基层供销社处在农村集镇,点多面广,人员、资金,财产分散,经营管理差。为了发挥广大干部职工当家理财的积极性,提高企业管理水平,我们新厂供销社在搞好分店简易核算和“五定管理”的基础上,从1979年四月份在燎原分店开始试行分类核算,在总结经验后,于当年的七月份全社实行了以生产资料、生活资料、农付产品三大类核算,从而基本上解决了各类业务不问经营成果吃“大锅饭”的现象。万事开头难,试行分类核算首先就碰到了财会人员怕麻烦的思想,认为一笔帐分为三笔 Grassroots supply and marketing cooperatives in the rural town, a wide range of points, personnel, capital, property dispersed, poor management. In order to give full play to the enthusiasm of the vast majority of cadres and workers in managing their own home wealth and improve the management level of enterprises, on the basis of doing simple accounting and “five management” of our branches, our new factory supply and marketing cooperatives started trial classification accounting at Liaoyuan Branch in April 1979, After summing up the experience, in July of that year, the whole government implemented the accounting for the three major categories of means of production, living materials and agricultural products, basically solving the phenomenon that all kinds of business eat “big pots and rice” without regard to operating results. Everything is hard at the beginning, trial taxonomy first met the thinking of the accounting staff afraid of trouble, that an account is divided into three