经营核算机构的设置以现有工业品仓库和农副产品仓库为基础,建立工业品和农副产品经理部;以旅社、饭店等服务行业为基础,建立综合服务经理部I以农村集镇供应、收购门市部为基础,建立分社. 经理部和分社隶属基层社理事会,为独立核算单位。经理部既是业务单位,又是分社的业务指导机构.实行经理部为分社服务,分社为社员服务的原则。经理部和分社都有经营自主权,可以自行采购、供应工业品,收购,推销农副土特产品,在内部商品调拨、调剂上是买卖关系,通过银行结算,经营利益互不侵占. 核算形式的改革实行承包后,基层社的各项经济指标逐级分解落实到各经理部、分社、柜组、仓库直至个 Establishment of business accounting institutions Based on the existing industrial warehouses and agricultural by-products warehouses, the establishment of industrial products and agricultural and sideline product managers; the establishment of integrated service managers based on service industries such as hotels and restaurants I Supply and acquisition of rural markets Based on the Ministry, the establishment of sub-branch. Manager Department and sub-sub-agency affiliated grass-roots society, as an independent accounting unit. The manager department is not only the business unit, but also the business guidance agency of the branch office.It implements the principle that the manager department serves the branch office and the branch office serves the members. Managers and branches have the right to operate independently, can purchase, supply industrial products, acquisition and marketing of agricultural and sideline products, in the internal commodity transfer, the swap is the sale and purchase relations, through the bank settlement, operating interests do not encroach on each other. After the implementation of the reform of the contract, the grass-roots social agencies gradually implement the various economic indicators to the manager department, sub-agency, cabinet group, warehouse until