当前,不少场圃的内部经济承包责任制都是建立在分散经营、分权管理、内部核算的管理机制上的。这种机制出现盈利分层、亏损挂帐的现象,年终保证不了总场的内部利润实现,最终使总场蒙受损失。因此,改革完善现行核算办法,是一个需要研究解决的重要问 At present, many field farms’ internal economic contract responsibility system is based on the management mechanism of decentralized management, decentralized management, and internal accounting. This kind of mechanism has the phenomenon of profit stratification, loss of debt, and the end of the year can not guarantee the realization of the total profit of the field, and ultimately make the total field suffer losses. Therefore, the reform and improvement of the current accounting methods is an important issue that needs to be studied and solved.