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值此各地国营农场进行精简机构、缩减报表之际,为了进一步学习苏联减少报表及核算的简化经验,本刊特将苏联Д·瓦西利耶夫同志所作‘国营农场原始核算的简化’一文,发表出来。希各场结合本场实际情况,研究精简现行的原始记已录及各项业务报表,以达到及时利用核算分析,实行有效监督,挖掘农场的潜在力量,找出提高生产和经营有利的途径。
On the occasion of the state-run farms in various places in streamlining their institutions and reducing their statements, in order to further study the simplified experience of the Soviet Union in reducing its statements and accounting, the article entitled “Simplification of the Original Accounting of State-owned Farms” by Comrade Д Vasilyev come out. Xi field combined with the actual situation of the field, research and streamline the original records of the original recorded and various business reports, in order to achieve timely use of accounting analysis, effective supervision, mining the potential of the farm to identify ways to improve production and operations.