当前,在实施内部银行工作中,有一种热情很高、认识不甚一致,实际尚无规范可循的情况。除了单轨制与双轨制之分外,主要还有以下一些不同的认识和作法: 一、内部银行是企业财务结算中心,不仅产、供、销、运业务往来都通过内部银行结算,就是成本、工资、奖金、利润等,也都通过内部银行进行计算与分配。还负责企业内部各核算单位产量、质量、材料销耗、成本(费用)、资金占用、利润完成等指标的考核,企业财会部门大有被内部银行取而代之的趋势。这种把内部银行职能扩大化的作法,可能并非企业财会人员本来意愿。二、内部银行是巩固、完善、发展经营承包责任制的有效形式。这种看法原无可非议。但实际工 At present, there is a high level of enthusiasm and a lack of consensus in the implementation of internal bank work. Actually, there is no standard to follow. Apart from the single track system and the dual track system, there are some different understandings and practices as follows: 1. The internal bank is the financial settlement center of the enterprise. Not only does the production, supply, sales, and transportation business transactions pass through internal bank settlement, but also costs and wages. , bonuses, profits, etc. are also calculated and distributed by internal banks. It is also responsible for the assessment of indicators such as output, quality, material consumption, cost (cost), capital occupation, and profit completion of each accounting unit within the company. The corporate finance and accounting department has been largely replaced by internal banks. This practice of expanding internal bank functions may not be the intention of the corporate financial personnel. Second, the internal bank is an effective form of consolidating, improving, and developing the contract responsibility system. This view is beyond reproach. But the actual work