财务共享模式下Z保险公司审计与内控研究  

Research on Audit and Internal control of Z Insurance Company under the Financial Sharing Model

作　　者：刘安格 LIU An-ge(Shanghai Haihong Industrial Group Co.,Ltd.)

机构地区：[1]上海海虹实业集团有限公司

出　　处：《当代会计》2022年第6期31-33,共3页Contemporary Accounting

摘　　要：当前,保险公司为适应瞬息万变的市场环境,不断优化公司内部管理营运模式,以便进一步巩固行业竞争优势地位。基于此,文章以Z保险公司为例,针对其在传统内控审计模式下存在的诸多缺陷,以企业流程优化、降本增效、企业内部管控严谨性三方面作为切入点,提出了一些改进建议,以供参考。At present,in order to adapt to the ever-changing market environment,insurance companies are constantly optimizing the internal management and operation mode to further consolidate the industry competitive advantage.Based on this,taking Z Insurance Company as an example,in view of its many defects in the traditional internal control audit mode,this paper puts forward some improvement suggestions for reference from three aspects:enterprise process optimization,cost reduction and efficiency,and the rigor of internal control.

关 键 词：财务共享模式 费用审计内控 保险公司 信息化系统 

分 类 号：F275[经济管理—企业管理]