企业内部银行（Intra firm banking）.docVIP

企业内部银行（Intra firm banking） Intra firm banking I. definition of internal banking The internal bank is the method of introducing the credit and settlement functions and methods of commercial banks to enrich and perfect the internal economic accounting within the enterprise. In the application and development of the basic functions of responsibility accounting, the enterprise (basic) management, financial credit (banking mechanism) and financial management (Accounting) three integration. Is a general credit funds to co-ordinate the operation of its own funds of enterprises and commercial banks, bank financing, unified adjust in internal use by enterprises subordinate units to absorb idle funds, regulating their capital reduction, activation and accelerate capital turnover, improve capital efficiency, and the target cost management, the enterprise internal economic responsibility preparation of organic combination, and supervision, assessment, control and management measures. Two, the functions of the internal banks The introduction of internal bank commercial bank credit, settlement, supervision, regulation, information feedback function, plan, organization, play a coordinating role, and become the enterprise and subordinate units of the economic transactions settlement center, credit management center and currency information feedback center. 1. settlement function - internal bank subordinate between accounting and economic exchanges, such as raw materials, fuel and power supply, finished products and semi-finished product transfer, service and equipment supply, commodity procurement, inventory, sales, service and operating expenses, and each kind of expenses, remit, allocation of funds. The use of internal settlement price and the corresponding internal means of payment, timely and accurate internal accounting. - effect: The original internal units of mutual economic exchanges, shorten the settling time, especially the original units in the community bank accounts op