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(一) 武钢是一个特大型联合企业,下设100多个二级厂、矿和处室。1985年下半年,开始筹办内部银行。四年多来,内部银行逐步发展和完善,在控管对象上,由生产、费用单位扩展到基建工程核算单位,全公司79个二级核算单位全部参加了内部银行。在核算内容上由生产流动资金扩展到大修、自筹基建、重措、更改等专用基金;在发挥职能上由结算职能拓宽到信贷、调控、监督、融资等职能全面运用。现在武钢内部银行已由初期的“结算中心”发展为统一管理、统一调度和调剂公司资金的“企业金融”中心,为推动企业的经营管理、完善
(1) WISCO is an extremely large conglomerate with more than 100 secondary plants, mines and offices. In the second half of 1985, we began to organize internal banks. For more than four years, the internal bank has gradually developed and improved. From the object of control, the production and expense units have been expanded to infrastructure construction accounting units. 79 secondary accounting units throughout the company have participated in internal banks. In terms of accounting content, it extends from production liquidity funds to special funds such as major repairs, self-financing infrastructures, re-measures, and changes; in terms of functions, it broadens the functions of the settlement to the full use of credit, regulation, supervision, financing, and other functions. Now WISCO’s internal bank has developed from an early “clearing center” to a “corporate finance” center that has unified management, unified scheduling, and adjusted company funds, in order to promote the management and improvement of enterprises.