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我国农业已逐步建立了家庭承包联产计酬责任制,即耕者有其责的包产到户,克服了吃“大锅饭”的平均主义,调动了农民的积极性.包产到户以后,还要不要会计核算,怎样搞好包干到户的会计核算,需要认真分析新情况,统一思想认识,解决新问题,开创会计工作的新局面.实行包干到户是农业合作经济经营管理制度的改革,原来的基本核算单位生产队(或大队),仍然是劳动群众集体所有制的合作经济组织,它要经营好土地,按照国家的计划指导、安排一些主要生产项目,保证完成交售任务,管理集体所有的基本生产资料和其它公共财产,为社员提供各种服务.
China’s agriculture has gradually established a responsibility system for family contract and remuneration, that is, those who have their own responsibilities and responsibility have overcome the “egalitarianism” and aroused the enthusiasm of peasants. Do not accounting, how to do a good job accounting at home, you need to carefully analyze the new situation, unify their thinking, solve new problems and create a new situation in accounting. The implementation of contract-driven agricultural cooperative economic management system reform, the original (Or brigade) of the basic accounting unit is still a cooperative economic organization under the collective ownership of the working masses. It is required to run the land well and arrange some major production projects in accordance with the state’s planning guidance to ensure the completion of the tasks for the sale and management of the collective ownership of the collective Basic means of production and other public property, to provide members with various services.