实行企业内部核算后,二级核算单位之间的一切劳务、物资都不能无偿提供、调拨和领用,必须按照经济核算原则实行“等价交换”,企业只有建立局内银行,才能适应这种“买卖关系”的需要。为此,我局从1985年起,建立了内部银行,基本做法是: 1、办好二级核算单位经济核算员学习班。通过培训,经济核算员基本达到“三懂”,“四会”要求,即:懂经济核算的目的意义,懂结算程序,懂记帐方法;会开局内银行支票,会运用会计科目,会记各种帐目,会编报会计报表。2、制定与“局内银行”相适应的核算规定和 After the internal accounting is implemented, all labor services and materials between the second-level accounting units can not be provided, transferred and requisitioned at their own expense. The “equal exchange” must be implemented in accordance with the principle of economic accounting. Only by establishing an in-house bank can an enterprise adapt itself to this “ Trading relationship ”needs. To this end, our bureau from 1985 onwards, established an internal bank, the basic approach is: 1, do a good job two economy accounting unit accounting unit classes. Through training, economic accountants basically reached the requirements of “three understandings” and “four meetings”, namely: understand the purpose of economic accounting, understand the settlement procedures and understand the accounting methods; will start an internal bank check, will use the accounting subjects, will remember Various accounts, will prepare the accounting statements. 2, to develop and “in-house bank” to meet the accounting requirements and