截至2005年12月末,全国产险公司应收保费81亿元,同比增长34.94%,高于同期保费收入增幅20.91个百分点。《中国保险业发展蓝皮书(2004-2005)》指出,应收保费增幅较高的问题已成为目前保险业界亟需关注的重要风险点之一。应收保费的高速增长不仅增加了保险公司的税费负 As of the end of December 2005, the national property and casualty insurance companies should receive a premium of 8.1 billion yuan, an increase of 34.94% over the same period of last year, up 20.91 percentage points from the growth in premium income over the same period. The Blue Book for the Development of China’s Insurance Industry (2004-2005) pointed out that the issue of higher margin receivables has become one of the most important risk points for the insurance industry at present. The rapid growth of receivables not only increases the tax burden of insurance companies