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武汉市中南商业大楼在“双增双节”中,采用内部小银行的管理方式,把有限的资金调剂好,摆布好,运用好,取得了扩销节资增效益的成绩。具体作法是: 大楼16个商场(即各商品部),实行内部独立核算,都在内部银行开立存款和贷款帐户,实行存贷分户核算,实贷实存。支票交各商场管理使用,规定各部门必须建立内部银行贷款与存款往来帐,按时间顺序及时记帐,从而增强了各部经理的资金核算观念,改变了以前上管下用,各商场争资金、要支票,资金占用大的局面。内部银行实行存款有息(月息1.5‰),借款付息(7.2‰),贷款逾期加收20％罚息,空头支票按面额1％罚款,对造成这类罚息罚款的,扣减
In the “Double Growth and Double Festival”, Wuhan Zhongnan Commercial Building adopts the management mode of an internal small bank. It has adjusted, allocated, and utilized limited funds, and achieved the results of capital increase in the expansion period. The specific approach is: Building 16 shopping malls (that is, various commodity departments), the implementation of internal independent accounting, both in the internal bank to open a deposit and loan account, the implementation of deposits and loans accounted for each household, real-life loans. The cheques are used for the management of various shopping malls and require that all departments must establish internal bank loans and deposits and exchanges accounts, and keep accounts in chronological order so as to enhance the concept of capital accounting for each department manager, change the previous use of funds, and compete for funds in various shopping malls. To check, capital occupies a big situation. Internal banks implement deposits with interest (monthly interest 1.5‰), borrowing interest (7.2‰), loans with overdue 20% penalty interest, and bad cheques with a penalty of 1% of face value. Deductions are made for penalties that result in such penalties