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我省地方国营林场从一九八二年普遍的实行了承包生产责任制,改变了过去生产不计成本,花钱不讲效果的“铁饭碗”、“吃大锅饭”的现象,调动了职工的劳动积极性,提高了劳动生产率和经营管理水平,取得了较好的经济效果。例如,双辽县国营林场造林成本由每亩14.20元下降到11.00元,降低成本22.5％。该县的国营林场一九八二年在全面完成造林和其他各项营林生产任务的情况下,全年还结余造林经费和事业费十三万八千元。全省国营林场的各种形式的生产责任制正在不断地完善和发展。实行生产责任制,会计的核算工作任务不是减轻了,而是更加繁重了。财会部门应根据各种不同形式的生产责任
The state-owned forest farms in our province have generally implemented the contract responsibility system since 1982, changing the past phenomenon of “iron rice bowls” and “eating big pots” without cost and without paying any effort to mobilize the workers’ labor Enthusiasm, improved labor productivity and management level, and achieved good economic results. For example, the cost of afforestation in Shuangliao County state-owned forest farms decreased from 14.20 yuan per mu to 11.00 yuan, reducing the cost by 22.5%. In 1982, the county’s state-owned forest farms, while fully completing the tasks of afforestation and other forest management, paid an annual balance of afforestation and operating expenses of 138,000 yuan. The various forms of production responsibility system in the state-owned forest farms in the province are constantly being perfected and developed. The implementation of production responsibility system, accounting task accounting is not reduced, but more arduous. Accounting department should be based on a variety of different forms of production responsibility