论文部分内容阅读
实践证明,“厂内银行”这种管理形式有利于提高流动资金使用效益。它在流动资金管理方面可以起如下作用。第一、可以促进企业端正办企业的指导思想,解决浪费流动资金问题。造成流动资金损失的一个主要原因是企业盲目生产、盲目采购。采用“厂内银行”管理形式后,企业内部一切经济往来都通过“厂内支票”和“厂币”进行结算,资金层层分解,层层包,使各科室、车间、班组既要考虑“投入”,又要考虑“产出”,使生产和销售各个环节都纳入经济责任制的轨道,这就从根本上解决了过去那种盲目采购、浪费原材料、浪费资金的问题。第二、实行资金有偿占用,使责、权、利有机结合起来,调动了职工当家理财的积极性。过去,资金管理只是企业财务部门的事,现在企业内部所有部门都物连着钱,钱连着物,都有管理资金的责任,都有压力,资金的管理已经由少数人关心变成了人人关心,这有利于流动资金的节约使用。
Practice has proved that this type of management, “in factory bank,” is conducive to improving the efficiency of liquidity use. It can play the following role in liquidity management. First, it can promote the guiding ideology of enterprises to implement enterprises and solve the problem of wasting liquidity. One of the main causes of liquidity losses is the blind production and blind procurement of enterprises. After adopting the “in-plant bank” management form, all the economic transactions within the company are settled through “checks in the factory” and “factory currency”. The capital is decomposed layer by layer, so that all departments, workshops, and teams must consider " “Investment” also considers “output”, so that all aspects of production and sales are integrated into the economic responsibility system. This fundamentally solves the problems of blind procurement, waste of raw materials, and waste of funds in the past. Second, the use of funds to take up compensation, organic integration of responsibilities, rights, benefits, mobilized the enthusiasm of the staff financial management. In the past, money management was just a matter for the financial department of the company. Now all departments within the company are linked to money, money is linked to things, and they all have the responsibility of managing funds. All of them are under pressure. The management of funds has become a concern for all people from a small number of people. Concern, this is conducive to the conservation of liquidity.