商业体制改革,把原来由专业公司统一经营、统一核算的旧体制改变为批零脱钩,零售门店以国有集营、集有集营和租赁经营的方式实行自主经营、独立核算的新体制。改革后的商业企业呈现了经营灵活、经济效益不断提高的好势头,但同时也反映出行政手段少了,经济的、法律的间接控制跟不上来,企业管理比较混乱、社会效益不佳的新问题。对此,山西平鲁县商业局在放权后,实行零售门店联合会计制办法,取得了较好效果。他们的具体作法是: 在保证企业所有制关系不变,企业自主权不变.企业独立核算性质不变的前提下,根据门店的规模、人员素质等情况,撤销了部分小型门店的会计,改为 The reform of the commercial system changed the old system, which was operated by a specialized company in a unified way and unified accounting system, into a system of separation from zero. Retail stores implemented a new system of independent operation and independent accounting in the form of state-owned camps, collective camps and leasing operations. After the reform, the commercial enterprises showed a good momentum of operating flexibility and increasing economic benefits, but at the same time it also reflected the lack of administrative means, the indirect economic and legal control, the chaotic enterprise management and the poor social benefits problem. In response, Shanxi Pinglu County Bureau of Commerce in decentralization, the implementation of the retail store federation accounting measures, and achieved good results. Their specific practices are: under the premise of guaranteeing the same ownership of the enterprise and the constant autonomy of the enterprise, the accounting of some small-sized stores will be revoked according to the size of the stores and the quality of personnel under the premise of the independent nature of the enterprises’ accounting