论文部分内容阅读
随着农村家庭联产承包责任制的普及。农户家庭经济发展很快。它们生产项目多,增产幅度大。商品率较高,经济效益好。但由于缺乏经济核算,从目前的情况看。存在着五个不摸底:(1)粮油产品随产随吃,产量不摸底;(2)产品销售收入自收自用,收入不摸底;(3)投资种类多,费用支出大,开支不摸底;(4)经济往来频繁,债权债务不摸底;(5)经营项目多,哪个项目的经济效益好不摸底。根据上述情况,作为管理经济的重要工具之一的会计,必须从过去单一的生产队统一核算,转变为承包户家庭会计核算上来,也给各级主管经营管理部门提出了新的课题,值得我们很好研究,并把建立农户家庭会计核算的任务,担当起来。现就这个问题,谈点看法:
With the popularity of household contract responsibility system in rural areas. Farmers family economy developed rapidly. They produce a lot of projects, increase production rate. Higher commodity prices, good economic returns. However, due to the lack of economic accounting, from the current situation. There are five do not touch the bottom: (1) grain and oil products with the birth of food, the output does not touch the bottom; (2) income from product sales for personal use, income does not touch the bottom; (3) investment types, expenses, (4) Frequent economic exchanges, lack of obligee’s credit and indebtedness; (5) The number of business projects and the economic benefits of any project. According to the above, accounting as one of the important tools for managing the economy must be unified accounting from a single production team in the past and transformed into accounting for the household of contracted households, and also put forward new issues for the competent management departments at all levels. Well studied, and to establish the task of household accounting for farmers to take up. Now on this issue, talk about the point: