الگوي پيشنهادي مديريت ريسك بنگاه در شركت هاي بيمه

A Proposed Pattern of Enterprise Risk Management in Insurance Companies

هدف اصلي اين مقاله، ارائۀ يك الگوي مديريت ريسك بنگاه براي موسسات بيمه در راستاي استقرار نظام حاكميت شركتي با ملاحظات نظارتي است. در اين راستا، ابتدا مباني نظري استانداردها و چارچوبهاي بين‌المللي مديريت ريسك بنگاه را معرفي و سپس به ارائۀ يك الگوي نظري براي استقرار مديريت ريسك بنگاه بر مبناي سيستم ارزيابي توانگري مالي و ريسكهاي تحت مالكيت در شركتهاي بيمه مي‌پردازيم. در ادامه، ضمن تشريح پيامدهاي فقدان الگوي مدون مديريت ريسك شركتهاي بيمۀ ايراني، يكي از علل اصلي افت نسبت توانگري مالي شركتهاي بيمه را فقدان اين چارچوب معرفي مي‌كنيم. در پايان، يك ساختار پيشنهادي و همچنين نقش و جايگاه اين ساختار در ادارۀ شركتهاي بيمه با ملاحظات نظارتي را ارائه مي‌دهيم. در اين الگوي پيشنهادي، ضمن بيان يك شيوۀ تعاملي مبتني بر همكاري دوجانبۀ بين واحد مديريت ريسك و واحدهاي مختلف شركت بيمه، يك سيستم گزارشگري مبتني بر نوعي خوداظهاري ريسك را پيشنهاد مي‌كنيم.

The main purpose of this paper is to present an enterprise risk management for insurance companies in line with establishing Corporate Governance System with supervisory considerations. Therefore, we initially introduce theoretical aspects of international standards and frameworks of Enterprise Risk Management and then we present a theoretical pattern for establishing Enterprise Risk Management System based on Own Risk and Solvency Assessment System in insurance companies. Next, in addition to explain the results of lack of a comprehensive risk management pattern in Iranian insurance companies, we introduce this as one of the main reasons to decrease Solvency Margin Ratio of these companies. Finally, we present a proposed structure and also describe the role and position of this structure in managing insurance companies with supervisory considerations. In this proposed pattern, in addition to explain an interactive approach based on bilateral cooperation between risk management department and other departments of an insurance company, we propose a reporting system based on kind of risk self-declaration. In this pattern, we first explained interactions and relationships between risk department and other parts of organization based on bilateral cooperation and second proposed a reporting system including self-reporting process.