当前,我国国民经济正在贯彻调整、改革、整顿、提高的方针,充分发挥现有企业的潜力,努力提高经济效果更具有特别的现实意义。商业企业是工业与农业,城市与农村,生产与消费之间的桥梁和纽带,必须贯彻“发展经济,保障供给”的总方针,通过扩大商品流转,加速流动资金周转,降低费用,增加利润,才能更好地实现其任务。实践证明,扩大商品销售是提高经济效果的重要途径。这是因为国民经济的高速度增长,产品的品种数量日益丰富,质量日益提高,人民群众购买力日益上升,都要求商业企业扩大销售来实现。购进也是一项重要指标,但购进 At present, China’s national economy is implementing the principle of readjustment, reform, rectification, and improvement. Giving full play to the potential of existing enterprises and striving to improve economic results have more special practical significance. Commercial enterprises are the bridges and links between industry and agriculture, urban and rural areas, and between production and consumption. They must implement the general policy of “developing the economy and guaranteeing supply”, and expand the circulation of goods, accelerate liquidity turnover, reduce costs, and increase profits. In order to better achieve its mission. Practice has proved that expanding commodity sales is an important way to improve economic efficiency. This is because the rapid growth of the national economy, the increasing variety of product varieties, the increasing quality, and the increasing purchasing power of the people, all require commercial enterprises to expand their sales. Buying is also an important indicator, but buying