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农业生产责任制的建立,有效地克服了集体经济中长期存在的“吃大锅饭”的弊病,纠正了管理过分集中、经营方式单一的缺点,并通过对集体经济中劳动组织、计酬方法等环节的改进,带动了经营方式的改革和生产关系的部分调整,使生产关系较好地适合生产力的发展,促进了整个农村经济的发展。在新形势下,会计核算工作如何跟上去,已成为坚持和完善农业生产责任制的一个重要问题。下面摘登的是郭徐咸等同志对建立农业生产责任制后会计的作用、会计核算的内容、方法等问题的认识和意见,供研究解决这一问题的同志参考。
The establishment of agricultural production responsibility system has effectively overcome the shortcomings of “eating big pots and rice” in the long-term existence of the collective economy, corrected the shortcomings of over-centralized management and single mode of operation, and through the analysis of the labor organization and the method of payment and remuneration in the collective economy Improvements have led to some changes in the mode of operation and part of the relations of production so that the relations of production are better suited to the development of productive forces and the development of the entire rural economy is promoted. Under the new situation, how to keep up the accounting work has become an important issue in adhering to and perfecting the responsibility system for agricultural production. The following is a summary of Guo Xu Xian and other comrades on the establishment of accountability after the accountability of agricultural production, accounting content, methods and other issues of awareness and advice for the study to solve this problem comrades reference.