一、引言《企业集团财务公司管理暂行办法》等规定 :企业集团财务公司可以“办理成员单位间的内部转帐结算” ,但“不得吸收三个月以下的活期存款”。一方面 ,企业集团财务公司被赋予“准结算”功能 ;另一方面 ,两者又相互矛盾 ,因为内部转帐结算的基础乃是活期存款 ,没有活期? I. INTRODUCTION The Interim Measures for the Administration of Finance Companies in Enterprise Groups stipulate that enterprise finance companies may “handle the internal transfer and settlement among member units”, but “shall not absorb demand deposits of less than three months”. On the one hand, conglomerate finance companies are given the function of “quasi- settlement”; on the other hand, they contradict each other again because the basis of internal transfer settlement is demand deposits and there is no current period?