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经苏共中央1982年5月全会赞同的苏联1990年前食品纲要中指出,必须大大提高商业为居民服务的水平。纲要规定,要尽力促进消费合作社活动的发展。当前,对商业系统提出的一项重要要求是合理而节约地使用各种资源。商业不同于国民经济其他部门的特点在于它的流动资金大大超过固定资金。所以,商业部门财务经营活动的许多指标,如流通费用水平,利润,支付能力,财务状况,等等,都取决于流动资金运用的效率。合作社际的经济比较分析,在提高商业部门流动资金运用效率方面起着重大的作用。这种比较分析,是把各个商业部门的工作指标与整个商业行业或先进集体的经营结果作比较,从而明确先进集体获得较高经济指标的途径和方法,推广他们的经
As pointed out by the Soviet Food Program in 1990, endorsed by the Plenary of the Central Committee of the CPSU in May 1982, the level of commercial service to residents must be greatly enhanced. The outline stipulates that efforts should be made to promote the development of consumer cooperative activities. At present, one of the important requirements for commercial systems is to use various resources reasonably and economically. The distinguishing feature of commerce from other sectors of the national economy is that its liquidity greatly exceeds that of fixed funds. Therefore, many indicators of the financial operations of the business sector, such as the level of circulation costs, profits, ability to pay, financial position, etc., are all dependent on the efficiency of liquidity utilization. The comparative economic analysis of cooperatives plays an important role in enhancing the efficiency of the use of working capital in the commercial sector. This comparative analysis compares the work indicators of various business sectors with those of the entire commercial industry or advanced collectives, so as to clarify the ways and means for advanced collectives to obtain higher economic indicators and to promote their economic development