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早在50年代末60年代初,厂内班组经济核算的做法如内部流通券、厂内货币等就是类似“厂内银行”的作法。1978年,1979年“厂内经销法”出现以后,有些工厂就开始试行厂内银行,近年来随着企业经营责任制的推行,厂内银行得以较快发展。没有内部银行全面经济核算,内部经济责任和经营承包就不可能巩固和发展。“厂内银行”提准确一点,还是用“内部银行”为好。内部银行与国家银行比较,基本区别只是活动空间与职权的强度不一样。内部银行是企业内部的货币发行中心、结算中心、信贷中心和出纳中心。吉林省计经委、工商银行、财政厅颁布的《国营工业企业“厂内银行”试行办法》,我总的印象是,对其职能、作用和任务拔得太高。要么办不到,要么将它变成整个财务科甚至超级财务科。吉
As early as in the late 1950s and early 1950s, the practice of on-site team economic accounting, such as internal currency bills, in-plant currency, etc., was similar to the practice of “in-plant banks.” In 1978, after the “In-plant Distribution Law” appeared in 1979, some factories began trials of in-plant banks. In recent years, with the implementation of the corporate responsibility system, in-plant banks have been able to develop rapidly. Without internal bank comprehensive economic accounting, internal economic responsibility and operation contracting cannot be consolidated and developed. It is better to use “internal banks” to improve the accuracy of “in-plant banks.” Compared with the National Bank, the basic difference between the internal bank and the national bank is only the strength of the space and power. The internal bank is the internal currency distribution center, settlement center, credit center, and cashier center. The General Administration of Industry, Banking and Finance Bureau of Jilin Province promulgated the “Trial Measures for Factory Banks of State-owned Industrial Enterprises”. My general impression is that the functions, roles, and tasks of these companies are too high. Either you can’t do it or you can turn it into an entire finance department or even a super finance department. Ji