目前,我国工业企业的内部管理体制,一般都实行厂部、车间、班组三级管理。有些大型联合企业则是实行总厂(公司)、分厂、车间、班组等四级管理,小型企业也有实行厂部、班组二级管理的。厂内银行的核算体系应与管理体制相适应。实行三级管理的企业也实行三级核算,一般厂部、车间两级为专业性核算,班组为群众性核算。厂部、车间(部门)和班组的核算,组成了企业全面经济核算的完整体系。车间(部门)核算和班组核算是推行 At present, the internal management system of industrial enterprises in our country generally adopts the three-level management of factories, workshops and teams. Some large-scale joint ventures carry out four-level management such as general factory (company), branch factory, workshops and team groups. Small-sized enterprises also implement second-level management of factories and teams. Factory accounting system should be consistent with the management system. The implementation of three-tier management of enterprises also implement three accounting, general factory, workshop two professional accounting, team accounting for mass. Factory Department, workshop (department) and team accounting, formed a complete system of comprehensive enterprise accounting. Workshop (departmental) accounting and team accounting is the implementation