供销社门店在实行“公有私营”后,门店负责人普遍认为:门店的库存商品已由自己购买后(即使是分期付款)。门店就是自己的,只要应上交的款项按时交清就行,至于经营好坏,收入多寡与他人无关,不必报什么报表。即使基层社从加强财务管理考虑,强制性地向门店收集核算资料,其数字也不会真实。因此,有的基层社为了不延误会计报表上报时间,对“公有私营”单位的经济指标大都采取“大概加估计”的方法,这样的会计报表当然不能真实反映企业的经营状况。为了解决这一问题,笔者提出如下两点思路,供参考。 1、收入净颤法采用此法的前提是:建议在新“会商02表”的“商品销售利润项目”之后,增设“公有私营收 After the “public-private sector” is implemented in the supply and marketing cooperatives, store managers generally believe that the store’s inventory has been purchased by itself (even if it is paid in installments). The store is its own, as long as the money that should be handed in is paid on time. As for the operation, the amount of income has nothing to do with others, and no report is required. Even if the grass-roots community from the strengthening of financial management considerations, mandatory collection of accounting information to the store, its figures will not be true. Therefore, some grass-roots organizations, in order not to delay the reporting period of accounting statements, adopt “probably estimated” methods for the economic indicators of “public-private” units. Such accounting statements cannot, of course, truly reflect the operating conditions of the enterprises. In order to solve this problem, the author proposes the following two ideas for reference. 1. The premise of adopting this method for income quibbling method is: It is proposed to add “public-private collection” after the “merchandise sales profit item” of the new “Conference 02 Form”.