xx财险公司收入核算及费用制度毕业设计.doc
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xx财险公司收入核算及费用制度毕业设计,毕业设计，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，22000字左右。介绍：摘要随着我国经济持续快速健康发展，人民的生活水平不断提高，保险业务的社会需求不断增长，保险业的发展空间也越来越大，这对不断扩大业务规模，做大做强保险业提供了十分有利的条件。没有保费数量的增长，谈不上发展，但保费增长并不简单地...
内容介绍
此文档由会员 白痴学东西 发布
毕业设计，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，22000字左右。介绍：
摘 要
随着我国经济持续快速健康发展，人民的生活水平不断提高，保险业务的社会需求不断增长，保险业的发展空间也越来越大，这对不断扩大业务规模，做大做强保险业提供了十分有利的条件。没有保费数量的增长，谈不上发展，但保费增长并不简单地等同于发展，如果单纯扩大数量，单纯追求速度，而不重视质量与效益，就会步入贫困化增长的歧途，使保险业的经营处于困难的境地，最终制约业务的发展。保险业是特殊的高风险行业，经营风险必须能控制住风险。因而，如何完善保险公司的业务核算正确建立社会保障体系，就成为保险行业目前急需要解决的问题。
在xx财险大庆支公司的实习期间，我对公司现行会计核算体系做了比较深入的了解与调查，发现该公司的业务核算及管理还存在一些不足，因而采用了理论与实际相结合的方法，设计收入与费用达到一个平衡点，从而更高的提高公司的利润。
关键词 保险业务 会计核算 内部控制
Abstract
Continues the fast healthy development along with our country economy, people's living standard enhances unceasingly, insurance business's social demand grows unceasingly, the insurance business development opportunities are also getting bigger and bigger, this to expands the service scale unceasingly, did makes the strong insurance business to provide the very advantageous condition greatly. Without the insurance premium quantity growth, is far from the development, but the insurance premium grows equates not simply in the development, if expands quantity purely, pursues the speed purely, but does not take the quality and the benefit, will march into the wrong road which the pauperization will grow, will cause the insurance business the management to be in the difficult region, will restrict the service finally the development. The insurance business are the special high risk profession, the operational risk must be able to control the risk. Therefore, how to improve the business of insurance companies to establish the correct accounting of the social security system has become the insurance industry is needed to solve the problem.
My present accounting system the company has done a more in-depth knowledge of the investigation .I found that this company's business accounting and the management also have some insufficiencies, thus has used the method which the theory and actual unifies, designs the sunlight insurance company Daqing Insurance company accounting system and the internal control system. Enhances the sunlight property by this to guarantee produces Insurance company's benefit, causes company's income and the expense achieves a balance point, thus higher enhances company's profit.
