当前,商业改革正在逐步深化,不少商业企业实行了承包经营责任制或经理负责制,这对搞活企业、扩大商品流通和提高经济效益无疑是很好的措施。但是,我们发现了这么一个问题:就是在推行承包经营责任制或经理负责制中,有一些企业除了承包商品销售、费用、资金周转、税利等主要经济指标之外,还将库存商品中的有问题商品列为一项承包 At present, the commercial reform is gradually deepening. Many commercial enterprises have implemented the contractor responsibility system or the manager responsibility system. This is undoubtedly a good measure to invigorate enterprises, expand commodity circulation and increase economic efficiency. However, we found such a problem that some of the key economic indicators such as the sales of contracted goods, expenses, capital turnover, taxation and profits, etc., are also included in the implementation of the responsibility system of contracting management or the accountability system of managers. In addition, The problem product is classified as a contract