畢業(yè)設(shè)計(jì)，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，22000字左右。介紹：
摘 要
隨著我國經(jīng)濟(jì)持續(xù)快速健康發(fā)展，人民的生活水平不斷提高，保險(xiǎn)業(yè)務(wù)的社會需求不斷增長，保險(xiǎn)業(yè)的發(fā)展空間也越來越大，這對不斷擴(kuò)大業(yè)務(wù)規(guī)模，做大做強(qiáng)保險(xiǎn)業(yè)提供了十分有利的條件。沒有保費(fèi)數(shù)量的增長，談不上發(fā)展，但保費(fèi)增長并不簡單地等同于發(fā)展，如果單純擴(kuò)大數(shù)量，單純追求速度，而不重視質(zhì)量與效益，就會步入貧困化增長的歧途，使保險(xiǎn)業(yè)的經(jīng)營處于困難的境地，最終制約業(yè)務(wù)的發(fā)展。保險(xiǎn)業(yè)是特殊的高風(fēng)險(xiǎn)行業(yè)，經(jīng)營風(fēng)險(xiǎn)必須能控制住風(fēng)險(xiǎn)。因而，如何完善保險(xiǎn)公司的業(yè)務(wù)核算正確建立社會保障體系，就成為保險(xiǎn)行業(yè)目前急需要解決的問題。
在xx財(cái)險(xiǎn)大慶支公司的實(shí)習(xí)期間，我對公司現(xiàn)行會計(jì)核算體系做了比較深入的了解與調(diào)查，發(fā)現(xiàn)該公司的業(yè)務(wù)核算及管理還存在一些不足，因而采用了理論與實(shí)際相結(jié)合的方法，設(shè)計(jì)收入與費(fèi)用達(dá)到一個平衡點(diǎn)，從而更高的提高公司的利潤。

關(guān)鍵詞 保險(xiǎn)業(yè)務(wù) 會計(jì)核算 內(nèi)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 錄
摘要 Ⅰ
Abstract Ⅱ
第1章 大慶xx財(cái)險(xiǎn)公司企業(yè)概況 1
1.1公司自然狀況 1
1.2公司經(jīng)營狀況 1
第2章 大慶xx財(cái)險(xiǎn)公司理賠方式的設(shè)計(jì) 4
2.1保險(xiǎn)理賠的方式 4
2.1.1 賠款方式 5
2.1.2 賠款金額的計(jì)算方法 6
2.2大慶xx財(cái)險(xiǎn)財(cái)產(chǎn)理賠方式 7
2.2.1 固定資產(chǎn)的理賠 8
2.2.2 流動資產(chǎn)的理賠 9
2.2.3 機(jī)動車的理賠 9
第3章 xx財(cái)險(xiǎn)公司收入核算設(shè)計(jì) 12
3.1會計(jì)科目的設(shè)計(jì) 12
3.1.1應(yīng)收保費(fèi) 12
3.1.2保費(fèi)收入 12
3.1.3保戶儲金 12
3.1.4分保費(fèi)收入 13
3.1.5追償款收入 13
3.2收入核算設(shè)計(jì) 13
3.2.1保險(xiǎn)業(yè)務(wù)收入的核算 13
3.2.2中途加保和退保的核算 16
3.2.3分保費(fèi)收入的核算 17
3.2.4追償款收入的核算 17
3.3收入會計(jì)憑證設(shè)計(jì) 18
3.3.1保費(fèi)收據(jù) 18
3.3.2代理手續(xù)費(fèi)結(jié)算單 19
第4章 大慶xx財(cái)險(xiǎn)公司費(fèi)用核算設(shè)計(jì) 20
4.1會計(jì)科目設(shè)計(jì) 20
4.1.1賠款支出 20
4.1.2預(yù)付賠款 20
4.1.3攤回分保賠款 21
4.1.4分出保費(fèi) 21
4.1.5分保賠款支出和分保費(fèi)用支出 22
4.2費(fèi)用核算設(shè)計(jì) 22
4.2.1賠款業(yè)務(wù)的核算 22
4.2.2攤回分保賠款的核算 23
4.2.3分出保費(fèi)的核算 24
4.3退保通知單設(shè)計(jì) 24
第5章 大慶xx財(cái)險(xiǎn)公司內(nèi)部控制制度設(shè)計(jì) 26
5.1 收入內(nèi)部控制制度設(shè)計(jì) 26
5.2費(fèi)用內(nèi)部控制制度設(shè)計(jì) 26
5.2.1業(yè)務(wù)及管理費(fèi)用的內(nèi)部控制 27
5.2.2勘察費(fèi)的內(nèi)部控制 27
結(jié)束語 29
致謝 30
參考文獻(xiàn) 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..