第一条盈亏分开,结算到户是按照政企分开和企业承包经营责任制的要求,结合粮食企业经营管理的特点,将工商、平议、企业盈亏分开核算,通过合理核定各项经济指标、制定结算制度、层层承包兑现等一系列方法和手段,由财政和粮食主管部门对独立核算的基层企业共同管理,财政直接同基层企业进行盈亏结算的一种管理办法。第二条盈亏分开必须做到粮办工业企业、商业(平议)企业、运输企业、饲料及其他企业会计核算分开;单独负担粮油购销调存经营业务的基层企业平价粮油与议价粮油,粮油加工,附营业务等内部核算分开。第三条结算到户的形式,一是上级财政对下级财政下达指标由基层财政部门对基层粮食企业结算, The first profit and loss separately settled to households in accordance with the requirements of separate government and enterprise and business contract responsibility system, combined with the characteristics of the grain business management, business, Pingdingshan, business profit and loss separately accounting, through the reasonable verification of the economic indicators, Formulate a settlement system, a series of layers of contractual cashing and a series of methods and means by the financial and food authorities on the independent accounting of the grass-roots enterprises to jointly manage the financial directly with the grass-roots enterprises to profit and loss settlement of a management approach. Article 2 The profit and loss division must be separated from the accounting of grain-processing industrial enterprises, commercial (peace talks) enterprises, transportation enterprises, feedstuffs and other enterprises; grain-oil processing and grain-oil processing , Attached to business and other internal accounting separately. Article settled in the form of households, first, the higher level of financial reporting to the lower financial targets by the grassroots financial sector at the grass-roots grain business settlement,