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近年来,农业生产关系在调整,出现各种联产责任制,原来生产队的会计工作,特别是会计管理体制已经适应不了变化的新形势,应当加以改革。因为,实行联产责任制以后,劳动组织、经营形式都发生很大的变化,生产、消费、交换和分配都与过去有所不同。这就必然引起生产队的财产、资金管理、会计核算方法等都会发生变化。因为计酬形式多样,奖罚办法不一,不但要签订经济合同,掌握备项经济指标,而且要按承包单位记帐、算帐,进行分配。核算内容复杂,核算量大大增加。从现有的会计状况和会计队伍来看是难以适应的。第一,业务技术水平不适应。会计是一门科学,有很强的技术性。而现有的会计人员有相当一部分帐簿记载不标准,科目使用不得当,绝大多数不会搞财务活动分析,不会计算生产成本。第二,会计队伍不适应。会计变动频繁,队伍不稳定是一个长期难以解决的老大难问题。生产队会计人员往往是随着领导班子的改选而变动。会计人员顶不住,业务部门管不了。我们白城区每年变动30％左右。群众反映,“这是一茬班子,一茬会计”。由于新手多,业务生疏,就造成“训不完的
In recent years, with the adjustment of agricultural production relations and the emergence of various joint responsibility systems, the original accounting team of the production team, especially the accounting management system, has not been able to adapt to the changing new situation and should be reformed. Because after the implementation of the system of joint responsibility, there has been a great change in the form of labor organization and management. Production, consumption, exchange and distribution have all changed from the past. This inevitably causes changes to the team’s property, capital management and accounting methods. Because of various forms of remuneration, rewards and punishments are not the same, not only to sign economic contracts, grasp the economic indicators for the preparation, but also according to the contract accounting, accounting, distribution. The accounting content is complex, accounting greatly increased. From the existing accounting conditions and accounting team point of view is difficult to adapt. First, the technical level of business does not meet. Accounting is a science, there is a strong technical. The existing accounting staff account for a considerable part of the non-standard account books, subjects not be used properly, the vast majority will not engage in financial analysis, will not calculate the cost of production. Second, the accounting team does not adapt. Accounting changes frequently, team instability is a long-term difficult problem to solve. Production team accountants often change with the re-election of the leadership. Accounting staff can not stand, business unit can not manage. We Baicheng change about 30% each year. The masses reflect, “This is a stubble, stubble accounting.” Due to novice, unfamiliar, it caused "training endless