《广西会计》1993年第1期刊登覃世辉撰写的《关于国营、供销社企业商品议价零售及其会计核算的探讨》(以下简称“覃文”),读后深受启发。近几年来,国营、供销社商业企业的会计核算办法,虽然几经改革,但仍有一些尚未摆脱过去单一的管理模式,未能适应当前建立社会主义市场经济体制和对外开放,对内搞活的需要。现行商业零售企业商品的“售价金额核算制”,就是其中一个明显的例证。“售价金额核算制”从1952年在北京试点,1954年在全国各地推行,迄今40年,实践证 The first issue of “Guangxi Accounting” published in 1993, Qin Shihui wrote << on the State-owned, supply and marketing cooperatives bargaining retail business and its accounting >> (hereinafter referred to as ’Tan Wen’), after reading inspired. In recent years, although the accounting methods of commercial enterprises in state-owned and supply and marketing cooperatives have been reformed several times, some still have not yet got rid of the single management model of the past and failed to meet the current need of establishing a socialist market economic system and opening up and invigorating the domestic market . One of the obvious examples is the “sale price accounting system” for the current commercial retail business. “Selling price accounting system” pilot from 1952 in Beijing, 1954 in all parts of the country to implement, so far 40 years, practice certificate