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在供销社体制改革中,适当调整和划小核算单位,有利于增强企业活力,提高效益,但是怎么划法,划小到什么规模,必须加以认真研究。如果笼统提出以乡建社和全面实行分社独立核算的做法是不妥当的。我们地区就有这样的例子,有—个市1985年把六个中心社解体,将15个分社全部升格为隶属市联社的基层供销社,使财力分散,行政人员增加,经济效益降低。另有—个县把51个分社全部实行独立核算,单独纳税,由于管理失控,划小核算单位减少的税负不够抵补亏损企业的亏损。为了有利于供销社在改革中发展,我们设想,除可以实行以现有区社为独立核算单位外,还可以考虑以下模式。一、以新兴的经济繁荣的场镇为据点,建立直
In the reform of the system of supply and marketing cooperatives, proper adjustments and planning of small accounting units help to enhance the vitality of enterprises and increase their efficiency. However, it is necessary to carefully study how to draw up laws and draw small scales. If we put forward a general proposal of using Township Construction Society and implementing the independent accounting of branch offices in an all-round way, it is not proper. There are such examples in our region. One city disintegrated six centers in 1985 and upgraded all 15 branches into grassroots supply and marketing cooperatives affiliated with the Municipal Associated Press. This has led to the fragmentation of financial resources, increased administrative staffing, and reduced economic efficiency. In addition, a county has all branches and sub-branches of 51 branches operating independently and individually paying taxes. As a result of uncontrolled management, the tax burden of small-budget units is not enough to cover the losses of loss-making enterprises. In order to facilitate the development of the supply and marketing cooperatives in the reform, we envisage that the following models can be considered in addition to the existing ones as independent accounting units. First, to the emerging economic prosperity of the town as a stronghold, establish straight