近年来,随着改革的深化,大部分商业企业实行了各种形式的承包经营责任制,建立起一系列与经济效益挂钩的考核制度,效果较好。然而,企业在承包中出现了一些亟待解决的问题,如何对有问题商品的考核,就是其中的一个重要内容。过去商业企业由于种种原因,商品库存中有问题商品所占比重较大的弊端一直比较突出,对此,商业企业几次大幅度削价处理有问题商品,企业和国家都受到严重损失。企业实行承包后,由于承包机制还不完善,承包考核的指标体系尚未完整形 In recent years, with the deepening of the reform, most commercial enterprises have implemented various forms of responsibility system for contracting management and have set up a series of examination systems linked to economic benefits with good results. However, there are some urgent problems to be solved in the contracting of enterprises. How to assess the problematic commodities is one of the important contents. In the past, due to various reasons, commercial enterprises have always had a prominent problem that the proportion of problematic goods in the inventory of commodities has been relatively large. In this regard, commercial enterprises have suffered serious losses on several occasions when they sharply cut prices to deal with problematic commodities, enterprises and countries. After the implementation of contracting enterprises, as the contracting mechanism is not perfect, the index system of contracting assessment has not yet completed the shape