论文部分内容阅读
一、什么是厂内银行 厂内银行并不是银行的分支机构,而是把银行的职能引入企业内部,用以充实和完善企业内部的经济核算办法,成为企业经济核算的一种新的组织形式。 建立厂内银行、引入银行机制是指厂内银行将承担企业内部金融管理的职能,成为企业内部的结算中心、信贷中心、货币发行中心,使企业的金融管理与财务管理、会计核算、统计核算、业务核算相结合,从而形成对企业经济活动的全面核算、全面监督、全面控制的体系。
I. What is a factory bank A bank within a factory is not a branch of a bank, but instead introduces the functions of the bank into the enterprise to enrich and improve the internal economic accounting methods and become a new organizational form of enterprise economic accounting. . The establishment of an in-plant bank and the introduction of a banking mechanism means that the in-plant bank will assume the functions of internal financial management of the enterprise and become an internal settlement center, credit center, and currency issuance center, enabling the enterprise’s financial management and financial management, accounting, and accounting The combination of business accounting and business accounting has led to the formation of a comprehensive accounting, comprehensive supervision, and comprehensive control system of corporate economic activities.