湖南衡阳地区粮食部门为了提高会计核算水平,从1983年1月份起建立了粮食基层点库会计制度,实行简易核算,并举办了全区粮食基层点库会计学习班.经检查,绝大部分单位能按规定进行简易核算,对改善企业经营管理,推行经济责任制等 In order to improve the level of accounting, the food department of Hengyang in Hunan Province established the accounting system for grain base stocks at the grass-roots level from January 1983, implemented simple accounting and held accounting class for point-based food stocks at the grass-roots level. After inspection, most of the units According to the provisions of simple accounting, to improve business management, the implementation of economic responsibility system