近期,笔者在对人保公司审计时发现,中国人民保险公司系统为规范会计基础工作,一般由省分公司统一印制财产保险赔款专业收据,一式三联,一联存根,二联为收款单位和个人收据联,三联为付款单位记账联;并统一印制了财产保险手续费专用发票。在收据和发票上还特别注明需收款单位盖章,未盖章无效。这对于规范人保公司会计核算,及其会计凭证的整齐划一,起到了一定的作用,但笔者认为该做法不妥。原因如下:第一、赔款收据和手续费发票理应由接收财产保险赔款的单位和个人,以及接收财产保险手续费的单位或个人出具,尤其是单位,一般均有收据,至于个人可以出具领条。第二、由人保公司印制赔款收据和手续费发票,一般是收据和发票的有关内容均由保险公司的工作人员填写,收款单 Recently, the author of the PICC audit found that the PICC system to regulate the basic accounting work, generally printed by the provincial branch of professional insurance property receipts, a triple, a joint stub, the second for the payee and Personal receipt of the joint triple for the accounting unit of the payment unit; and a unified printed property insurance fee special invoice. On the receipt and invoice also specified on the receiving unit stamped, not stamped invalid. This is to standardize PICC’s accounting, and its accounting documents uniform, has played a certain role, but I think that this is not appropriate. The reasons are as follows: First, the invoices for claims and handling charges should be issued by the entities and individuals that receive the property insurance claims and by the entities or individuals that receive the property insurance fee. In particular, units generally have receipts, . Second, printed by the PICC compensation receipt and handling fee invoices, receipts and invoices are generally related to the contents of the insurance company by the staff fill out a single