论文部分内容阅读
上世纪50年代初,我国广大农村掀起了农业合作化的高潮,各地也在实践中积累了不少经验。其中,辽宁省彰武县大德乡根据合作化发展过程中出现的会计人员短缺、会计人员素质不高的情况,由当时的农业生产合作社、供销合作社和信用合作社的会计员组成会计互助网(后来被人们称之为“三合会计网”或“三合一网”),这一做法不仅很好地解决了农业合作化会计人才选拔途径的问题,而且极大地提高了农业生产合作社会计人员的文化水平和技术水平。为此,毛泽东主席挥笔写下了246个字的按语,对“三合会计互助网”的做法给予了充分肯定。当这份材料
In the early 1950s, the vast rural areas in China set off the climax of agricultural cooperation and various localities also accumulated a lot of experience in practice. Among them, Dadu Township, Zhangwu County, Liaoning Province, under the circumstances of shortage of accounting staff and poor quality of accountants during the process of cooperative development, the accountant of the agricultural cooperatives, supply and marketing cooperatives and credit cooperatives of the time formed accounting mutual aid net Later, it was called “triple accountancy network” or “triple play”). This not only solved the problem of selecting cooperative accounting talents well, but also greatly improved the agriculture Production of cooperatives accountants of the cultural and technical level. To this end, Chairman Mao Zedong wrote a 246-word brush, and fully affirmed the practice of “triple account mutual aid network.” When this material