企业内部银行（Intra firm banking）
Intra firm banking
I. definition of internal banking
The internal bank is the method of introdu住宅区的英文
cing the credit and ttlement functions and methods of commercial banks to enrich and perfect the internal economic accounting within the enterpri. In the application and development of the basic functions of responsibility accounting, the "enterpri (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 enterpris and commercial banks, bank financing, unified adjust in internal u by enterpris subordinate units to absorb i板栗烧肉
dle funds, regulating their capital reduction, activation and accelerate capital turnover, improve capital efficiency, and the target cost management, the enterpri internal economic responsibility preparation of organic combination, and supervision, asssment, control and management measures.
Two, the functions of the internal banks
The introduction of internal bank commercial bank credit, ttlement, supervision, regulation, informatio
n feedback function, plan, organization, play a coordinating role, and become the enterpri and subordinate units of the economic transactions ttlement center, credit management center and currency information feedback center.
1. ttlement function
- internal bank subordinate between accounting and economic exchanges, such as raw materials, fuel and power supply, finished products and mi-finished product transfer, rvice and equipment supply, commodity procurement, inventory, sales, rvice and operating expens, and each kind of expens, remit, allocation of funds. The u of internal ttlement price and the corresponding internal means of payment, timely and accurate internal accounting.
- effect:
The original internal units of mutual economic exchanges, shorten the ttling time, especially the original units in the community bank accounts opened, ttlement time long situation was greatly improved and the activation of funds, reduce the occupation of funds in transit.
By strengthening internal ttlement d一问一答
iscipline, we should solve the problem of mutual arrears of internal funds.
Originally, the physical form transfer垃圾分类广告语
between the internal units of the enterpri is embodied in all the economic activities within the enterpr上海远东出版社
i. Through internal ttlement, it becomes a commodity exchange and ttlement relationship that simulates external market accountin钢琴购买
g, and ts up intuitive values, cost view and commodity view.
2. financing credit function
With the principle of paid u of funds, the introduction of credit mechanism, the u of interest leverage adjustment, to promote the efficiency and efficiency of internal capital u.
- concentrating and absorbing the monetary capital of the subordinate units of the enterpri, making u of the credit leverage to carry out internal financing, and minimizing the external borrowing.
- effect:
Change the original not internal internal units parately to bank loans, mutual accommodation, and improved the extra funds shortage, unfair treatment situation, reduce the foreign loans, savings interest of foreign bank loans.
We should give full play to the functions of horizontal lending and vertical adjustment, and make sure
that the limited funds are really ud on the cutting edge, so as to promote the subordinate units to calculate carefully, reduce loans, advance early and improve the payment ability of enterpris.
3. supervisory control function
The main functions of the implementation of monitoring funds through the verification of enterpri quota, financial revenue and expenditure plan, the index system of economic responsibility system, clearing system and ttlement procedures, internal ttlement price system, internal contract, economic disputes arbitration system.
- effect:
Through supervision and control, so many unreasonable expens, capital outflow, lawlessness phenomenon has been checked and improved. Through the prior forecast, after the accounting supervision and management of the whole process, to make up for the shortcomings of traditional financial accounting afterwards.
4. information feedback function
Through the internal bank accounting information to accurately reflect the enterpri and the subordi
nate units of the income, expenditure, savings and business performance, strengthen information feedback, timely provide the basis for the enterpri decision-making and the adjustment of the credit plan.
Effect: all subordinate units of payments, balance feedback timely. Companies through the establishment of funds to collect, branch and deposit system, each unit of funds received, branch, storage statistics reported, and promptly grasp the dynamics of each unit of funds, sales and operation.
Three, scope of application
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enerally speaking, intra enterpri banks are suitable for enterpris and institutions with more responsibility centers. Generally not recommended to small enterpris or responsible entities, fewer enterpris and institutions u.
- enterpri group. Including covering the entire group of wholly-owned enterpris, holding, equity participation, and even related enterpris. This is the best way to strengthen financial management and shape the internal financing mechanism if the enterpri group can not establish a group financial company.
- large and medium-sized entity enterpris. Large corporations (including iron and steel plant, chemical plant, chemical plant, petrochemical plant, machinery plant), mining bureau, port authority and other enterpris, covering its subordinate production factory, workshop, three production enterpris, joint venture and function division.
- holding corporation.
The establishment of internal bank subsidiary holding shares of the enterpri groups, as a means of management control, such as agribusiness Corporation, investment management companies, industry holding company.
- large institutions. As institutions of higher learning, Design Institute, Academy of Sciences, Institute of management of the main connection of subordinate departments, institutions and scientific rearch and development company funds, scientific rearch funds and corporate funds.
Four, the principles and strategies for the formation of internal banks
1., we should link up with the existing financial system
