厂矿企业为推行经济责任制的需要,对企业内部发生的经济往来存在着一个如何结算的问题.目前,这种内部结算有很多方式,如本票、代金券、内部银行支票等.这些方式都各有其长短,本票和代金券虽可起到货币收支的真实感,但收付、携带、保管、核算,增加了一系列复杂手续.建立内部银行使用内部支票和内部托收承付结算,增设会计科目过多,手续也很复杂.我认为较为简便的是采取“内部结算”方式,在企业财务科办理内部结算.内部结算的一些具体做法:1.增设“内部结算”(资金占用、资金来源共同类)、“拨付所属流动资金”(资金占用类)、“上级拨入流动资金”(资金来源类)科目.2、内部各单位在厂部的“内部结算”户是 There is a problem of how to settle the economic and business exchanges within the company for the purpose of implementing the economic responsibility system. Currently, there are many ways of internal settlement, such as promissory notes, vouchers, and internal bank cheques. These methods are Each has its own length and length. Although promissory notes and vouchers can provide a sense of realism in currency receipts and payments, the collection, payment, storage, and accounting have added a series of complicated procedures. The internal bank has used internal cheques and internal collection commitments. Settlement, adding too many accounting subjects, the procedures are also very complicated. I think it is more convenient to take “internal settlement” approach, in the corporate financial department for internal settlement. Internal settlement of some specific practices: 1. Add “internal settlement ”(Funded funds, common funding sources), “Appropriation of current working capital ” (financed funds), “Superinuction of working capital ” (fund source type) subjects. 2, Internal units at the plant “internal settlement” is