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一、内部银行的类型目前,我国企业的内部银行,大体上可以划分为两种类型。一种是金融型,一种是管理型。金融型内部银行的结算办法与银行结算办法基本上相同,其结算种类在银行结算种类中根据需要选用。其会计核算也与专业银行会计核算相似,有的甚至与银行在企业的办事机构合署办公。它适用于大型联合企业、联合公司、紧密型企业集团。是企业内部融通资金、调剂余缺的类金融机构,对企业集中内部闲散资金,提高资金利用效果,增强企业应变能力具有重要的作用。管理型内部银行,在企业内部一定的范围履行价值管理职能,是会计事前、事中控制的补充,是_内部对商品经济运行机制的模拟。它也参照银行结算办
I. Types of Internal Banks At present, the internal banks of Chinese enterprises can generally be divided into two types. One is a financial type and the other is a management type. The settlement method for financial internal banks is basically the same as the bank settlement method. The type of settlement is selected according to the needs of bank settlement types. Its accounting is also similar to professional bank accounting, and some even work with banks in corporate offices. It applies to large conglomerates, joint companies, and compact enterprise groups. It is a type of financial institution that integrates funds within the company and adjusts the remaining gaps. It plays an important role in the company’s internal idleness of funds, improving the effectiveness of fund utilization, and strengthening the enterprise’s resilience. Managed internal banks, which perform value management functions within a certain range within the company, are complementary to pre-event and intra-event control, and are simulating the internal operation mechanism of commodity economy. It also refers to the Bank Settlement Office.