商业在国民经济中担负着支持生产,安排市场,保证供应,并为国家积累建设资金的重要任务。要做好商业工作,必须把商品、资金切实管理好,这对于完成商业工作的购、销、调、存任务具有十分重要的意义。商业企业为了切实管理好商品和资金,就必须在购销活动中认真地贯彻经济核算,加强企业的经营管理,要求每一个企业在加强思想教育和充分发动广大商业职工的基础 In the national economy, commerce shoulders the important task of supporting production, arranging markets, ensuring supply, and accumulating construction funds for the country. To do a good job in commercial work, we must effectively manage goods and funds. This is of great significance to the completion of the tasks of purchasing, selling, and adjusting and storing commercial work. In order to effectively manage commodities and funds, commercial enterprises must earnestly implement economic calculations in purchase and sales activities, strengthen the management of enterprises, and require each enterprise to strengthen ideological education and fully mobilize the majority of commercial workers.