随着经营责任制在国营基层商业广泛推行,使现行部分管理体制、核算形式、工资分配等都要随之相应的有所改变。例如实行分自然门店核算、提成工资、利润包干、承包自营等责任制后,单位划小了,核算分细了,工资分配形式改变了,企业部分权力扩大了。财会工作如何适应这些新情况,发挥职能作用,是急待研究讨论的课题。我们根据已经试行单位的经验和问题,提出几点初步意见。一、推行经营责任制应当加强会计核算目前有些试行单位借口单位划小,管理人员减 As the business responsibility system is widely implemented in state-owned grass-roots businesses, the current part of the management system, accounting forms, and wage distribution must be changed accordingly. For example, after implementing the responsibility system for natural store accounting, deferred salary, profit contracting, and contracted self-employment, the unit has been reduced in size, the accounting has been subdivided, the form of wage distribution has changed, and the power of some enterprises has expanded. How the finance and accounting work adapt to these new situations and play a functional role is an urgent task for research and discussion. We have made some preliminary comments based on the experience and problems of the pilot units. First, the implementation of the operating responsibility system should strengthen the accounting