上海上菱电器股份有限公司现有微波炉分厂、空调分厂、冰柜分厂,其核算形式基本类似于车间的核算形式。在上菱燃油取暖器厂和新事业总公司挂牌的基础上,逐渐创造条件,使分厂向独立核算的子公司过渡,在劳动人事管理、财务管理、生产技术管理、计划及物资管理等方面对分厂相应放权,让分厂 Shanghai Shangling Electric Appliance Co., Ltd. has existing microwave oven branch factories, air-conditioner branch factories and freezers branch factories, and its accounting form is basically similar to the accounting form of the workshop. Based on the listing of Shangling Fuel Heater Factory and New Business Corporation, it gradually created conditions to allow the branch to transition to an independent accounting subsidiary, in terms of labor and personnel management, financial management, production technology management, planning and material management, etc. Relevant decentralization of branch plants, allowing branches