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“厂内银行”制度是为适应承包企业内部由生产型向经营型、速度型向效益型以及封闭型向开放型的转变而逐步发展起来的。这一制度实际上是把社会银行的一些职能(如信贷、核算、监督、控制、结算等等)引入企业中,通过“厂内银行”对企业生产经营活动中的资金运动进行有效的管理,从而使企业内部的二级基层单位(各分厂、车间)或三级基层单位(各分厂、车间、班组)由过去的单纯生产组织单位变为生产经营单位,并成为一级利润中心和分配中心。这样就使责、权、利较好地统一起来,大大提高了厂内承包经营责任制的透明度。在晋中实行了承包经营责任制的国营企业中,有不少企业已建立了“厂内银行”,有的正着手建立,总起来讲,呈现出了不断巩固发展的趋势。
The “in factory bank” system is gradually developed to adapt to the transformation of the contracted companies from production-oriented to business-oriented, speed-oriented to profitable, and closed-to-open. This system actually introduces some functions (such as credit, accounting, supervision, control, settlement, etc.) of the social bank into the enterprise, and effectively manages the movement of funds in the production and operation activities of the enterprise through the “in-plant bank”. In this way, the second-level grass-roots units (workshops, workshops) or third-level grass-roots units (workshops, workshops, and shifts) within the company are changed from purely production-organized units to production-operating units, and become first-level profit centers and Distribution center. In this way, the responsibilities, rights, and benefits are better unified, which greatly increases the transparency of the responsibility system for contracted operations within the factory. Among the state-owned enterprises that have implemented the contract responsibility system in Jinzhong, many companies have established “in-plant banks”, and some are setting out to establish them. In general, they show a trend of continuous consolidation and development.