江苏宝应县百货公司于1983年开始试行内部银行办法,通过几年的逐步完善,效果显著。该公司的内部银行具有多种功能。一是对所属5个半独立核算的批发部,进行对外资金结算,并为控制超期在途商品、超期委托银行收款、超期商品储存发挥作用;二是对所属5个独立核算的零售门市部(向银行开户的)进行资金拆借,调剂余缺。开办内部银行后,不仅使该公司在资金使用上得到统一,而且在经营管理上也得到加强。内部银行的具体做法是: 一、定资金、定方法、定要求定资金,控制“三个超期”。一是搞好库存商品资金定额,对186个商品小类定额到批发部和柜组,按保本期核定资金周转天数,超过时间为超期 Jiangsu Baoying County Department Store began piloting the internal bank approach in 1983 and has achieved remarkable results through several years of gradual improvement. The company’s internal bank has multiple functions. First, the five independent semi-independent wholesale department, the settlement of foreign funds, and to control overdue goods in transit, commissioned by the bank overdue goods collection, overdue goods storage play a role; the second is the five independent accounting retail outlets ( To the bank account) for funds lending, swap the remaining. After the opening of an internal bank, not only has the company been unified in the use of funds, but also has been strengthened in its management. The specific practices of internal banks are: First, set the capital, set the method, will be required to set the funds to control the “three extended.” The first is to do a good job of inventory of goods quotas, quotas on 186 categories of commodities to the wholesale department and cabinet group, according to the capital verification of the capital turnover days, more than the time for the expiration