目前,基层统计面临的现状是: 现状之一:基层商业、供销社在经营上普遍采取的形式是金额承包,部门、柜组的进货渠道、销售对象更趋多样化、复杂化,给编制商流报表,划分销售对象,搞准指标范围增加了相当大的难度。现状之二,实行金额承包后,在核算方法上大为简化。承包人只需负责交纳合同规定的承包金额即算完成任务。企业内部的详细核算成为多余的,不必要的,进货无票据,无证明,白水条可以入帐,现金进货乃家常便饭。只要承包人认为“心中有数”,上级也不再过问,连续几个月可以不盘点,致使 At present, the status quo of grass-roots statistics is: one of the status quo: grass-roots commercial, supply and marketing cooperatives in the business generally take the form of the amount of contracting, departments, cabinet purchase channels, the sales object more diversified and more complex, to preparers Flow statements, divided sales targets, identify the scope of indicators increased a considerable degree of difficulty. The status quo, the implementation of the amount of contracting, the method of accounting is greatly simplified. The contractor only needs to be responsible for paying the contract amount stipulated in the contract to complete the task. Detailed accounting within the enterprise becomes redundant, unnecessary, stockless receipt, no proof, white water can be recorded, cash purchase is commonplace. As long as the contractor that “there are counties,” no longer ask the higher authorities, for several months can not inventory, resulting in