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所谓“统管分营”,即在一个商场内,对商品的价格、质量统一管理,经营者分散自主经营、自负盈亏、自我约束、自我发展。这一经营形式是商业企业在竞争激烈的市场经济形势下,不断深化改革,大胆探索出的转换经营机制和经营形式的一条新路子。这一经营形式既调动了经营者的积极性,又方便了宏观管理,确保了国有商业企业的信誉和效益,不失为一种创举。然而,这种“统管分营”形式却给税收征收管理带来了诸多问题,亟待研究解决。
The so-called “unified management of sub-battalion”, that is, in a shopping mall, the price of goods, the quality of unified management, operators decentralized self-financing, self-financing, self-restraint, self-development. This form of operation is a new way for commercial enterprises to continuously deepen reforms and boldly explore the conversion of operating mechanisms and forms of operation under the highly competitive market economy. This form of management not only mobilized the enthusiasm of managers but also facilitated the macro-management and ensured the credibility and effectiveness of state-owned commercial enterprises. However, this form of “unification of sub-battalion management” has brought many problems to the administration of tax collection and is urgently needed to be studied and solved.