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实质与形式建立企业内部银行是将外部银行的控制、监督、信贷、结算等机制引入企业内部,运用经济杠杆来加强企业内部的经济管理。这是内部银行的实质,也是我们建立内部银行的初衷。一般来说,内部银行的核算是以内部原始凭证为依据,以内部价格为尺度,以结算为纽带,通过银行核算反映内部各责任单位的经济效果,其核心是内部结算。解决内部结算的关键问题是内部价格的制订和内部定额的确定。而“厂币”、“内部支票”仅仅是内部结算的一种比较直观的形式。现在有一些企业虽然没有建立内部银行,但在经营管理和经济核算中所形成的一套结算
The essence and form of establishing an internal bank of an enterprise is to introduce the external bank’s control, supervision, credit, and settlement mechanisms into the enterprise and use economic leverage to strengthen the internal economic management of the enterprise. This is the essence of the internal bank and is also the original intention of our internal bank. In general, the internal bank’s accounting is based on internal original vouchers, internal price as a measure, settlement as a link, and bank accounting to reflect the economic effects of internal responsible units. Its core is internal settlement. The key issues in resolving internal settlement are the formulation of internal prices and the determination of internal quotations. The “factory currency” and “internal checks” are just a relatively intuitive form of internal settlement. There are some companies that have not established internal banks yet, but a set of settlements formed in the management and economic accounting