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国营农牧场实行职工家庭承包,试办家庭农场和牧业上实行大包干等多种形式经济责任制后,出现了一些新情况、新课题。面对这些新问题,基层工作的同志都期待着上级能拟一套新的制度办法来解决,而上级部门却希望能由基层单位创造出一套好的做法来加以推广,以致形成上下都在等的局面。在财政部和有关方面对现行的财务会计制度没有进行修改以前,本文拟在不违背现行制度规定的会计科目、会计报表的要求下,提出一些做法和意见,与同行商榷。一、必须尽快地改全场(分场)集中核算为生产队独立核算。
After the State-owned farms implemented household contractual arrangements for workers and peasants, and carried out various forms of economic responsibility system such as bailout on family farms and animal husbandry, some new situations and new topics emerged. In the face of these new problems, the comrades at the grassroots level are expecting that the superior can propose a new system of measures to solve the problem. However, the higher departments hope that the grass-roots units can create a set of good practices to promote so that the formation of a Wait for the situation. Before the Ministry of Finance and other relevant parties did not make any amendments to the current financial and accounting system, this article intends to put forward some practices and suggestions on the basis of accounting titles and accounting statements that are not contrary to the provisions of the current system and discuss it with colleagues. First, we must change the audience as soon as possible (sub-field) centralized accounting for the production team independent accounting.