浙江兰溪县商业系统在改革管理体制,扩大企业自主权的过程中,把提高经济效益与划细核算单位结合起来,收到了显著成效。一九八一年底,县属商业企业有独立核算单位39个,比一九八○年增加了11个。全县商业零售企业销售总额增长11.79％,实现利润增长21.27％,改变了零售企业“核算一条线,门店成一片,盈亏大锅饭,有责却无权”的状况。主要作法是: 一、不搞一刀切。如百货公司零售商店原想按商业部三级批发管理条例,以年营业额100万元为杠子分开核算。这样,文化、防护用品、钟表、西郊四个商店年营业额在杠子以下,经过具体分析,这几个商店经营特色各不相同,为加强经营管理,还是分开核算为宜。 Lanxi County, Zhejiang Commercial System In the process of reforming the management system and expanding the autonomy of enterprises, it has achieved remarkable results by combining the improvement of economic efficiency with the planning of units undergoing verification. By the end of 1981, there were 39 independent accounting units in the county commercial enterprises, an increase of 11 over 1980. The county’s total retail sales rose 11.79%, a 21.27% increase in profits, changing the retail business “accounting a line, into a store, profit and loss big pot, there is no right to charge” situation. The main approach is: First, do not engage in a one size fits all. Such as the department store retail store originally wanted by the Ministry of Commerce three wholesale management regulations, with an annual turnover of 1 million yuan as a separate accounting. In this way, culture, protective equipment, watches, four shops in the western suburbs of the annual turnover below the stick, after a specific analysis, these store operating characteristics vary, in order to strengthen management, or separate accounting should be appropriate.