南京市城区、郊区244个国营粮站和粮油食品商店,从1985年1月1日起,实行批零差核算,并一律以自然门店(站)为独立核算单位,推行“国家所有,集体经营,照章纳税,自负盈亏”的办法。与此同时,6个城区所属粮店实行第二步利改税,4个郊区所属粮店则比照城区利改税办法搞自费改革。实践证明,这项改革有利于加强经济核算,彻底摘掉因购销价格倒挂形成长期政策性亏损的帽子,使粮店权、责、利相结合,成为一业为主、多种经营的 244 state-owned grain stations and grain, oil and food stores in urban areas and suburban areas of Nanjing Municipality have adopted a batch-to-zero calculation since January 1, 1985, and have adopted natural stores (stations) as independent accounting units to implement “national ownership, collective management, and regulations. “Taxation, self-financing” approach. At the same time, the grain stores owned by the 6 urban districts have implemented the second-step tax reform, and the four suburbs’ grain stores have made self-finance reforms in light of the city’s profit-and-tax reforms. Practice has proved that this reform is conducive to strengthening economic accounting, thoroughly removing hats that have formed long-term policy-related losses due to the ups and downs of purchase and sales prices, and combining the powers, responsibilities, and benefits of food stores to become one industry-based and diversified business.