1981年,我省供销社系统先后在94个县、市的2,799个基本经营单位试行了经营责任制。实践证明,无论采用那种经营责任制形式,都应当把贯彻执行“—个方针”、“两个服务”和”三大观点“作为衡量搞好责任制的重要标志,既要讲究经济效益,也要讲究社会效果。一段时间有的试点单位忽视了这一点,出现了三个偏向:一是有的单位主要从解决分配入手,搞利润分成或盈利包干,对各个方面的责任制未很好地落实。据双牌县对十一家饮食店调查,从1981年元月实行经营承包到九月底止,由于过分强调除上交外,剩下的都归职工自己,没有相应地建立以岗位责任制为中心的各项规章制度,职工的经济利益没有与应有的权限和应尽的职责挂钩,结果有八家饮食店越包越糟,有的连铺底资金也亏了。二是把利润作为考核企业的唯一指标,助长了—部分企业只顾利润,不顾社会需要,对群众 In 1981, the system of supply and marketing cooperatives in our province piloted the operating responsibility system in 2,799 basic business units in 94 counties and cities. Practice has proved that irrespective of the type of management responsibility system adopted, “one guideline”, “two services” and “three major points of view” should be taken as an important indicator to measure responsibility system. It is necessary to pay attention to economic benefits, Also pay attention to social effects. Some time ago, some pilot units ignored this point and showed three biases: First, some units mainly started with the solution of distribution and profit-sharing or profit-making and did not properly implement the responsibility system in all aspects. According to the investigation of 11 catering establishments in Shuangpai County, from January 1981, the operation contract was put into operation until the end of September. Due to the overemphasis on handing over the rest, all the rest were owned by the staff themselves and there was no corresponding establishment of a post responsibility system The various rules and regulations of the center and the economic interests of staff and workers are not linked to due authority and due diligence. As a result, eight restaurants are getting worse and worse, and some are even losing money in the end. Second, profit as the sole indicator of the assessment of enterprises, contributed to - some companies only profit, regardless of social needs, the masses