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本文首先讨论了内控制度的内涵,并结合国内外保险公司内控制度的发展历程以及我国内控制度存在的问题,指出建立有效内控制度的必要性和重要性,并在一定条件下预测了未来保险公司内控制度发展的趋势。文章最后认为,建立完善的内部控制制度,是保险公司保持健康、稳定和持续发展的重要制度保证。
This article first discusses the connotation of the internal control system and points out the necessity and importance of establishing an effective internal control system based on the development of the internal control system of domestic and foreign insurance companies and the problems existing in the internal control system of our country and predicts the future insurance under certain conditions The development trend of the company’s internal control system. The article concludes that the establishment of a sound internal control system is an important institutional guarantee for insurance companies to maintain their health, stability and sustainable development.