由于海洋渔业资源的日益枯竭，网箱养鱼已在沿海地区迅猛发展起来，怎样帮助渔民搞好成本核算，使渔民在养殖中看到效益，促进养鱼事业的发展，是农村财务管理部门的责任和义务。笔者经过多年来指导农村财务工作的实践，总结出了一套行之有效、简便易行、较为直观的网箱养鱼成 Due to the depletion of marine fishery resources, cage fish farming has developed rapidly in the coastal areas. How to help fishers improve their cost accounting, enable fishermen to see benefits in aquaculture and promote the development of fish farming are the reasons why the rural financial management departments Responsibilities and obligations. After years of practice in guiding rural financial work, the author summed up a set of effective, simple and easy, more intuitive cage fish into