随着国内保险业不断快速与深入的发展，国家对保险行业的监管将会 更加严格。国家银保监会也明确提出了保险行业企业应加强自律、稳健经 营的总要求。对此，保险公司的合同监管形势也更加紧迫，急需保险企业 从内部控制建设出发，加强保险合同管理风险的防范。然而，保险合同从 签订到履行却始终存在着各类风险，小到因保险合同纠纷影响企业的正常 运营或企业的形象、信誉，大到因重大保险合同事件影响保险企业的正常 发展及社会的和谐稳定。因此，重视和防范保险公司保险合同管理风险不 仅具有重要的理论和现实意义也迫在眉睫。本文基于内部控制视角，对财 产保险公司的保险合同管理风险防范进行研究。 本文首先在查阅和整理相关文献后，阐述了合同管理与内部控制的基 础理论，并依照《内部控制指引——合同管理》梳理了合同管理流程中的 风险。其次以A公司为例，对保险合同管理内部控制存在的风险展开论述， 分析了A公司保险合同在订立与履行阶段存在的风险，分别有：保险合同 调查、谈判、文本拟定、审核和签署风险；保险合同履行、结算与登记风 险。再通过问卷调查进一步评估风险，运用企业内部控制理论对上述风险 进行成因分析。最后对A公司保险合同管理存在的风险提出了相关的防范 对策：建立风险评估机制，防范保险合同调查风险；强化内部控制环境中 的人力资源建设，降低合同谈判风险；完善合同管理内部控制活动防范保 II 险合同文本拟定、审核、签署及结算风险；通过全面监督与风险评估，降 低合同履行风险；完善信息收集和沟通机制，防范合同登记风险。 关键词：内部控制；合同管理；风险；防范 III RESEARCH ON RISK PREVENTION OF A COMPANY INSURANCE CONTRACT MANAGEMENT FROM THE PERSPECTIVE OF INTERNAL CONTROL ABSTRACT With the rapid and in-depth development of the domestic insurance industry, the state's supervision of the insurance industry will become more stringent. The National Banking and Insurance Regulatory Commission also clearly stated the general requirements that insurance industry enterprises should strengthen self-discipline and operate steadily. In this regard, the contract supervision situation of insurance companies is also more urgent, and it is urgent for insurance companies to proceed from internal control construction and strengthen the prevention of insurance contract management risks. However, from signing to fulfillment of insurance contracts, there are always various risks, ranging from the impact of insurance contract disputes on the normal operation of the enterprise or the image and credibility of the enterprise, to the major insurance contract events that affect the normal development of the insurance company and social harmony stable. Therefore, paying attention to and preventing the risk of insurance contract management by insurance companies not only has important theoretical and practical significance, but also imminent. Based on the perspective of internal control, this paper studies the prevention of IV insurance contract management risks of property insurance companies. After reviewing and sorting out relevant documents, this article firstly expounds the basic theory of contract management and internal control, and sorts out the risks in the contract management process in accordance with the 《Internal Control Guidelines—Contract Management》. Secondly, taking company A as an example, it discusses the risks existing in the internal control of insurance contract management, and analyzes the risks that exist in the stage of the conclusion and performance of the insurance contract of company A. There are insurance contract investigation, negotiation, text drafting, review and signing risks; insurance contract performance, settlement and registration risks. Then through questionnaires to further assess the risk, comprehensively use the internal control theory of the enterprise to analyze the causes of the above risks. Finally, it puts forward relevant countermeasures against the risks existing in the insurance contract management of Company A: establishing a risk assessment mechanism to prevent the risk of insurance contract investigation; strengthening the construction of human resources in the internal control environment to reduce contract negotiation risks; and improving the internal management activities of contract management to prevent the risks of insurance contract text drafting, review, signing and settlement; reducing the risk of contract performance through comprehensive supervision and risk assessment; improve the information collection and communication mechanism to prevent contract registration risks. V KEY WORDS：Internal Control；Contract Management；Risk；Prevention VI 目 录 摘要 .................................................................... I ABSTRACT ................................................................ III 第一章 绪论 ............................................................. 1 1.1研究背景和意义 ..................................................... 1 1.1.1选题背景 ..................................................... 1 1.1.2研究意义 ..................................................... 1 1.2文献综述 ........................................................... 2 1.2.1风险管理文献综述 ............................................. 2 1.2.2合同管理内部控制文献综述 ..................................... 5 1.2.3文献评述 ..................................................... 8 1.3研究内容和框架 ..................................................... 9 1.3.1研究内容 ..................................................... 9 1.3.2研究框架 .................................................... 10 1.4研究思路和方法 .................................................... 10 1.4.1研究思路 .................................................... 10 1.4.2研究方法 .................................................... 12 1.5研究可能创新点 .................................................... 12 第二章 相关概念与理论基础 .............................................. 13 2.1合同管理的含义和一般流程 .......................................... 13 2.1.1合同管理含义 ................................................ 13 2.1.2合同管理的一般流程 .......................................... 13 2.2理论基础 .......................................................... 16 2.2.1内部控制 .................................................... 16 2.2.2风险管理基本框架 ............................................ 17 2.2.3合同管理内部控制 ............................................ 18 第三章 A公司及其保险合同管理现状 ...................................... 21 3.1 A公司背景介绍 .................................................... 21 3.1.1 A财产保险公司简介 .......................................... 21 3.1.2 A财产保险公司组织架构 ...................................... 22 3.1.3 A财产保险公司保险合同管理重要性分析 ........................ 23 3.2 A财产保险公司保险合同管理现状 .................................... 24 3.2.1 A财产保险公司保险合同管理概述 .............................. 24 3.2.2 A财产保险公司保险合同管理流程 .............................. 25 第四章 A公司保险合同管理存在的风险及成因分析 .......................... 27 4.1 A 财产保险公司保险合同管理存在的风险分析 ......................... 27 4.1.1保险合同订立阶段存在的风险 .................................. 27 4.1.2保险合同履行阶段存在的风险 .................................. 29 4.2 A 财产保险公司保险合同管理存在风险的成因分析 ..................... 32 4.2.1保险合同订立阶段的风险成因分析 .............................. 32 VII 4.2.2保险合同履行阶段的风险成因分析 .............................. 34 第五章 A公司保险合同管理风险防范的对策 ................................ 41 5.1保险合同订立阶段风险防范对策 ...................................... 41 5.1.1建立风险评估机制，防范合同调查风险 .......................... 41 5.1.2加强内部控制环境的人力资源建设，防范合同谈判风险 ............ 42 5.1.3加强职责分工控制，防范合同文本拟定风险 ...................... 43 5.1.4加强审核控制，防范合同审核风险 .............................. 44 5.1.5加强授权控制，降低合同签署风险 .............................. 45 5.2保险合同履行阶段风险防范对策 ...................................... 46 5.2.1全面监督与风险评估，防范合同履行风险 ........................ 46 5.2.2加强信息技术应用控制，防范合同结算风险 ...................... 47 5