十九大中，党中央提出我国社会主要矛盾的变化，这就体现出我国保险业的主要矛盾也已经从改革开放初期落后的保险供给与人民群众快速增长的保险需求之间的矛盾转变为现阶段不平衡不充分的保险供给与人民群众日益迸发、不断升级的保险需求之间的矛盾。从人民需求角度来说，人们对生老病死、衣食住行等方面的保险需求日益剧增，人们需要多种多样的保险产品来保障生活，而保险供给的不充分不平衡满足不了这种需求；从区域结构的角度来看，首先我国东、西、中部保险业的发展是不平衡的，以经济发展水平为参考，经济水平较高的东部保险业的发展水平也较高，然而中西部隐藏着巨大的保险发展潜能稍微得到开放。其次不同险类、不同险种发展的不均衡，以财产险为例人们认可接受较多的车辆保险发展水平较突出，其他例如家庭财产保险、农险等的发展却极具欠缺。这种供给的不充分不平衡和发展的不均衡都为我国保险业的发展带来了压力的同时也增加了更多的机会与挑战。

另一方面，保险资金实现了快速增长，截止2016年底，全国实现原保费收入3.09万亿元，年均增速为16.64%；2011年至2016年，保险业总资产从5.98万亿元增长到15.12万亿，年均增速为20.37%。然而与保险业务迅猛增长的这一数据不相适应的是我国目前保险公司内部控制制度的不够完善，财务资金管理制度建设及实际操作方面的相对滞后,因此如何提升保险资金管理水平和保险资金的运用率从而促进保险业的长足稳健发展成为了一个极为重要的课题，需要引起高度重视。
资金作为公司的基础资源之一，也是一切财务资源的最终表现形式。资金在公司财务管理体系中占据十分重要的地位，甚至一个公司资金管理水平的高低也在一定程度上影响和决定着该公司的发展兴亡。一般认为公司的财务管理首先是资金管理，只有把资金的管理和运用纳入到以价值为核心的公司资源管理的总体框架之内，才能为公司的财务管理、公司的治理结构以及公司未来的发展战略这三者之间的全面协调统一提供可靠而有力的支撑。
保险公司资金管理根据行业特点和行业管控要求可以分为分散管理和集中管理两种模式。分散化资金管理是指公司的资金管理采取完全分权管理的模式，各保险分支机构可以设立独立的财务部门对资金实行独立的操作和管理，不受公司总部的管理和制约。集中化资金管理，是目前普遍采用的一种资金管理模式，相较于分散管理其主要含义是依靠先进的信息系统和集中的资金结算平台，将分散的资金全部集中到总公司进行统一运作和管理，各保险分支机构没有独立的资金管理权限。 [资料来源：Doc163.com]
Y财产保险公司作为A集团旗下一家较为年轻的股份制财产保险公司自2008年开业以来就实施了资金的集中管理。由总公司对资金进行统一的管理，这种统一管理表现在两个方面，一是保费资金的收取，由分支机构收取保费之后逐级归集到公司总部；二是保险赔付支出和费用支出，由分支机构逐级按周申请资金，总部审核后进行资金下拨，从而在一定程度上减少了分支机构资金沉淀的问题、规避了资金风险。然而随着公司规模的不断壮大和公司业务的快速发展，在实施资金集中管理的过程和实践中显现出许多问题，一方面诸如资金申请的繁琐，资金赔付支出的时效性低等一系列问题；另一方面由于受A集团内部要求，如何平衡股东集团与市场化之间的矛盾也成为公司亟待解决的问题。显然旧的资金管理模式已经不能很好的适应公司实际发展需要。公司急需建立一套符合公司自身实际情况的完善的资金集中管理体系，从而在确保资金安全的前提下不断提高资金的管理水平，提升保险资金的使用效率和效益。建立新的资金集中管理体系首先公司需要通过各种途径缩减银行账户数量同时提高银行账户的使用率，从而进一步提升银行账户的管理水平；其次公司需要通过开发和完善信息系统，建立起包含收付款处理、银行账户管理、资金计划等在内的集中资金管理平台；最后完善公司内部控制制度，通过资金管理平台实现对资金实时动态监控，减少隐患，降低资金风险。 [来源：http://www.doc163.com]
综上所述，根据公司的实际情况并且依据公司的现有条件，以此来判断和控制公司在资金管理方面的集权程度，才能从真正意义上确保公司的资金管理“聚而不死、分而不散、高效有序、动态平衡”。与此同时，保险公司在实践资金集中管理模式的时候，应该明确推行资金集中管理的可行性，不能一味效仿和套取，而是要遵循有所取舍、循序渐进的原则，有效的控制资金管理实施过程中可能带来和导致的安全风险。在评价Y财产保险公司实施资金集中管理的过程中，首先要结合公司特性及公司的战略定位，在大的行业监管要求下如何兼顾集团内部管控的要求，做到资金的集中化和精细化管理；其次是需要不断创新，加强与银行和第三方支付机构的合作，共同研究开发更适合本公司资金管理的产品和系统，通过对新产品和新系统的利用，强化公司资金管理的手段。最后，如何有效合理的运用资金仍然是资金管理的最终环节和极为重要的一环，将资金管理更好的致力于公司的发展，给公司创造更大价值，这些也是Y财产保险公司需要在未来管理过程中继续研究和探讨的。

