目前武汉市绝大多数菜场采取按行业分设蔬菜、食品、水产三个组,各组财务完全独立,单独核算。形成这种局面的原因,是第二步利改税前,各菜场分别由市三个专业公司实行条条经营和管理。第二步利改税和经济体制改革后,虽然改为由各城区实行块块经营和管理,各核算点为独立的缴库单位,但在业务上仍接受市各专业公司指导,财务上仍然是“三帐并立”的局面。多年的实践表明,这种现状存在许多弊端。一是不利于财产的综合管理和使用,如某菜场食品核算点汽车闲置,蔬菜组因运力不足而租用外单位汽车,造成运力浪费。二是不利于在菜 At present, the vast majority of food markets in Wuhan adopt three groups of vegetables, food and aquatic products by industry. Each group of financials is completely independent and accounted for separately. The reason for the formation of this situation is the second step before the tax reform and taxation, the three farms in the market are practiced and managed respectively by three specialized companies. The second step after the reform of taxation and economic restructuring, although the city block instead of the implementation of block management and management, the accounting point for an independent depository unit, but still in the business city to accept the guidance of specialized companies, the financial still Is “three accounts and legislation” situation. Years of practice have shown that there are many drawbacks to this situation. First, it is not conducive to the comprehensive management and use of property. For example, a car in a food court at a food court is idle and a vegetable car is rented outside a unit because of lack of capacity. As a result, capacity is wasted. The second is not conducive to food