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随着经济体制改革不断地深入和发展,企业内部各项改革也在不断的深化,建立了不同形式的经营承包责任制。为了适应企业内部经济责任制的发展,完善并充分发挥经济承包责任制的作用,必须推行有中国特色的责任会计制,而建立内部银行又是推行责任会计制的最好形式。现对这个问题谈谈我个人的认识和实践中的体会。
With the continuous deepening and development of the reform of the economic system, various reforms within the enterprise are also being continuously deepened, and different forms of responsibility system for operating contracts are established. In order to adapt to the development of the internal economic responsibility system, improve and give full play to the role of economic contract responsibility system, it is necessary to promote the responsibility accounting system with Chinese characteristics. Establishing an internal bank is also the best form of implementing the responsibility accounting system. Now on this issue to talk about my personal understanding and experience in practice.