关键词：保险、资金、集中管理

Abstract
With the deepening of China's social reform and opening up and the rapid economic and social development of China since the 18th CPC National Congress, our country has undergone rapid changes in many aspects of economy and society. The interaction between these changes has also given Chinese insurance industry a long-term and profound impact.
On the one hand, since the reform and opening up, China's insurance industry has experienced nearly 40 years of development and it achieves an unprecedented historic breakthrough. In general, the development of China's insurance market shows many characteristics, including steady slowdown, gradual adjustment of its business structure, steadier proceeds of capital utilization, and enhanced risk control capabilities in the overall industry. Secondly, with the increase of insurance institutions, the comprehensive competitiveness of insurance companies is also increasing constantly. Insurance plays an important role in social development as an economic "booster" and social "stabilizer". However, our country's insurance industry has achieved rapid development at present, but due to its late start, it is still in the initial stage compared with other developed countries. In the just-concluded 19th Congress, the Central Party Committee proposed changes of the major conflicts in our country. It also shows that the major contradictions in China's insurance industry have also been transformed from the contradiction between the insurance supply lagged and the rapidly growing demand for insurance behind in the reform and opening up by the contradiction between the insufficiency and unbalanced insurance supply and the growing need of popularization at this stage. From the perspective of people's needs, the demand of insurance for living, death, food, clothing and shelter is increasing day by day. People need a wide range of insurance products to protect their lives. However, inadequate insurance supply cannot meet this demand. From the perspective of regional structure, first of all, the development of the insurance industry in the east, west and middle parts of China is unbalanced. Taking the economic development level as a reference, due to the higher level of economic development in the eastern, its insurance industry is also higher, while a huge development potential of insurance in the central and western gets slightly open. The development of different types of insurance is not balanced. Taking property insurance as an example, people accept that the develop level of many vehicle insurances get more prominent, while family property insurance and agricultural insurance are lack extremely. The insufficient and imbalance supply has brought pressure to the development of China's insurance industry and also increases more opportunities and challenges. [资料来源：https://www.doc163.com]
On the other hand, the insurance funds achieved rapid growth. At the end of 2016, the nation's original premium income reached 3.09 trillion yuan with an average annual growth rate of 16.64%. From 2011 to 2016, the total assets of the insurance industry increased from 5.98 trillion yuan to 15.12 trillion yuan with an average annual growth rate of 20.37%. However, the control system of insurance companies in our country is not perfect, and the capital management system and actual operation relative lags in the construction of financial, therefore, how to improve the management level and the utilization rate of insurance funds to promote the rapid and steady development of the insurance industry has become an extremely important issue, and it needs to be given high priority.
As one of the company's basic resources, fund is also the ultimate manifestation of all financial resources. Funds occupy a very important position in the company's financial management system, even the level of fund management of a company also influences and determines the development of the company to a certain extent. It is generally believed that fund management is in the first place of the company's financial management. Only bringing the management and use of funds into the core value of the company's resource management within the overall framework, it could provide reliable and strong support to the comprehensive coordination of company's financial management, the company's governance structure and the company's future development strategy .
According to industry characteristics and industry control requirements, insurance company fund management can be divided into decentralized management and centralized management. Decentralized fund management refers to the company's fund management takes a fully decentralized management model. The insurance branches can set up an independent financial department to implement independent operation and management of funds, and is not subject to the management and restriction of headquarters. Centralized fund management is a commonly used model of fund management. Compared with the decentralized management, the main meaning of it relies on advanced information systems and a centralized fund settlement platform to focus all the scattered funds on the unified operation of the head office management, because the insurance branches do not have independent funds management authority.
As a younger joint-stock property insurance company under Group A, Y Property Insurance Company has implemented centralized management of funds since its opening in 2008. The funds is unified managed by the head office, and this kind of unified management performances in two aspects. First one is the collection of premium funds, it is charged by the branch after the collection level to the company headquarters. The second aspect is insurance compensation expenditure and expense expenditure. Branch level applies for funds by week, the headquarters allocate funds after the audit. To a certain extent, it reduce the problem of sub-branches of capital precipitation and can avoid the funding risk. However, with the continuous expansion of the company size and the rapid development of the company's business, many problems have appeared in the process and practice of centralized fund management. On the one hand, the problems such as the complicated application of funds and the low timeliness of capital disbursement expenditures. On the other hand, due to the internal requirements of Group A, how to balance the conflicts between shareholder groups and marketization has also become an urgent issue for the Company. Obviously the old model of fund management cannot well adapt to the actual development needs of the company. The Company urgently needed to establish a sound centralized fund management system in line with the actual situation of itself so as to continuously improve the management level of funds and enhance the efficiency and effectiveness of using insurance funds under the premise of ensuring the safety of funds. To establish a new centralized fund management system, first of all, company needs to reduce the number of bank accounts through a variety of ways to improve the utilization rate of bank accounts. Thereby, further enhancing the management level of bank accounts. Secondly, company needs to develop and improve the information system, process bank account management, capital planning and other centralized fund management platform. Finally, it needs to improve its internal control system, and through the capital management platform to achieve real-time dynamic monitoring of funds to reduce hidden dangers and reduce funding risk.

