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企业内部银行(也称厂内银行)早在五十年代就已经兴起。传统的企业内部银行,突出的特征是“双轨制”。具体表现在以下方面:(1)内部银行核算业务与企业现行会计核算业务是两套帐、两套会计表报。前者的核算与报表只做企业内部考核用,不能对外。(2)内部银行的销售、利税、资金等业务核算实行内部计划价格核算办法,即使按照实际售价核算,其核算结果也与企业现行会计核算不相符。内部银行有关财务成果、资金效率方面的核算只能做内部考核参考的依据。(3)分厂的资金运动与企业实际的资金运动是不衔接的两个循环系统。这一弊端在销售及分配环节表现尤为突出。(4)分厂的物质利益一般实行与报告期实际完工产值(或产量)、或报告期检验入库的产成品
Internal corporate banks (also known as in-plant banks) have emerged as early as the 1950s. The traditional corporate internal bank is characterized by a “dual track system”. Specific performance in the following areas: (1) internal bank accounting business and the company’s current accounting business is two sets of accounts, two sets of accounting reports. The former’s calculations and statements are only used for internal assessments and cannot be external. (2) Internal bank sales, profits, taxes, funds, and other business accounting adopt internal plan price accounting methods. Even if calculated according to the actual selling price, the accounting results are inconsistent with the current accounting of the company. Internal bank accounting for financial results and capital efficiency can only serve as the basis for internal assessment. (3) The circulatory system of the capital movement of the branch is inconsistent with the actual fund movement of the company. This drawback is particularly prominent in sales and distribution. (4) The material interests of the branch are generally implemented with the actual completed output value (or output) during the reporting period, or the finished product that is inspected during the reporting period.