威海玻璃厂从1985年开始建立“厂内银行”制度,经过几年不断的完善,在承包中逐步引入监督、控制、信贷结算机制,收到良好的效果。我们主要抓了六个环节: 一、建立厂内银行体制。厂内银行和厂内财务科为一套人马,由分管财务的副厂长兼行长,财务科长兼副行长;各分厂、车间设有专职脱产核算员,把国家考核企业的有关规定作为厂内银行考核各单位财务管理状况的基本依据。二、核准定额。在核清企业各项家底的基础上,参照企业的物化劳动和活劳动消耗的最好水平以及国内同行业的先进定额标准,制定出本厂的平均先进定额。各核算单位在厂内银行分设户头,分灶吃饭,分计盈亏。三、制定厂内计划价格。以市场预测价格为依据,以优质优价为原则,制订出与市场价格基本吻合的厂内计划价格,以此协调各核算单位的投入产出关系。四、加强计量工作。厂设置计量科,从原料 Weihai Glass Factory started to establish the “In-plant Banking” system from 1985. After several years of continuous improvement, it gradually introduced supervision, control, and credit settlement mechanisms into the contract, and received good results. We mainly focus on six links: First, establish a factory banking system. The in-plant bank and the factory finance department are a set of troops. They are the deputy director and president in charge of finance, and the chief and deputy president of the financial department. There are full-time post-production auditors in the branches and workshops, and relevant regulations for the national assessment companies. As a basic basis for in-plant banks to assess the financial management status of each unit. Second, the approved quota. On the basis of verifying the various corporate foundations, we will formulate the average advanced quota of the factory with reference to the best level of materialized labor and living labor consumption of the company and the advanced quota standards of the domestic industry. Each accounting unit set up accounts in the factory bank, divided the stove to eat, and calculate the profit and loss. Third, the development of factory planned prices. Based on market-predicted prices, and based on the principles of high quality, high prices, and prices, we have formulated factory-planned prices that are basically in line with market prices, in order to coordinate the input-output relationship of each accounting unit. Fourth, strengthen the measurement work. Factory set up metrology section from raw materials