企业内部资金有偿使用的实践与探讨康健从１９８５年７月开始，我厂在资金管理中引入了承包责任制，在财会处设立银行结算科，模拟外部银行的信贷职能，对所属全民独立核算单位占用总厂的资金实行有偿使用。这种资金管理方式，对提高资金运营效益，促进各独立核算单位管好... The practice and discussion on the paid use of internal funds in enterprises Kang Jian Since July 1985, our factory has introduced the contract responsibility system in the fund management, set up the bank settlement department in the finance and accounting department, simulated the credit function of the external bank, and affiliated to the national independent accounting unit. The capital occupied by the plant is used for compensation. This type of fund management will improve the efficiency of capital operations and facilitate the management of independent accounting units...