为了搞好供销社的经济体制改革和完善经营责任制,有部分地区和单位,把划小核算单位作为供销社体制改革的一项主要内容。通过一年多的实践,在划小核算单位以后,经济效益差,主要问题有如下方面: 一、资金分散。把有限的自有资金和贷款指标分散到各个核算单位,并分别在银行开立帐户,形成各自为政,不便于资金余缺的调剂使用,特别是对季节性强、批量较大的商品进货,资金不能保证供应,影响业务经营的开展。二、进货失控。各个核算单位分头组织货源,进货关如果把握不好,会造成重复进货,形成商品 In order to improve the economic system reform of the supply and marketing cooperatives and improve the operational responsibility system, some regions and units have made the delineated accounting units a major part of the structural reform of supply and marketing cooperatives. After more than one year of practice, the economic efficiency is poor after the demarcation of small accounting units. The main issues are as follows: I. Funds are scattered. The limited self-owned funds and loan indicators are distributed to various accounting units, and accounts are opened in banks respectively to form their own governance, which is inconvenient for the adjustment of funds surplus and deficiency, especially for seasonally strong and large-volume goods purchases. Guaranteed supply will affect the development of business operations. Second, the purchase is out of control. Each accounting unit organizes sources separately. If the goods are not properly handled, it will cause repeated purchases and form goods.