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近年来,各级企业实行了不同形式的经济责任制。在企业承包时,承包人都不愿接受库存中的有问题商品,或者勉强接收下来,也不积极处理,以致造成企业的包袱越背越重。为了解决这个问题,有的地方对承包单位处理有问题商品的损失视同实现利润进行考核,我们认为这种方法是不妥的。一是有些有问题商品,本来可以随时处理,由于其损失可视同实现利润,只好先积存起来等待“时机”集中处理;二是这样往往出现冬季处理夏令商品、春夏季处理棉大衣等冬令商品。不得不放大降价幅度,增加损失;三是不能发挥干部、职工的主观能动性。对有问题商品应该随时发生,随时处理,随时转入经营损益或财产损失(国家统一调
In recent years, enterprises at all levels have implemented different forms of economic responsibility. When a company contracts, the contractor is reluctant to accept the problematic commodities in stock, or reluctantly accept it, and does not actively deal with it, resulting in the company’s burden being more and more serious. In order to solve this problem, in some places, the contractor’s handling of the loss of defective goods is considered as a measure of profit, and we believe that this method is inappropriate. First, some of the commodities in question can be handled at any time. Since their losses can be viewed as achieving profits, they have to accumulate them and wait for the “time” to concentrate on processing; secondly, winter products such as winterized summer goods and cotton and winter coats are often encountered. . We must amplify the price cuts and increase losses. Third, we must not play the subjective initiative of cadres and workers. The commodity in question should happen at any time, be handled at any time, and be transferred to operating profit or loss or property loss at any time (the national unified adjustment