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据统计,我们地区的经济联合体已发展到28,224个。其中,工业性质的6,009个,林业1,383个,畜牧业1,474个,水产1,814个,特产790个,其余为商业服务、交通运输、拖拉机等。经济联合体是沿着“承包户——专业户,重点户——联合体”的道路迅速发展起来的新事物,其经营范围不断扩大,业务联系越来越广,因此,建立健全联合体会计制度正成为当前农村财会辅导工作的一项重要任务。经调查研究了一百多个不同行业的联合体的典型材料,参考了二轻工业,商业(服务)粮,油工业企业,国营农场,农业三场,水利工程管理单位,公社企业的会计制度,提出以下初步意见,供参考。一、会计科目会计科目的设置,应从联合体的特点出发,一是联合体涉及的行业多,农、林、牧、副、渔、工、商、交通运输、建筑安装、拖拉机站等都有;二是实行资金、劳力、技术、设备(工具)以及国营、集体、个人等不同方面,不同层
According to statistics, the economic consortium in our region has grown to 28,224. Among them, there are 6,009 industrial properties, 1,383 forestry, 1,474 animal husbandry, 1,814 aquatic products, and 790 specialty products. The rest are commercial services, transportation, and tractors. The economic consortium is a new thing that has rapidly developed along the road of “contracted households—professional households, key households—consortia”. Its business scope has been continuously expanded and business contacts are becoming wider and wider. Therefore, establishing a sound consortium accounting system. It is becoming an important task for the current rural financial accounting guidance work. After investigating and studying the typical materials of more than one hundred different industries, refer to the accounting system of the second light industry, commercial (service) grain, oil industry enterprises, state-run farms, agriculture three fields, water conservancy project management units, and communes enterprises. Put forward the following preliminary comments for reference. First, the setting of accounting subjects should be based on the characteristics of the consortium. First, there are many industries involved in the consortium, including agriculture, forestry, animal husbandry, deputy fisheries, engineering, commerce, transportation, construction and installation, and tractor stations. The second is the implementation of funds, labor, technology, equipment (tools) and different aspects of the state-owned, collective, and individual, and different layers.