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改革粮食企业的财务管理体制,是我们对加强粮食企业财务管理,完善企业内部机制,促进扭亏增盈的一个新尝试。1986年我县由于下决心改革了粮食企业的财务管理体制,调动了粮食企业加强经营管理的积极性,实现了全县粮食企业无亏损。今年上半年全县粮食企业继续保持了良好的发展势头,共减亏增盈61.2万元,比去年同期增加盈利23.4万元。我们的主要作法是: 一、改大包干为多种形式的经济责任制。对粮油议价业务和附营业务利润,按省规定的比例单项提取全额利润留成和抵补商业平价亏损;对粮油工业企业利润按第二步利改税的规定实行利改税;对储运企业实行上交利润包干;对基层粮油商业企业,核定亏损基数,减亏财政与企业实行六四分
Reforming the financial management system of grain enterprises is a new attempt by us to strengthen the financial management of grain enterprises, improve the internal mechanism of enterprises and promote losses and increase profits. In 1986, as a result of our determination to reform the financial management system of grain enterprises, mobilized the enthusiasm of grain enterprises to strengthen management and realized the entire county grain business without loss. In the first half of this year, the grain enterprises in the county continued to maintain a good momentum of development with a total loss of 621,000 yuan, an increase of 234,000 yuan more than the same period of last year. Our main approach is: First, to change the contract for various forms of economic responsibility. For grain and oil bargaining business and ancillary business profits, according to the proportion of the province to withdraw the full amount of the single profit retention and offset commercial parity loss; profits of grain and oil industrial enterprises according to the provisions of the second step profits tax reform profits tax; storage and transportation enterprises The implementation of the profit-making contract dry; grassroots grain and oil business enterprises, approved the base loss, reducing the fiscal and business implementation of six four