Key words: Insurance business Accounting Internal Control
目 录
摘要 Ⅰ
Abstract Ⅱ
第1章 大庆xx财险公司企业概况 1
1.1公司自然状况 1
1.2公司经营状况 1
第2章 大庆xx财险公司理赔方式的设计 4
2.1保险理赔的方式 4
2.1.1 赔款方式 5
2.1.2 赔款金额的计算方法 6
2.2大庆xx财险财产理赔方式 7
2.2.1 固定资产的理赔 8
2.2.2 流动资产的理赔 9
2.2.3 机动车的理赔 9
第3章 xx财险公司收入核算设计 12
3.1会计科目的设计 12
3.1.1应收保费 12
3.1.2保费收入 12
3.1.3保户储金 12
3.1.4分保费收入 13
3.1.5追偿款收入 13
3.2收入核算设计 13
3.2.1保险业务收入的核算 13
3.2.2中途加保和退保的核算 16
3.2.3分保费收入的核算 17
3.2.4追偿款收入的核算 17
3.3收入会计凭证设计 18
3.3.1保费收据 18
3.3.2代理手续费结算单 19
第4章 大庆xx财险公司费用核算设计 20
4.1会计科目设计 20
4.1.1赔款支出 20
4.1.2预付赔款 20
4.1.3摊回分保赔款 21
4.1.4分出保费 21
4.1.5分保赔款支出和分保费用支出 22
4.2费用核算设计 22
4.2.1赔款业务的核算 22
4.2.2摊回分保赔款的核算 23
4.2.3分出保费的核算 24
4.3退保通知单设计 24
第5章 大庆xx财险公司内部控制制度设计 26
5.1 收入内部控制制度设计 26
5.2费用内部控制制度设计 26
5.2.1业务及管理费用的内部控制 27
5.2.2勘察费的内部控制 27
结束语 29
致谢 30
参考文献 31
Contents
Abstract Ⅰ
Abstract Ⅱ
Chapter 1 Company Profile 1
1.1Natural conditions the company 1
1.2Companies operating conditions 1
Chapter 2 Select the way of claims method 4
2.1The way insurance claims 4
2.1.1 Compensation method 5
2.1.2 The method of calculating the amount of compensation 6
2.2 Daqing Sunshine Insurance property claims 7
2.2.1 Claims of fixes assets 7
2.2.2 Current assets of the claims 9
2.2.3 Motor cehicle claims 9
Chapter 3 Income accounting design 12
3.1The design of accounts 12
3.1.1 Premiums receivable 12
3.1.2 Premiums income 12
3.1.3 Insured sacings 12
3.1.4 Reinsurance premium income 13
3.1.5 Recenue recocery section 13
3.2 Income accounting design 13
3.2.1 Premium income accounting 13
3.2.2 Intermediate accounting of additional insurance and surrender 16
3.2.3 Reinsurance premium income accounting 17
3.2.4 Accounting for income recovery section 17-br..
摘 要
随着我国经济持续快速健康发展，人民的生活水平不断提高，保险业务的社会需求不断增长，保险业的发展空间也越来越大，这对不断扩大业务规模，做大做强保险业提供了十分有利的条件。没有保费数量的增长，谈不上发展，但保费增长并不简单地等同于发展，如果单纯扩大数量，单纯追求速度，而不重视质量与效益，就会步入贫困化增长的歧途，使保险业的经营处于困难的境地，最终制约业务的发展。保险业是特殊的高风险行业，经营风险必须能控制住风险。因而，如何完善保险公司的业务核算正确建立社会保障体系，就成为保险行业目前急需要解决的问题。
在xx财险大庆支公司的实习期间，我对公司现行会计核算体系做了比较深入的了解与调查，发现该公司的业务核算及管理还存在一些不足，因而采用了理论与实际相结合的方法，设计收入与费用达到一个平衡点，从而更高的提高公司的利润。
关键词 保险业务 会计核算 内部控制
Abstract
Continues the fast healthy development along with our country economy, people's living standard enhances unceasingly, insurance business's social demand grows unceasingly, the insurance business development opportunities are also getting bigger and bigger, this to expands the service scale unceasingly, did makes the strong insurance business to provide the very advantageous condition greatly. Without the insurance premium quantity growth, is far from the development, but the insurance premium grows equates not simply in the development, if expands quantity purely, pursues the speed purely, but does not take the quality and the benefit, will march into the wrong road which the pauperization will grow, will cause the insurance business the management to be in the difficult region, will restrict the service finally the development. The insurance business are the special high risk profession, the operational risk must be able to control the risk. Therefore, how to improve the business of insurance companies to establish the correct accounting of the social security system has become the insurance industry is needed to solve the problem.
My present accounting system the company has done a more in-depth knowledge of the investigation .I found that this company's business accounting and the management also have some insufficiencies, thus has used the method which the theory and actual unifies, designs the sunlight insurance company Daqing Insurance company accounting system and the internal control system. Enhances the sunlight property by this to guarantee produces Insurance company's benefit, causes company's income and the expense achieves a balance point, thus higher enhances company's profit.
Key words: Insurance business Accounting Internal Control
目 录
摘要 Ⅰ
Abstract Ⅱ
第1章 大庆xx财险公司企业概况 1
1.1公司自然状况 1
1.2公司经营状况 1
第2章 大庆xx财险公司理赔方式的设计 4
2.1保险理赔的方式 4
2.1.1 赔款方式 5
2.1.2 赔款金额的计算方法 6
2.2大庆xx财险财产理赔方式 7
2.2.1 固定资产的理赔 8
2.2.2 流动资产的理赔 9
2.2.3 机动车的理赔 9
第3章 xx财险公司收入核算设计 12
3.1会计科目的设计 12
3.1.1应收保费 12
3.1.2保费收入 12
3.1.3保户储金 12
3.1.4分保费收入 13
3.1.5追偿款收入 13
3.2收入核算设计 13
3.2.1保险业务收入的核算 13
3.2.2中途加保和退保的核算 16
3.2.3分保费收入的核算 17
3.2.4追偿款收入的核算 17
3.3收入会计凭证设计 18
3.3.1保费收据 18
3.3.2代理手续费结算单 19
第4章 大庆xx财险公司费用核算设计 20
4.1会计科目设计 20
4.1.1赔款支出 20
4.1.2预付赔款 20
4.1.3摊回分保赔款 21
4.1.4分出保费 21
4.1.5分保赔款支出和分保费用支出 22
4.2费用核算设计 22
4.2.1赔款业务的核算 22
4.2.2摊回分保赔款的核算 23
4.2.3分出保费的核算 24
4.3退保通知单设计 24
第5章 大庆xx财险公司内部控制制度设计 26
5.1 收入内部控制制度设计 26
5.2费用内部控制制度设计 26
5.2.1业务及管理费用的内部控制 27
5.2.2勘察费的内部控制 27
结束语 29
致谢 30
参考文献 31
Contents
Abstract Ⅰ
Abstract Ⅱ
Chapter 1 Company Profile 1
1.1Natural conditions the company 1
1.2Companies operating conditions 1
Chapter 2 Select the way of claims method 4
2.1The way insurance claims 4
2.1.1 Compensation method 5
2.1.2 The method of calculating the amount of compensation 6
2.2 Daqing Sunshine Insurance property claims 7
2.2.1 Claims of fixes assets 7
2.2.2 Current assets of the claims 9
2.2.3 Motor cehicle claims 9
Chapter 3 Income accounting design 12
3.1The design of accounts 12
3.1.1 Premiums receivable 12
3.1.2 Premiums income 12
3.1.3 Insured sacings 12
3.1.4 Reinsurance premium income 13
3.1.5 Recenue recocery section 13
3.2 Income accounting design 13
3.2.1 Premium income accounting 13
3.2.2 Intermediate accounting of additional insurance and surrender 16
3.2.3 Reinsurance premium income accounting 17
3.2.4 Accounting for income recovery section 17-br..
