商业企业开展承包经营与工业或其他行业不同,有其特殊性。一是历史遗留问题较多,如已挂帐的待摊费用、待处理损失、待处理有问题资金、待弥补亏损,以及历年积压在库存商品中的有问题商品。二是行业之间的财务情况悬殊较大,人均利润水平有很大差别,如百货小商品与五交商品在创利能力方面有较大差别,有一些商品的经营好坏主观上并不能左右。三是商业企业承包指标范围较宽,商业企业的承包指标应该以利润为中心,同时考虑销售、费用水平、资金周转、经营品种等。只承包利润,势必会造成企业利大大干,利小小干,无利不干。因此,商业企业实行承包经营时,必须注意解决好如下几个问题: 1、承包基数问题。目前,商业企业受主客观 Different from the industrial or other industries, commercial enterprises have their special characteristics in carrying out contracted management. First, there are many issues left over by history, such as the unpaid expenses already owed, pending losses, funds to be disposed of, problems to be made up, and problematic commodities that have accumulated over the years in the inventory. Second, the financial situation between the industries is very different, and the per capita profit level is very different. For example, there is a big difference in profitability between departmental and small commodities, and there are some commodities that are subjectively not good or bad. Thirdly, the range of contract indicators for commercial enterprises is relatively wide. The contract indicators for commercial enterprises should focus on profit, taking into account sales, expense levels, capital turnover, and operating types. Only the contracting of profits will inevitably cause the company to do a lot of work, make profits, and do nothing. Therefore, when commercial enterprises implement contracted operations, they must pay attention to the following issues: 1. The base number of the contract. At present, business enterprises are subjectively subjective