论文部分内容阅读
在“四放开”改革的浪潮中,有两种倾向应该注意:一种是离开服务谈管理;一种是离开管理谈放开。这两种倾向都将使“四放开”或者走向“放而不开”,或者走向“放开如放羊”的迷途。因此,作为配套服务的财会工作,既要解放思想,又要从实际出发,遵循“放而有度,管而有序”的原则,把握好“放”与“管”的尺度。当前,我区供销社系统对生活资料经营基本上采取三种形式的责任制,一是全额资产抵押承包责任制,即对边、小、微、亏的门店、柜组,收回铺底金.只给经营场地,使其成为“供销社的个体户”;二是部分资产抵押承包,即对不易管理的分店、中型门店,收回部分铺底金,使其成为“供销社的集体单位”;三是定额管理、指标考核、工资含量责任制,即对中心商场、大型门店实行资金优先供应,定额管理,使其成为“供销社的国营单位”。与这三种
In the “four liberalization” of the wave of reform, there are two tendencies that should be noted: one is to leave the service to talk about management; one is to leave management talk about it. Both of these tendencies will cause “four letting go” or “let go without letting go” or go “let go as sheep”. Therefore, as an auxiliary service, we should not only emancipate our minds, but also follow the principle of “letting go with the degree, control and orderly” and grasping the standards of “letting go” and “administering.” At present, the system of supply and marketing cooperatives in our district basically takes three forms of responsibility system for the management of living materials. The first is the system of contractual responsibility for the full amount of assets mortgages, that is, the stores, cabinet units and the backstops for edge, small, micro and deficit. Only to the operating site, making it a “self-employed supply and marketing cooperatives”; Second, part of the asset-backed contract, that is not easy to manage branches, medium-sized stores, the recovery part of the fund, making it a “collective supply and marketing cooperatives”; Third Quota management, index assessment, wage content responsibility system, that is, the center of shopping malls, large stores to implement the priority supply of funds, quota management, making it a “supply and marketing cooperatives of state-owned units.” With these three kinds