【摘要】 兴办职工家庭农场是改革国营农场经济体制,解放生产力,搞活农垦经济的一项重要决策。为加速实现这一目标,有必要建立健全职工家庭农场的会计核算。 职工家庭农场会计核算的方法,可以采用简而易行的“四帐一表”,即:生产经营收入帐、生产经营支出帐、经济往来帐、税金和费用交纳帐和收益分配计算表。 通过会计核算,取得经济成果和生产经营上的数据,为进一步加强职工家庭农场的经营管理,创造具有中国特色的现代化农场做出贡献。更多还原

【Abstract】 Allocation of land of the state owned reclamation farm to the farm employees and workers is considered to be one of the efficient innovative measures to increase the economic return for the benefit of the individual farm members as well as of the state farm as a whole. In order to rationalize the financial management of those land allocated house-hold farm, an appropriate accounting system seems to be urgently needed.It can be expressed as follow.-1. An output account of production and business.2. An input account of production and business.3. An account payable and receivable.4. An account of tax and other expenditures turned over to higher authorities.5. The table of income and its distribution.There will be some gains and data about managing house-hold farm which can further strengthen its production and business, and make a greater contribution for bring about a new, modern state reclamation enterprise with Chinese own characteristic.更多还原