近年来,各地商业、供销系统先后在企业内部层层建立了以承包利润为核心的多种形式的经营责任制,对于打破和取消长期以来形成的“大锅饭”,调动职工的积极性,提高企业的竞争能力与经济效益起到了推动作用。但也应看到,目前推行的经营责任制尚有不少需要完善的地方。其中一个突出而又亟待解决的问题就是:滞销积压和残损交质等有问题的商品得不到及时处理,留下了严重的后遗症。主要原因是两条: 一是缺乏经验,没有考虑商品损失。我们大多数企业现在推行的是“一包几定”责任制,即包利润、定购销额、定费用、定库存、定期限,而对因 In recent years, various local commercial, supply and marketing systems have successively established a variety of forms of business responsibility systems centered on contracted profits at the company’s internal levels. This is to break down and cancel the long-established “big pot”, mobilize the enthusiasm of employees, and improve the Competitiveness and economic efficiency played a catalytic role. However, it should also be noted that there are still many areas for improvement in the current implementation of the business responsibility system. One of the outstanding and urgent problems to be solved is that goods with problems such as unrestricted sales, defective goods, and defective goods are not dealt with promptly, leaving severe sequelae. The main reasons are two: First, the lack of experience, did not consider the loss of goods. Most of our companies are now implementing the “one package and several sets of” responsibility system, ie package profit, order sales volume, fixed cost, fixed inventory, fixed time, and