企业全面推行责任会计是向管理要效益的重要手段之一。而推行责任会计,必须有一个统一、健全的内部结算中心,来控制整个企业的经济活动,用商品经济规律引导责任单位的生产经营活动。内部银行就可以行使这种职能,它能运用存贷计息的手段来增强责任单位的成本意识和资金的时间价值观念,以明确的责任数量标志,理清各责任单位的经济关系和经济责任。因此建立和完善内部银行是推行责任会计必不可少的工作,也是一个重要步骤。一、责任会计与内部银行都是为企业内部经济责任制服务的,两者相辅相成,互相促进责任会计是企业为了强化内部生产经营管理,在内部建立若干责任中心和责任核算系统,并对各责任 The full implementation of responsibility accounting by enterprises is one of the important means for management to benefit. To implement responsibility accounting, there must be a unified and sound internal settlement center to control the economic activities of the entire enterprise, and guide the production and business activities of the responsible units with the laws of commodity economy. The internal bank can exercise this kind of function. It can use the means of deposit and loan to increase the cost consciousness of the responsible unit and the concept of time value of the capital, clearly sign the number of responsibilities, and sort out the economic relations and economic responsibilities of the responsible units. . Therefore, the establishment and improvement of internal banks is an indispensable task for implementing accountability accounting, and it is also an important step. I. Responsibility Accounting and Internal Banking are all services for the internal economic responsibility system of an enterprise. They complement each other and promote mutual accountability. The purpose of the company is to strengthen the internal production and operation management, and to establish several internal responsibility and accountability systems within the company.