[资料来源：http://doc163.com]

In summary, judging and controlling the company's centralized management of funds according to the actual situation of the company and based on the existing conditions of the company can truly ensure to achieve the goals of the company. At the same time, when practicing the centralized management mode of funds, insurance companies should make it clear that the feasibility of centralized management of funds should be clarified. They should not follow suit and arbitrage, but follow the principle of giving up and gradual progress and effectively control the risks from implementing the fund management. In the process of appraising the centralized management of Y property, we must first combine the characteristics and the strategic positioning of the company to confirm how to take into account the internal control requirements of the group under the requirements of the large industry regulation so as to make the capital centralized and meticulous management. Secondly, we need to constantly innovate and strengthen cooperation with banks and third-party payment agencies to jointly research and develop products and systems that are more suitable for the company's treasury management and strengthen the means of corporate treasury management through the utilization of new products and systems. Finally, using funds effectively and rationally remains the ultimate link and an extremely important part of fund management. Treasury management will be devoted to the development of the company and will create greater value for the company. These are also the part that Y property insurance companies need to study and explore in the future management proces. [来源：http://Doc163.com]

Key words: insurance, funds, centralized management

目 录
第一章 绪论    14
1.1研究背景    14
1.1.1国民经济持续稳定健康的发展为保险业发展创造良好的外部条件    15
1.1.2社会发展为中国保险业的结构调整和转型带来了契机    15
1.1.3电力行业保费规模的不断扩大为电力保险提供了发展机遇    17
1.1.4中国保险业未来发展的趋势    18
1.2保险资金管理研究的意义    18
1.3研究方法及研究思路    19
1.4论文结构安排    19
第2章 资金管理相关理论分析    20
2.1财务管理与财务控制    20
2.2财务管理理论下的资金管理与资金集中管理制度    22
2.3保险公司资金集中管理    26
第3章 Y财产保险公司资金集中管理的现状    29
3.1Y财产保险公司资金集中管理概况    30
3.1.1Y财产保险公司概况    30
3.1.2Y财产保险公司资金集中管理概况    31
3.2Y财产保险公司资金集中管理的具体方面    32
3.2.1公司银行账户管理    32
3.2.2公司收付款管理    34
3.2.3公司资金流动性管理    36
3.2.4公司资金风险管理    37
第4章 Y财产保险公司资金集中管理的问题与改进对策    38
4.1Y财产保险公司资金集中管理的问题    38
4.1.1银行账户数量大易造成账户日常管理维护的缺失与漏洞    38
4.1.2公司收付款集中化程度低    35
4.1.3资金大量沉淀，沉淀预算资金被挪用现象普遍    36
4.1.4资金支付及电子密钥管理方面存在漏洞易发生风险    36
4.1.5资金计划申请流程繁琐    36
4.1.6资金计划与执行存在较大差异    40
4.1.7多渠道收款模式的增加给资金集中管理带来更大挑战    40
4.2Y财产保险公司资金集中管理的改进对策    41
4.2.1多思路多思维整合压缩银行账户    41 [资料来源：www.doc163.com]
4.2.2通过系统优化，多方式使公司收付款实现高度集中管理    41
4.2.3减少资金沉淀使资金与预算融合    42
4.2.4严格执行“三级密钥”管理，按权限审核    42
4.2.5实现资金计划申请全系统化    43
4.2.6考核执行率，对执行率长期较低的资金项目进行控制    44
4.2.7针对多渠道收款开发统一缴费平台系统    45
第5章 结论    46
5.1Y财产保险公司资金集中管理实施的总体评价    46
5.2研究的不足之处及未来研究方向    47
参考文献    48 [资料来源：www.doc163.com]