国营农场股份经营试点单位的几个财务会计问题

• 作 者: 李绍槐 栾甫贵
• 出 处: 黑龙江八一农垦大学学报
• 发表日期: 1991年01期
• 关键词: 国营农场 财务会计问题 股利 股息 经济体制改革 明细科目 职工家庭农场 投资报酬 股利分配 发行股票

在经济体制改革过程中,股份经营形式被引入国营农场。目前,许多农场在场办工业、服务业等内部单位试办了股份经营。按多种经营成份、多种经营形式并存的基本思路,经营形式的多样化,仍将是未来一定时间内农场在深化改革方面继续探索的问题。本文拟就国营农场内部单位在试办股份经营中存在的几个主要财务会计问题作些粗浅探讨。

In the process of economic system reform, the form of shareholding operation was introduced into state-owned farms. At present, many farms are running on-site industrial, service and other internal units to conduct trial operations. The diversification of business forms based on the coexistence of diversified business elements and diversified business models will continue to be a problem that farms will continue to explore in the deepening of reforms within a certain period of time. This article intends to make some rough discussion on several major financial and accounting issues existing in the trial operation of the state-owned farm internal unit.