A Comment on the Experience in Final Accounting and Distribution [1]
(March 19, 1961)

Distribute to all comrades. This issue is of a universal nature. Comrades in all localities are requested to pay attention to studying Sichuan’s experience.

Mao Zedong
March 19

[1] Refers to the material submitted to Mao Zedong on March 17, 1961, by Li Jingquan, First Secretary of the Southwest Bureau of the CPC Central Committee and First Secretary of the Sichuan Provincial Committee, entitled “Which Distribution Plan Do the Masses Endorse? — The Experience in the 1960 Final Accounting and Distribution of the Huohuo Commune in Nanchong City, Sichuan Province.” The material states that the Third Management District of the Huohuo Commune is a management district with a relatively high income level. In February, the Rural Work Department of the Nanchong Prefectural Committee mobilized the masses in this management district to discuss the issue of the 1960 final accounting and distribution. The three distribution plans provided for mass discussion were:
(1) Only provide for the old and the young, with all able-bodied laborers receiving distribution entirely according to work;
(2) Provide for the old and the young, give consideration to households in difficulty, and implement a small portion of food supply for the remaining laborers;
(3) Provide for households enjoying the five guarantees, give consideration to households in difficulty, and implement a small portion of food supply for the rest. The result of the discussion showed that the largest number of people endorsed the third plan, accounting for 81.2%. The reasons were:
(1) It can solve the problems of 10% of the households in difficulty.
(2) Those with strong labor capacity can earn more through more work, embodying the principle of distribution according to work. Among the more than 500 communes in the Nanchong Special District, the communes implementing the third plan were the most numerous, accounting for 76.84%. The Sichuan Provincial Committee has already forwarded the experience in final accounting and distribution of the Huohuo Commune to all counties for reference, pointing out that measures should be adapted to local conditions and uniformity must not be forced. Both the local level of production and income and the opinions of the vast majority of commune members must be taken into account. Regardless of which plan is adopted, the portion of supply must not exceed 30%.