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1981年元月份起我社在青山、县河两个分店试行“统一领导,分级管理,独立核算,共负盈亏”的核算体制,分店固定、流动资金由供销社定额下拨,实行有偿占用,分店直接缴纳工商税金,一切收支分店自理,盈余二五分成,受财政和供销社双重监督.分店实行独立核算后的变化有四点:一、分店独立核算,实际上就是定、包、奖相结合的经营承包责任制,经营好坏,收入高低,贡献大小,利害关系都是职工看得到、摸得着、管得住的直接活动,从而发挥了职工的积极性和创造性,大大加强了经济责任制。青山分店负费人说:
Since January 1981, our company has piloted the accounting system of “unified leadership, hierarchical management, independent accounting and total profit and loss” in Aoyama and County Rivers branches. The branches are fixed and the circulating funds are allocated by the supply and marketing cooperatives in a fixed amount. Branches directly pay industrial and commercial taxes, all revenue and expenditure branches take care of themselves, the surplus twenty-five divided by the financial and supply and marketing cooperatives double oversight. Branch independent accounting changes after four points: First, independent branch accounting, in fact, The combination of business contract responsibility system, operating well, income level, contribution size, interest are all employees can see, tangible, manage direct activities, which has played a positive and creative staff, greatly strengthened the economy Responsibility system. Aoyansu branch responsible person said: