食品公司现行的财务体制是省、县两级核算,其共同问题是摊子大、战线长、人员多、收支乱、管理难、效益差。对此,特提出如下几点建议: 一、划小核算单位,把省县统一核算改为由基层购销站(或经营处)商店、广独立核算,自负盈亏。基层购销站实行独立核算后,可对班、组、门市部实行不同形式的经营责任制,把职工的物质利益同企业的经营成果联系起来,打破原来的“大锅饭”。今年,我公司对所属单位试行了单独核算、自负盈亏、亏损不补、超利分成的经营责任制。原由县公司统提的固定资产折旧、工会经费、福利费等也改由基层提取。实行以来,经济效益显著提高,今年元至4月份全公司实现利润比去年同期上升122.2％,其中北关乡经营处已提前七个月超额完成全年利润计划。 The current financial system of food companies is provincial and county-level accounting. Their common problem is large-scale operations, long front lines, large numbers of personnel, unwinding of revenues and expenditures, difficulty in management and poor efficiency. In this regard, special make the following suggestions: First, planning a small accounting unit, the unified accounting provincial and county replaced by the grassroots shopping service station (or business office) stores, widely independent accounting, self-financing. After the implementation of independent accounting at the primary purchasing and selling stations, different forms of management responsibility system can be implemented for classes, groups and outlets to break the original “big pot of rice” by linking the material benefits of workers with the operating results of the enterprises. This year, our company piloted a separate accounting unit, self-financing, loss does not make up, super profit into operating responsibility system. Originally by the county company referred to the depreciation of fixed assets, trade union funds, welfare fees, etc. also changed from the grass-roots extraction. Since its implementation, the economic benefits have risen significantly. From January to April this year, the company-wide realized profit increased by 122.2% over the same period of last year. Among them, the operation of Beiguan Township Office surpassed the full-year profit plan by seven months in advance.