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南宁棉纺织印染总厂于1988年6月建立了厂内银行,将银行职能引进企业,这是深化财会改革的一种机制演变。随着经济体制改革的深化,我厂实行了承包经营责任制。为了配合承包制,财务和成本方面也作了相应的改革,而成立内部银行则是配合这些改革所采取的一项重要配套措施。几个月的实践证明,这一机制转变,在改革企业经营管理方面起到了如下作用:
Nanning Cotton Textile Printing and Dyeing Factory in 1988 June established an in-house bank, the bank functions introduced to the enterprise, which is to deepen a financial accounting system reform. With the deepening of the reform of the economic system, I plant a contract management responsibility system. In order to tie in with the contract system, financial and cost reforms have also been made. The establishment of an internal bank is an important complementary measure adopted in line with these reforms. A few months of practice have proved that the transformation of this mechanism has played the following roles in reforming the operation and management of enterprises: