企业内部银行管理制度

企业内部银行 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 一、企业内部银行定义 企业内部银行是引进商业银行的信贷与结算职能和方式于企业内部，来充实和完善企业内部经济核算的办法。在运用和发展责任会计基本功能上，将“企业(基础)管理”、“金融信贷(银行机制)”、“财务管理(会计核算)”三者融为一体。一般是将企业的自有资金和商业银行的信贷资金统筹运作，在内部银行统一调剂、融通运用，通过吸纳企业下属各单位闲散资金，调剂余缺，减少资金占用，活化与加速资金周转速度，提高资金使用效率、效益，与目标成本管理、企业内部经济责任制有机结合，并监督、考核、控制和管理办法。 二、企业内部银行的职能 内部银行引进商业银行的信贷、结算、监督、调控、信息反馈职能，发挥 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 、组织、协调作用，并成为企业和下属单位的经济往来结算中心、信贷管理中心、货币资金的信息反馈中心。 1.结算职能 ——内部银行对下属各核算及其之间的经济往来，诸如:原材料、燃料、动力供应、产成品与半成品的转移、劳务提供、器材设备的供应、商品采购、库存、销售、服务及营业费用发生，以及各种费用支出、解缴，资金调拨，都运用企业内部结算价格和相应的内部支付手段，及时准确地进行内部核算。 ——效果:对原来内部各单位相互经济往来，缩短了结算时间，尤其原各单位在社会上的银行多头开户，结算时间长的局面大为改善，活化了资金，减少了在途资金占用。 通过强化内部结算纪律，解决内部资金相互拖欠问题。 原来企业内部单位之间实物形态转移，体现为企业内部一切经济活动。通过内部结算变成模拟外部市场核算的商品交换、结算关系，树立直观的价值观、成本观、商品观。 2.融资信贷职能 ——以资金有偿占用的原则，引入信贷机制，运用利息杠杆调节作用，促进企业内部资金使用效率、效益。 ——集中和吸纳企业下属各单位的货币资金，利用信贷杠杆进行内部资金融通，并尽量减少对外借款。 ——效果:改变了原来内部各单位分头向银行贷款、内部不能相互融通的情况，改进了资金多余与紧缺、苦乐不均的局面，减少了对外贷款，节省了对外银行贷款利息。 发挥横向拆借和纵向调剂职能，把有限资金真正用在刀刃上，促进各下属单位精打细算、少贷、早还，提高企业支付能力。 3.监督控制职能 ——监控职能主要通过企业核实的各项资金定额、财务收支计划、经济责任制指标体系、结算 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 、结算程序、内部结算价格体系、内部 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 、经济纠纷仲裁制度等实现。 Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote ——效果:通过监督、控制，使许多不合理开支、资金外流问题、违法乱纪现象得到遏制和改善。通过事前预测、事中监督、事后核算进行全过程管理，弥补传统财务会计事后算帐的不足。 4.信息反馈职能 ——通过内部银行核算资料，准确反映企业和下属各单位的收入、支出、节余情况和经营业绩，加强信息反馈，及时为企业领导决策和调整信贷计划提供依据。 ——效果:对各下属单位收支、结存情况反馈及时。公司通过建立资金收、支、存制度，每天对各单位资金收、支、存情况统计上报，及时掌握各单位资金动态、销售经营情况。 三、适用范围 一般而言，企业内部银行适用于具有较多责任中心的企事业单位。一般不推荐给小企业或责任实体少的企事业单位使用。 ——企业集团。包括覆盖整个集团全资企业，控股、参股乃至关联企业。这是企业集团时下不能建立集团财务公司，而加强财务管理、塑造内部融资机制的最佳方法。 ——大中型实体性企业。包括大型联合企业(钢铁厂、化工厂、化肥厂、石化厂、机械总厂)、矿务局、港务局等企业，覆盖其下属各个生产分厂、车间、三产企业、合资企业乃至职能部、室。 ——控股性总公司。对下属控股、参股形成的企业群体建立内部银行，作为管理控制的一种手段，如农工商总公司、投资管理公司、行业控股公司。 ——大型事业单位。如高等院校、设计院、科学院、研究所，主要对下属各部门、机构和科研开发公司的事业经费、科研经费和企业资金的统盘管理。 四、组建内部银行的原则和策略 1.要与现行财务制度相衔接 遵守企业财务通则、会计准则的基本要求，与现行财务会计核算体制相结合，发挥事前、事中控制作用。如果完全脱离现有财会体系另搞一套，将增加企业管理难度和复杂性。 2.企业内部银行运作的工作量和成本要适中 企业内部银行新组建和运作将增加额外管理工作和运行成本。在设立前，须对其本身进行成本棗效益分析。如果内部银行的体系、机构搞得过大，程序过于复杂，会减缓经营决策速度，反而得不偿失。 3.合理划分出下属责任单位 在我国企业管理中，一个倾向是在企业内部划小核算单位，甚至大量划出独立核算单位，实行自负盈亏，其目的是增加下属单位激励机制和经营压力;但其副作用是企业内部出现本位主义，出现诸侯割据的现象。盲目自求发展，反而损害整体利益。从这个角度讲，企业内部核算单位并不是划得越细越好。 Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 企业须适当划分下属责任单位，合理区分内部独立核算(法人型下属单位)和非独立性核算，尤其对工序相关性的联合生产企业，更不宜划分出独立核算单位。对非独立核算单位，可以采用“模拟法人”核算经营。 因为下属责任单位均须在内部银行下户，下属责任单位数量与内部银行工作量成正比，应考虑合理设立责任单位。 4.遵守国家金融法律、法规和政策 国家、政府还未出台对内部银行的专门的监管法律、法规，还须遵守散见于其他法律、法规中的相关条文，在现行法律环境范围内合法运行。尤其是内部银行的各项职能须严格限定在企业边界内，不能任意在社会上乱集资、乱融资和乱投资。要认识财务公司与内部银行的根本区别。 5.与企业层次结构相匹配 一般而言，一个企业具有二级、三级管理层次。对大型企业或企业集团而言，甚至可能有四级、五级下属单位。那么内部银行是否囊括所有层次的下属企业呢, 对二、三级企业(群体)，当所有下属责任单位数量不多时，可设立一级内部银行。 对具有三、四层的大企业、集团、下属责任单位庞大时，可设立二级内部银行。第一级为集团级内部银，第二级为子公司级内部银行。例如，在矿务局，可设局级内部银行和矿级内部银行。 6.考虑与现行企业管理体制接轨 内部银行的组织机构、核算办法心量简化、实效化，与现行组织系统相衔接。当然，可以有不同的实施策略:一种是整备好企业基础管理工程再实施企业银行;另一种是待条件基本具备时即以实施，一边运行内部银行，一边反向拉动管理体制趋于完善。 7.选择最佳功能组织结构 内部银行具有结算、信贷、监控、信息反馈四项职能，对不同企业组建内部银行。这几项职能的重要性不一定均衡、同等权重，有的企业侧重于结算，有的企业侧重于内部资金融通。因而，企业可根据自身目的，选择自身内部银行的功能结构。当然，在不同的运行阶段，可适时调整其权重结构。 8.参考和吸收先进经验 国内外具有组建企业内部银行的较多经验，应充分吸收这些典型的合理性和成功之处，在融合贯通基础上创新和结合实情操作。 9.考虑内部结算以市场价格优先的“双轨制”制 企业内部银行对企业各下属单位的内部结算价格制定须以市场价格为依据。如果内部价格高于市场价格，买方单位受到损失;卖方觉得成本比市场高也可以销售出去，感觉不到降低成本、改进自身生产管理的压力，从而也就削弱企业竞争力。 Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 实行“单轨制”制(如在日本索尼集团)，就是当企业内部价格高于市场价时，买方单位有权可从外部市场挑选采购，不必从本企业购进。 五、运行模式设计和选择 1.运行模式从我国现有企业的内部银行实践出发，总结出三种运行模式: 平台 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 1:“双轨制”企业内部银行 现行财务会计核算体系与内部银行责任会计核算体系相互独立，各自平行地开展核算。前者侧重于企业实际经营效果的真实反映和对外报告财务信息，后者侧重于对责任单位内部经济责任业绩的反映、核算。 ——特点: ?内部银行核算的财会信息属商业秘密，没有义务向社会公开。双轨制有利于保护企业的商业秘密 ?设立两套核算体系、甚至两套机构人员，加大日常处理工作量，造成许多重复劳动，增加企业管理成本 ?对现行财务信息和制度的硬约束和对内部银行的软约束，可能造成对内部银行缺乏应有的重视，内部银行运行效果不甚理想 ?双轨制中，内部银行运行对原有财务体制不构成影响 ——适用场合: ?管理基础薄弱的企业 ?人为划分多个责任单位核算的企业 平台方案2:“单轨制”企业内部银行内部银行帐务组织与原有财务会计核算帐务组织融为一体，一般是在国家规定的企业财务通则、会计准则的会计科目基础上，增设部分责任会计核算科目，将内部银行会计核算纳于现行会计核算体系，形成统一的一本帐核算制度。 ——特点: ?单轨制会计制度同时具有对外、对内报告的双重职能 ?简化会计帐务处理业务工作量，避免重复劳动 ——适用场合:管理基础较高的企业。 平台方案3:“银企联合”内部银行 Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 企业与在其开设基本帐户的商业银行，联合开办内部银行。内部银行的对外业务:为企业财务部和下属单位开立帐户、发放贷款、办理结算和票据承兑贴现，代理发放债券、股票等。对内业务:对企业下属责任单位开设内部结算帐户，进行内部经济往来结算。 ——特点: ?具有对内结算和对外结算的双重结算功能 ?能发挥金融机构和积极性，营造良好的银企关系 ?需要当地人民银行和其他上级机关的批准 ?需要银企双方确定内部银行运行的规章制度 ——适用场合:大型企业或企业集团。2.模式选择不同企业可以根据不同的实际情况选择运行模式。 ——对管理基础差的企业，可首先选用“双轨制”试运行，当企业管理基础和条件具备时，转向采用“单轨制”。 ——大多数欲建立内部银行的企业，可一步到位采用“单轨制”。 ——在我国金融、信贷体制改革，尤其目前推行的“主办银行制”背景下，对一些大企业、企业集团、上市公司可尝试(与主办银行)联合建立银企结合型的内部银行。 ——随着我国企业管理不断加强、计算机应用水平提高，在三种内部银行中，“双轨制”将逐步淘汰，单轨制将成为主体，银企结合型的内部银行将被更多大企业应用。 Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote