辽宁省海城市商业联营公司是市商业局直属零售企业。现有职1283人,营业面积2400平方米。1988年前固定资产64.5万元,流动资金150万元,年销售额1000万元左右,是全市数一数二的零售大户。为了搞活企业,增强竞争能力,从1988年开始,他们借鉴农村家庭联产承包责任制的经验,退出国有流动资金,实行引入个体经营机制的改革,充分调动了职工的积极性和创造性,取得了显著的经济效益和社会效益,受到社会各界的普遍关注。一、改革的动因和思路经济体制改革以来,海城市商业联营公司作为海城市商业改革的试点单位,从1983年开始,先后实行过小组核算、百分计奖、联销计酬等多种形式的责任制,对调动职工的积极 Liaoning Haicheng City Commercial Association is a direct retail enterprise of the Municipal Bureau of Commerce. The existing 1283 people, business area of ​​2,400 square meters. Before 1988, it had fixed assets of 645,000 yuan, circulating funds of 1.5 million yuan, and annual sales of about 10 million yuan. It is one of the largest retailers in the city. In order to invigorate enterprises and increase their competitiveness, starting from 1988, they used the experience of the rural household contract responsibility system for remuneration, withdrew from the state-owned liquidity funds, implemented reforms that introduced self-employed management mechanisms, fully mobilized the enthusiasm and creativity of employees, and achieved remarkable results. The economic and social benefits have received widespread attention from all walks of life. I. Causes and ideas for reforms Since the economic reforms, Haicheng Commercial Affiliated Companies have served as pilot units for business reforms in Haicheng City. Since 1983, they have implemented various forms of group accounting, percentage awards, and joint sales compensation. Responsibility system, positive for the transfer of employees