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政企分设以后,农村建立了以村(原大队)为单位,以土地为主的生产资料公有制的地域性合作经济组织。这种组织上联各行各业,完成国家各个职能部门所赋予的任务,是代表国家利益的基层单位;下联千家万户,为指导农户搞好经营提供服务,是代表农民利益的服务组织;同时,又全面反映和提供地域性经济情况,是各级党政领导指导经济工作的参谋部门。因此,必须健全村财会队伍建设,加强经济核算,使其既保证原生产队(大队)的会计核算工作不致中断,又保证村合作经济组织的会计核算工作在新形势下正常进行。一位区委领导同志说得好:“村会计队伍必须加强,党政领导少不得,区各部门缺不得,农民群众离不得。”
After the separation of government and enterprises, the rural areas have established a regional cooperative economic organization with the ownership of land as its mainstay and the public ownership of the means of production as the unit of the village (former brigade). This organization connects all walks of life and accomplishes the tasks entrusted by all the functional departments of the country. It is a grass-roots unit representing the national interest. It has thousands of families connected to serve the peasants’ family-run businesses and serves as a service organization representing the interests of peasants. But also comprehensively reflect and provide regional economic conditions. It is a staff department that guides party and government leaders at all levels of the economy. Therefore, we must perfect the construction of the village finance contingent and strengthen the economic accounting so as to ensure that the accounting work of the original production team (unit) will not be interrupted and that the accounting work of the village cooperative economic organizations will be carried out normally in the new situation. A district party committee leader comrades put it well: “The village accounting team must be strengthened, leading the party and government indispensable, the lack of various departments in the district, the peasants can not live without people.”