随着经济体制改革的不断深化,国家对企业逐步实行所有权和经营权分离,使搞活企业的外部条件日趋完善。如何完善企业内部经营机制已成为进一步搞活企业的重要课题,而要做到这一点,很重要的一条就是要扎扎实实地做好经济核算的基础工作,落实企业内部承包经济责任制。厂内银行这一机制正随着企业内部承包经济责任制的建立和完善,逐步地引入企业并显示出明显的积极作用。笔者认为,所谓厂内银行就是把银行的监督、控制、信贷、结算机制引入企业,在企业财务部门设置内部银行作为内部结算中心,它是企业内部各级经济核算单位之间,相互提供产品、物资和劳务时,按照内部结 With the continuous deepening of the reform of the economic system, the state has gradually separated its ownership and management rights from its enterprises, so that the external conditions for invigorating the enterprises are gradually improving. How to improve the internal operation mechanism of enterprises has become an important task to further invigorate the enterprises. To do this, a very important one is to do a solid job of basic work of economic accounting and implement the economic responsibility system of contracting within enterprises. With the establishment and improvement of the economic responsibility system of contracting within the enterprise, the mechanism of the factory bank is gradually introduced into the enterprise and shows a clear positive effect. The author believes that the so-called factory bank is the introduction of bank supervision, control, credit and settlement mechanism into the enterprise, set up an internal bank in the corporate finance department as an internal settlement center, which is the internal economic accounting units within the enterprise to provide each other products, Goods and services in accordance with the internal knot