厂内银行产生于推行和完善企业内部经济责任制的需要。目前多数工业企业通过厂内银行开展了厂内经济核算工作。但对怎样把厂内银行的核算纳入财务会计核算体系,并加以反映和监督,在理论和实践上还需要作进一步探讨。本文拟就厂内银行会计核算系统问题,谈点看法和做法,以供参考。一、厂内银行会计核算形式 The factory bank arises from the need to promote and perfect the internal economic responsibility system of the enterprise. At present, most industrial enterprises carry out in-factory economic accounting through in-house banks. However, how to incorporate the accounting of in-factory banks into the financial accounting system and reflect and supervise them needs to be further discussed in theory and practice. This article intends to plant the bank accounting system, talk about the views and practices for reference. First, the factory bank accounting forms