企业内部银行在它的产生和发展过程中,主要是作为贯彻和完善经济责任制的一种经济核算形式而发挥作用的。随着市场经济的发展,企业经营管理的内外部环境都发生了很大的变化,如:企业的筹资渠道和筹资方式不断增多,投资环境和投资范围也不断扩大;由于市场竞争的加剧,企业资金管理的风险也有所增大,等等。都需要内部银行利用其特有的手段和方式,在企业资金管理中发挥更大的作用。为此,有必要对企业内部银行的职能作进一步的探讨。笔者认为,企业内部银行的职能应主要表现在以下几个方面:一、资金筹措与供应职能在市场经济中,资金是企业从事生产经营活动的基本要素和前提。在投资方式和经营规模确定后,如何筹集到足够的资 In the process of its emergence and development, the internal bank of an enterprise plays its role mainly as an economic accounting form for carrying out and perfecting the economic responsibility system. With the development of market economy, the internal and external environment of business management has undergone great changes. For example, the financing channels and ways of raising funds of enterprises have been constantly increasing, the investment environment and the scope of investment have also been expanding. As the market competition intensifies, enterprises The risks of fund management have also increased, and so on. All need internal banks to utilize their unique means and methods to play a bigger role in enterprise fund management. Therefore, it is necessary to further investigate the functions of internal banks. The author believes that the functions of the internal bank should be mainly in the following aspects: First, the financing and supply functions In a market economy, capital is the basic elements and preconditions for enterprises to engage in production and business activities. How to raise enough fund after determining the investment mode and business scale