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我省供销社的饮食服务业(包括饮食、修理、旅馆、理发、照相、租赁和技术服务等)原实行以利润大包干为主的经营承包责任制,由于这种承包责任制,承包者只看到眼前利益,企业也只着重考核盈亏指标,对门店的财务会计工作放松了监督检查,甚至有的承包单位连会计核算数字也不填不报。针对以上问题,玉田县供销社经过不断实践,制定出与实行经营承包责任制相配套的财务会计管理制度,解决了以包代管的问题。具体作法是:
The catering service industry (including catering, repair, hotel, barber, photography, leasing and technical service, etc.) of the supply and marketing cooperatives in our province originally implemented the contractual responsibility system of operation mainly based on the profits and contracts. As a result of this contractual responsibility system, the contractor only See the immediate interests, enterprises only focus on the assessment of profit and loss indicators, the store’s financial and accounting work to relax the supervision and inspection, and even some of the contracting units even accounting figures are not filled. In view of the above problems, Yutian County supply and marketing cooperatives through continuous practice, worked out with the implementation of the contract system of responsibility for the implementation of financial and accounting management system to solve the problem of the package management. The specific approach is: