摘 要：在改革开放以来尤其是二十一世纪以来中国的保险行业得到了飞速的发展，成为了社会不可或缺的服务行业。本文之所以选择保险公司的会计核算是因为保险公司的账务处理不同于一般工业企业；属于财务管理方面的一个全新领域，通过在日常实务中的锻炼可以将所学的知识更加透彻的融入到今后的会计工作中。保险公司的会计核算除了日常的会计核算外，还主要体现在费用控制以及风险控制两个环节来进行。因此通过对保险公司日常会计核算的了解与分析，我们可以清楚的了解保险行业会计的职责。同时发现在保险行业内相关核算不健全、管理不规范的地方，并根据保险行业财务的大环境总结出日常工作存在的问题，总结出相对应的政策并建立相关会计规范。67877

毕业论文关键词：保险业,费用,财务风险,对策

Abstract：Since the reform and opening up, especially since the 20th century, China's insurance industry has been rapid development, it has become an indispensable social services sector. This paper chose accounting because the insurance company is an insurance company's accounting treatment different from the general industrial enterprises.Knowledge and learned books have some differences, belong to a new field of financial management, through exercise in the daily practice of knowledge learned can be more thoroughly integrated into future accounting work. Accounting of insurance companies in addition to the daily accounting, but also mainly in cost control and risk control for two links. Therefore, by understanding and analysis of the daily accounting of insurance companies, we can clearly understand the role of the insurance industry accounting.Also found within the insurance industry-related accounting is not perfect, the place is not standardized and summarized based on the environment of the insurance industry, the financial problems in their daily work, summed up the corresponding policies and the establishment of relevant accounting standards. 

Keywords：Insurance, Expenditure，Financial Risk, Countermeasure 

目 录

1  引言 3

2  保险行业内部控制理论介绍 3

2.1  保险行业内部控制的目标 3

2.2  保险公司建立和实施内部控制的原则 4

2.3  内部控制在保险行业的作用 4

3  公司简介及内部控制现状 4

3.1  公司简介 4

3.2  公司内部控制现状 5

4  浙商保险在财务内部控制面临的问题与挑战 7

4.1  对财务工作的专业定位模糊 7

4.2  财务人员专业素质不达标 7

4.3  财务信息系统基础设施建设不完善 7

4.4  缺乏统一的会计政策指导 8

4.5  财务风险重视不足 8

5  浙商保险财务内部控制中存在问题的对策 8

5.1  对财务工作进行专业的定位 8

5.2  提高财务人员的专业素质 9

5.3  加强财务系统基础设施的建设 9

5.4  建立并实行统一的会计政策 9