按照“四放开”改革试点的有关规定,除中央和省管商品外,其余商品作价权全部下放给基层供销社及其独立的核算企业。笔者认为,定价权下放后,企业仍应按照“拨货计价实物负责制”规定的各项手续制度填制凭证,登记帐簿,对原办法不能适应价格放开后核算要求的,需要加以完善和补充。具体意见如下: 1、基层社及其企业在购进商品验收入库时,由企业物价、财会、业务等部门共同核定价格,同时,对允许门店、柜组自行调价的幅度和自行定价的商品范围作出规定。一般可将下列商品的定价权下放到站店、柜组:(1) 对花色品种挑选性较强的部分日用工业品,须按商品的款 According to the relevant provisions of the “four release” reform pilot, except for the central and provincial commodities, the rest of the commodity price rights are all delegated to grass-roots supply and marketing cooperatives and their independent accounting firms. The author believes that after the decentralization of pricing power, enterprises should still fill in vouchers and register account books in accordance with the various procedures prescribed in the “delivery goods valuation system of the material responsibility system”. The improvement of the post-opening post-account accounting requirements of the original method needs to be improved. And supplements. The specific opinions are as follows: 1. When grassroots companies and their enterprises purchase revenues from commodity inspections, the price, accounting, business, and other departments of the enterprises jointly approve the prices, and at the same time, the extent of self-adjusted prices and self-pricing products that allow stores and cabinet groups to be regulated. The scope makes provision. Generally, the pricing powers of the following commodities can be delegated to the station stores and cabinet groups: (1) The daily industrial products that are more selective for the variety of color suits must be sold according to the product