关于国营农场当年自产产品转作下年生产储备的作价问题,无论是过去和现在,国营农场系统中的一部分同志,对此问题,仍然有不同的看法,归纳起来,大致有三种不同的意见。第一种意见,认为国营农场当年自产产品,无论实际生产成本高于或低于计划成本,均按报告年度当地的销售价格作价,其实际生产成本与销售价格的差额,体现当年会计决算的利润或亏损。持这种意见的,认为这样作价,能正确反映当年经营成果,能刺激农场职工生产积极性。反对这种意见的,认为产品和在产品虽已完成和完成部分生产过 Regarding the issue of the price of self-produced products of state-owned farms for the year to be converted into production reserves for the next year, whether it is past or present, some comrades in the state-run farm system still have different views on this issue. To sum up, there are roughly three different opinions. . The first opinion is that the self-produced products of state-owned farms are priced according to the local sales price for the reporting year regardless of whether the actual production cost is higher or lower than the planned cost. The difference between the actual production cost and the sales price reflects the current year’s accounting statement. Profit or loss. With this kind of opinion, it is believed that such pricing can correctly reflect the operating results of the current year and can stimulate the production enthusiasm of farm employees. Opposing this kind of opinion, think that the product and the product have been produced in the finished and completed part