应收保费在保险业务中,是指已收和未收的全部保险费。在保险会计业务上,应收保费是指应收但还未实际收回的保俭费。 应收保费是属于结算资金范畴。在保险业务管理上,搞较小比例的应收保险费是可以的,这不仅不影响企业经济效益的提高,而且,也会促进和保证保险事业的巩固和发展。然而,有的保险部门领导,单为完成指标而在应收保费上大做文章,结果给企业自身效益造成很大损失。 第一,应收保费使企业虚增了收入。保险公司应收保费余额比较大,直接影响企业自身效 Premiums receivable in the insurance business mean all the insurance premiums received and uncollected. In the insurance accounting business, the receivable premiums refer to the fringe benefits payable but not actually recovered. The premiums receivable belong to the scope of settlement funds. In the insurance business management, engage in a smaller proportion of premiums receivable is possible, which not only does not affect the economic efficiency of enterprises, but also will promote and ensure the consolidation and development of insurance. However, some leaders of the insurance sector have made a big fuss about the premiums receivable solely for the purpose of completing the indicator. As a result, they have caused huge losses to the enterprises themselves. First, premiums receivable inflated revenue for the business. Insurance companies receivables premium balance is relatively large, a direct impact on their own business