商业是组织商品流通的一种经济活动。商品的流通过程,是从生产领域转移到消费领域的过程,是通过商品的购进、储存、调拨、销售等经营业务活动来实现的。由于它主要是流通环节,与市场机制相联系,在当前价格不稳,出现物价上升幅度较大的情况下,笔者认为,在确定商业企业的承包基数时,必须考虑价格变化因素,即物价上涨对利润实现和分配的影响因素。目前,对商业企业确定承包基数的方法,一般有:①以上一年实现利润或上交利税(所得税和调节税)为基数;②以前两年(或三年)实现利润或上交 Business is an economic activity that organizes the circulation of goods. The circulation process of commodities is a process that shifts from the production field to the consumption field. It is achieved through business operations such as purchase, storage, allocation, and sales of commodities. Since it is mainly a circulation link and is linked with the market mechanism, under the current situation of unstable prices and a large increase in prices, the author believes that when determining the contracting base of a commercial enterprise, the price change factor must be considered, that is, price increases. The factors that influence the realization and distribution of profits. At present, the method of determining the contract base for commercial enterprises generally includes: 1 or more years of profits or profits and taxes (income tax and adjustment tax) as the base; 2 the previous two years (or three years) to achieve profits or handed in