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一、内部银行能否适应所有的企业?是否都能推动企业管理的强化? 内部银行作为企业内部搞好资金调度、强化资金管理的一种方式,具有较强的系统性和管理水平。它对开办单位提出了—个必须具备的条件,即有较高的财务素质和规范化的企业经营制度。如果一个企业在不具备此条件的情况下开办内部银行,势必造成两方面的负效应:一是在管理水平和财务素质不高的企业中实行内部银行,势必使有限的财务力量,既忙于繁重的核算业务,又需顾及内部银行的资金营运,顾此失彼,影响正常的财务管理。二是在财务力量不足的企业中实行内部银行,势必使一部分财会人员致力于内部银行的管理,从而导致各个环节的核算力量又相对弱化。内部银行虽然是适应企业改革的需要,但不
1. Can internal banks adapt to all enterprises? Can they all promote the strengthening of enterprise management? Internal banks, as a way of improving fund management and strengthening fund management within an enterprise, have a strong systemic and managerial level. It put forward a necessary condition for the start-up company, that is, a higher financial quality and a standardized business management system. If an enterprise establishes an internal bank without such conditions, it will inevitably cause negative effects in two aspects: First, the implementation of internal banks in enterprises with low management level and financial quality will inevitably make limited financial powers both busy and heavy. The accounting business also needs to take into account the internal bank’s capital operations, care for each other, and affect the normal financial management. Second, the implementation of internal banks in enterprises with insufficient financial resources will inevitably cause some accounting personnel to commit themselves to the management of internal banks, resulting in a relatively weakening of the accounting power in all aspects. Although the internal bank is adapted to the needs of enterprise reform, it does not