现行林业企业内部银行功能的狭窄及作用的不尽完善,源于其理论建设的滞后及理论基础的单一性。本文试图通过归纳现有功能,发现理论上的偏差与不足,并加以修正、补充;进而,创立一种新型的多维交叉的边缘理论,为林业企业内部银行的功能拓展奠定基础,以期达到较高层次的管理水准。 The narrowness and function of the current banking industry’s internal banks are imperfect, due to the lag of their theoretical construction and the unity of theoretical basis. This article attempts to find out the theoretical deviation and deficiency by inducing the existing functions and to amend and supplement them. Furthermore, a new type of multidimensional cross-cutting edge theory is established, which lays the foundation for the functional expansion of the internal banks in the forestry enterprise in order to reach a higher Level of management standards.