柳州钢铁厂从1973年开始实行内部银行制度以来,至今已有十五年了。实践证明:实行这项制度对划清企业内部经济责任,加强内部经济核算,加速流动资金周转,提高企业经济效益都发挥了积极作用,特别是随着企业深化改革,企业内部经济责任制的建立和发展,更加作用显著,效果良好。现将柳钢内部银行制度的产生和发展;做法和形式;效果和体会分述如下:一、产生和发展柳钢原是我区的一个亏损大户。建厂以来一直亏损,不仅给国家增加了很大负担,我厂职工也感到压力很大。为了实现扭亏增盈,就必须调动企业广大职工共同当家理财,开展内部经济核算。为此,我们本着统一领导,分级管理的原则,建立了两级核算的财务管理体制,制定了内部经济核算条例:明确总厂为全厂的核算中心,分厂等二级单位为厂内“内部 Liuzhou Steel Plant has been in operation for 15 years since its establishment of an internal banking system in 1973. Practice has proved that the implementation of this system has played an active role in drawing the internal economic responsibility of the enterprise, strengthening the internal economic accounting, accelerating the working capital turnover, and improving the economic efficiency of the enterprise. Especially with the deepening reform of the enterprise, the establishment of the internal economic responsibility system And development, more significant effect, good effect. Liuzhou Iron and Steel is now the internal banking system generation and development; practices and forms; results and experience are described below: First, the production and development of Liuzhou Iron and Steel is a loss of our region. Since the construction has been a loss, not only added a great burden on the country, I plant workers also feel great pressure. In order to realize losses and increase profits, it is necessary to mobilize the vast majority of workers and staff of enterprises to take the lead in managing personal wealth and carry out internal economic accounting. Therefore, in line with the principle of unified leadership and hierarchical management, we have established a two-level accounting financial management system and formulated the internal economic accounting regulations: specifying that the general factory is the accounting center of the whole factory and the second-level units such as branch factories are the factories "internal