食品系统制订所属单位的财务计划,是推行经济责任制的基础。由于不可比因素较多,给编制财务计划带来一些困难。这一点,应该客观地承认,不能苛求绝对的合理。但应怎样提高相对合理性,却是摆在财会人员面前应该研究的课题。我认为:适当参照销售利润率,是合理制订财务计划,防止鞭打快牛,顺利推行经济责任制的有效办法。现举例说明如下: 某县食品系统所属14个食品营业所,1982年财务计划下达销售总额为1,570万元,利润总额104.13万元,1—5月(经营旺季)完成利润75.66万元,占全年计划的72.66％,平均销售利润率 The development of the food system’s financial plan for its subordinate units is the basis for implementing the economic responsibility system. Due to the incomparable factors, it has brought some difficulties to the preparation of financial plans. This point should be objectively acknowledged that absolute rationality cannot be demanded. However, how to increase relative rationality is a topic that should be studied in front of accounting personnel. In my opinion, proper reference to sales profit margins is an effective way to rationally formulate financial plans, prevent swift action and smoothly implement the economic responsibility system. Examples are as follows: A county food system belongs to 14 food establishments. In 1982, the financial plan issued a total sales of 15.7 million yuan, total profit 1.0413 million yuan, from January to May (operating season), a profit of 75.66 million yuan, accounting for the entire 72.66% of annual plan, average sales margin