粮食企业履行粮食行政管理和购销经营两重任务,一向偏重于粮食的分配管理,不成其为经营性企业。长期以来,实行高度集中的计划管理体制,财务则实行统收统支的管理制度,基层企业完全没有自主权,共吃“大锅饭”。1984年前几年,逐步作了些改革,实行计划管理下减亏分成、超亏扣罚办法。1985年起,实行定额包干,粮食盈亏纳 Food companies to fulfill the two tasks of food administration and purchase and sale management, has always been more emphasis on the allocation of food management, not as a business enterprise. For a long time, the implementation of a highly centralized program management system, the financial system is implemented unified revenue management system, grass-roots enterprises have no autonomy, a total eat “big pot.” In the first few years of 1984, some reforms were gradually implemented, and under the plan management, the method of reducing losses and dividing losses and surpassing the deficits and penalties was adopted. Since 1985, the implementation of fixed-income package, food surplus profit and loss