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1980年以前,我们全社的核算工作集中在公社一级,这种吃“大锅饭”的管理办法,与职工的经济利益挂不起钩来,调动不了积极性.为了改变这种状况,在总结的基础上,全社实行了“统一领导、分级管理、分级核算、共负盈亏”的经济责任制,即建立公社供销社、分店、门市部专业柜组分级核算网,把主要经济指标,分成若干小指标,落实到核算单位,由各分店、门市部核算各自的收支与盈亏,分析本身的经济活动,独立编制会计报表,
Before 1980, the accounting work of our whole society was concentrated at the level of the commune. Such a management approach of eating big pots could not be linked with the economic interests of workers and could not mobilize the enthusiasm. In order to change this situation, on the basis of the conclusion On the whole, the whole society has implemented the economic responsibility system of “unified leadership, hierarchical management, graded accounting and total profit and loss”, namely, the establishment of a hierarchical accounting network of specialized supply and demand agencies, supply chain offices, branch shops and retail shops in the communes, dividing the major economic indicators into several small indicators , The implementation of accounting units, by the branches, shops accounting their respective revenues and expenditures and profits and losses, analyze their own economic activities, the preparation of an independent accounting statements,