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承包以后,企业内部各级组织和全体职工,都有相对独立的经济利益。因此,需要模拟商品经济运行机制,运用价值规律的方法,建立内部结算制度,也就是“内部银行”,以便通过对财务收支实行有效的监督、控制,保证企业的经济活动沿着计划与法制的轨道运行,提高经济效益,完成承包任务。全国统配煤矿从开始开展内部经济核算起,就建立了局、矿两级“结算中心”。有的模拟银行的职能,建立了内部银行。但由于受产品经济和经济责任不落实的影响,一般只起到了内部往来划帐的作用。实行承包以
After contracting, internal organizations at all levels and all employees have relatively independent economic interests. Therefore, it is necessary to simulate the operational mechanism of commodity economy, use the method of value laws, and establish an internal settlement system, which is also called “internal bank”, in order to effectively supervise and control the financial revenue and expenditure to ensure that the economic activities of the enterprise follow the plan and the legal system. The orbital operation improves economic efficiency and completes the contracting task. Since the beginning of the internal economic calculations, the nationally-manufactured coal mines have established bureaus and mines as a “clearing center.” Some simulated bank functions established internal banks. However, due to the fact that the product economy and economic responsibility have not been implemented, they generally only play a role in internal accounting. Contracting to