“厂内银行”诚然是经济体制改革中涌现的一个新事物。但是在改革中出现的任何好的制度和方法,如果不能进一步向规范化、制度化、现代化管理深化,也是不可能具有旺盛生命力的。“厂内银行”如果仅限于“搞活资金”或者控制一般费用,而不同会计改革配套发展,即使是运用行政手段,强制推行,也很难坚持下去,或者不免流于形式。在我们已经认识到责任会计是改革的方向,而“广内银行”又是以讲求经济效益为目的,并作为在企业内部全而贯彻落实和考核经济责任制的重要手段时,我们就完全可以将“厂内银行”和责任会计结合起来,使其成为责任会计核算的一种组织形式,按照责任会计谁负责、谁承当的原则,运用“厂内银行”作为责任会计结算中心,对企业经济活动的每个环节进行全面核算、控制、分析、考核,其结果即为奖惩的依据,使企业的每个责任中心,各负其责,各行其权,各尽其能,各得其利。而会计工 “In-plant bank” is indeed a new thing emerging from the economic system reform. However, any good system and method that emerged in the reforms cannot continue to flourish if it fails to further standardize, institutionalize, and modernize management. “In-plant banks” are limited to “invigorating funds” or controlling general expenses, and supporting different accounting reforms, even if they use administrative means to enforce them, it is difficult to persist, or inevitably flow into form. When we have already realized that responsibility accounting is the direction of reform, and “Guangdong Bank” is also aimed at stressing economic efficiency, and as an important means to fully implement and evaluate economic responsibility within the company, we can completely “In-plant bank” and liability accounting combine to make it an organizational form of responsible accounting. According to the principle of who is responsible for responsibility accounting and who accepts it, the “factory bank” is used as the responsibility accounting settlement center for corporate economic activities. Each part of the company conducts comprehensive accounting, control, analysis, and evaluation. The results are the basis for rewards and punishments. Each responsibility center of the company is responsible for its own responsibility, each of which has its own right, each doing its best. Each has its own benefit. The accountant