商业企业的“四放开”是指经营放开、价格放开、用工放开和分配放开。“四放开”企业应加强财务管理,加强企业内部的财务控制。具体要建立健全以下几项制度: 1.各部门、各环节之间的手续制度。指商品的购进、运输、验收、保管、调拨、销售、盘点等各环节,都应按照规定的制度及有关手续,填制原始凭证,登记和及时上报有关帐目。 The “four release” of commercial enterprises refers to the release of operations, the release of prices, the release of employment, and the release of distribution. “Four open” enterprises should strengthen financial management and strengthen internal financial control. Specifically, we must establish and improve the following systems: 1. Procedures for all departments and links. Refers to the procurement, transportation, acceptance, storage, allocation, sales, inventory, and other aspects of the goods, should be in accordance with the provisions of the system and related procedures, fill in the original documents, registration and timely reporting of the relevant accounts.