广东省江门市南方食品厂,从1980年起,成为全省“独立核算、国家征税、自负盈亏”的八个试点企业之一。试点主要包括改变经营方针、试行浮动工资、变通劳动制度、民主选举厂长等几个方面的改革。改变经营方针。过去,南方厂生产的产品,一直是由商业部门统购包销的,原材料亦由收购推销单位按定量供应,在财务方面则由代表国家的财政部门“统 Nanmen Food Factory of Jiangmen City, Guangdong Province, has been one of the eight pilot companies in the province for “independent accounting, national taxation, and self-financing” since 1980. The pilots mainly include reforms in several aspects such as changing the business policy, trialing floating wages, changing the labor system, and democratically selecting the director. Change business policy. In the past, the products produced by the Southern Plant had been purchased and underwritten by the commercial sector. Raw materials were also supplied by the purchasing and sales units in a fixed amount. In terms of finance, the financial departments representing the country were