摘要：当前，我国保险业正不断发展壮大，市场主体不断增加，竞争也日益加剧，保险公司的经营受到各种环境的变化，风险大大增加，内部控制作为防范风险的第一道防线显得尤为重要，而在我国，风险控制却因为各种原因，难以发挥应有的作用，因此，本文就内部控制在中国保险公司中存在的内控制度落后，法人治理结构及组织结构有待进一步完善，内部控制意识淡薄、内外监督职能缺位问题作分析，并提出一些建议。

关键字：内部控制  保险公司  建议

Abstract：At present, China's insurance industry is growing, the market main body increases ceaselessly, competition is also growing, insurance companies operating under various environmental changes, greatly increased risk, internal control as to guard against the risk of the first line of defense is very important, but in our country, risk control, but because of various reasons, it is difficult to play its due therefore, in this paper, the internal control of insurance companies in China in the presence of the internal control system of backward, system foundation, the implementation of internal control system is not in place, the corporate governance structure and organization structure needs to be further improved, the internal control consciousness, internal and external supervision function vacancy problem is analyzed, and some suggestions.

Keywords: Internal control; Insurance company ; Suggestion