【正文】 人壽保險(xiǎn)向保戶收取保費(fèi)聚集成龐大資金，依據(jù)《保險(xiǎn)法》第106條的規(guī)定，該公司的資金運(yùn)用必須穩(wěn)健，遵循安全性原則。該公司為爭(zhēng)取客戶，擴(kuò)張保費(fèi)規(guī)模，一位地降低收費(fèi)標(biāo)準(zhǔn)。則容易導(dǎo)致人壽保險(xiǎn)喪失良好的獲利時(shí)機(jī)，減少甚至無法獲得預(yù)期收益。 費(fèi)率執(zhí)行和費(fèi)用配置環(huán)節(jié)：人壽保險(xiǎn)費(fèi)率厘定或執(zhí)行不合理，費(fèi)率配置不合理，重規(guī)模、輕效益的觀念根深蒂固。人壽保險(xiǎn)費(fèi)率下降、承保風(fēng)險(xiǎn)責(zé)任增加增大了理賠環(huán)節(jié)的壓力。不同的財(cái)務(wù)風(fēng)險(xiǎn)誘因不盡相同，在理財(cái)觀念方面仍延續(xù)以往的認(rèn)識(shí)，殊不知這已與變化了的市場(chǎng)經(jīng)理的理財(cái)原則和要求格格不入，甚至大相徑庭、理財(cái)觀念上的誤區(qū)，導(dǎo)致企業(yè)理財(cái)風(fēng)險(xiǎn)整體加劇。對(duì)于理賠案件，應(yīng)當(dāng)熱情服務(wù)，積極理賠。預(yù)警組織機(jī)構(gòu)可以設(shè)立基礎(chǔ)數(shù)據(jù)采集層、風(fēng)險(xiǎn)分析層和領(lǐng)導(dǎo)層。財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警系統(tǒng)一旦發(fā)憷風(fēng)險(xiǎn)預(yù)報(bào)，則立即根據(jù)預(yù)警信息類型、性質(zhì)和風(fēng)險(xiǎn)度等選擇相應(yīng)的風(fēng)險(xiǎn)管理對(duì)策，概括起來，風(fēng)險(xiǎn)控制方法主要有：回避風(fēng)險(xiǎn)法、降低風(fēng)險(xiǎn)法、轉(zhuǎn)移風(fēng)險(xiǎn)法、自保風(fēng)險(xiǎn)法。二是重構(gòu)組織結(jié)構(gòu)。 全面預(yù)算管理的理念和方法在國(guó)內(nèi)外許多公司中已經(jīng)得到廣泛運(yùn)用，已成為公司財(cái)務(wù)里的核心部分，并取得了顯著成效。要建立健全組織規(guī)劃控制，就應(yīng)該在企業(yè)組織機(jī)構(gòu)的兩個(gè)層面上實(shí)行不相容職務(wù)相分離。這種交叉任職的后果是董事會(huì)和總經(jīng)理班子之間權(quán)責(zé)不清、制衡力度銳減，關(guān)鍵人大權(quán)獨(dú)攬，一人具有幾乎無所不能的控制權(quán)，且常常集控制權(quán)、執(zhí)行權(quán)和監(jiān)督權(quán)于一身。二是建立健全企業(yè)經(jīng)營(yíng)管理機(jī)構(gòu)，在日常經(jīng)營(yíng)過程中，合理分工，確保確保不相容職務(wù)相分離，在集權(quán)管理的前提下實(shí)行合理。企業(yè)要建立嚴(yán)密的會(huì)計(jì)控制系統(tǒng)，必須從會(huì)計(jì)基礎(chǔ)工作抓起，健全內(nèi)部財(cái)務(wù)管理制度。三是統(tǒng)一會(huì)計(jì)科目?！　o論是內(nèi)部控制還是公司治理結(jié)構(gòu)都非常重視激勵(lì)與約束機(jī)制?？?jī)效評(píng)價(jià)主要用于客觀評(píng)價(jià)分公司經(jīng)營(yíng)好壞和對(duì)公司經(jīng)營(yíng)戰(zhàn)略的執(zhí)行能力；資源配置側(cè)重于對(duì)費(fèi)用的預(yù)算和分類管理，并區(qū)分固定費(fèi)用、理賠費(fèi)用和變動(dòng)費(fèi)用等不同非同類別進(jìn)行管理。最終實(shí)現(xiàn)通過科學(xué)的績(jī)效評(píng)價(jià)方法、合理的資源配置方式，促進(jìn)財(cái)務(wù)管理效率的提高。組織全體員工分別參加有關(guān)工作目標(biāo)的制定，并將公司目標(biāo)層層分解，落實(shí)到每個(gè)員工，尤其是讓其參與公司長(zhǎng)遠(yuǎn)目標(biāo)的制定，這樣有利于激發(fā)員工的積極性,從而實(shí)現(xiàn)公司的目標(biāo)。承保環(huán)節(jié)過程中人壽保險(xiǎn)費(fèi)率厘定或執(zhí)行不合理，費(fèi)率配置不合理，重規(guī)模、輕效益的觀念根深蒂固。在實(shí)證調(diào)查階段，沒有接觸到公司管理的高層人物，對(duì)一些事情的判斷可能有偏差。今后，針對(duì)老師提出的問題，將繼續(xù)努力，不斷增長(zhǎng)對(duì)財(cái)務(wù)風(fēng)險(xiǎn)防范的認(rèn)識(shí)、理解和運(yùn)用。 （原書第七版）[M].機(jī)械工業(yè)出版社,2014 [5]財(cái)政部銀監(jiān)會(huì)關(guān)于當(dāng)前應(yīng)對(duì)金融危機(jī)加強(qiáng)保險(xiǎn)業(yè)金融機(jī)構(gòu)財(cái)務(wù)和風(fēng)險(xiǎn)管理的意見[J].中華人民共和國(guó)國(guó)務(wù)院公報(bào), 2011,(32)[6][D].湖南大學(xué), 2012[7][D].對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué), 2011[8]劉穎. 保險(xiǎn)業(yè)財(cái)務(wù)預(yù)警系統(tǒng)構(gòu)建[D].重慶大學(xué),2008 [9] [J].會(huì)計(jì)之友,2008(5).[10][J].現(xiàn)代審計(jì)與經(jīng)濟(jì),2009(6). 8致謝衷心感謝張佳老師，本文的研究工作是在張佳老師的悉心指導(dǎo)和督促下完成的。他們各具風(fēng)格的授課令我視野更為開闊，他們的淳淳教導(dǎo)，點(diǎn)滴培養(yǎng)，使我能夠不斷積累。s products to Tibet for a long period of time before sold. If you calculate the acid test (liquid) to including wine obstruct inventory will overestimate the enterprise mobility. Inventory valuation, because the cost data may be related to the current price level difference . Section VI analytical screening procedures Auditing Standards Description No. 23. Analytical screening procedures, provides guidance for the use of this procedure in the audit. Analytical inspection program goal is to identify significant changes from the business statistics and unusual screening procedures during the audit can run a different number of times, including the planning phase, the audit of the implementation phase and the pletion of the audit stage. Analytical inspection procedures can lead to a special audit procedures, such as:Transverse the same type of analysis of the ine statement shows an item, such as cost of sales during that period abnormal. This will lead to a careful review of the project cost of sales. 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