近几年来,我省供销社系统各级企业都推行了各种不同形式的经营承包责任制。随着时间的推移,显示出它的作用越来越大。但是也有些企业在推行经营承包责任制中,对当前利益与长远利益的关系处理得不够好,表现在企业扩大再生产的资金设有得到合理充实,有问题商品、有问题资金增多,该摊销的费用和损失没有及时处理。笔者认为,企业在完善经营承包责任制中,必须处理好当前利益与长远利益之间的关系。严格按照国家得大头、企业得中头、职工得小头的原则,特别要强调企业与职工的分配比例。目前供销社企业承包指标一般是商品销售额、费用水平、利润总额、资金周转等,这些指标在收付实现制的核算方法下,可以讲是反映当前经济利益的指标,与企业 In recent years, all levels of enterprises in the province’s supply and marketing cooperative system have implemented various forms of operating contract responsibility system. Over time, it has shown its increasing role. However, some companies in the implementation of the contract responsibility system have not dealt with the relationship between the current interests and the long-term interests well enough. The performance of the company’s expansion of the production of funds has been reasonably enriched, and the number of defective products and problematic funds has increased. The costs and losses were not dealt with in a timely manner. The author believes that enterprises must deal with the relationship between current interests and long-term interests in the improvement of contract responsibility system. Strictly follow the principle that the country must be big, the enterprise must be in the middle, and the employees must be small. In particular, emphasize the distribution ratio of the company and its employees. At present, the supply and marketing cooperatives’ corporate contracting indicators are generally commodity sales, cost levels, total profits, and capital turnover. These indicators can be used as an indicator reflecting the current economic benefits under the accounting method for receiving and paying the realization system.