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农村基层供销社是以公社为单位建立的,公社一级的供销社为独立核算单位,公社以下所属单位(分销店、双代店)实行报帐制。当前随着国民经济的发展,经营范围不断扩大,机构设置和职工人数不断增加,购销总额和资金、财产日益扩大,这种核算组织形式与客观形势已越来越不相适应、必须加以改革。当前分销店因为不是独立核算单位,多数没有配备专业财会人员,就是配备了分店会计(总实物负责人),也因为是个报帐单位,核算资料不全、家底不清,反映不了分销店资金、财产变化和经营盈亏情况,不利于改善经营管理和调动广大职工当家理财的积极性。同时由
Rural grass-roots supply and marketing cooperatives are established as commune units, and the supply and marketing cooperatives at the commune level are independent accounting units. The subordinate units (distributors and ShuanDai stores) under the commune practice the reporting system. At present, with the development of the national economy, the scope of business is constantly expanding; the number of institutional settings and the number of workers and staff members is constantly increasing; the total amount of purchase and sales, capital and property are increasingly expanding. Such forms of accounting organizations have become increasingly incompatible with the objective situation and must be reformed. Because the current distribution center is not an independent accounting unit, most are not equipped with professional accounting personnel, is equipped with branch accounting (total physical responsible person), but also because it is a reporting unit, accounting information incomplete, unclear, can not reflect the distribution shop funds, property Changes and operating profits and losses are not conducive to improving management and mobilizing the enthusiasm of the majority of workers and their wealth management. At the same time