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有些人认为,实行家庭联产承包制以后,以户为单位进行生产经营,就不需要会计核算了.实践证明,这种想法是没有根据的.农户家庭实行会计核算的好处很多:一是有利于发挥家庭经济的生产潜力.如金华市湖镇公社丁新大队吴有德,八口人,种承包田11.35亩,养蜂19箱、猪5头、蚕5张,全年总收入6,000多元,纯收入4,200元.今年年初,讨论家庭生产计划,儿子两夫妻主张多养蜂,老两口主张多养蚕.究竟发展什么为好?去年家庭会计核算表明,种桑养蚕投入少,产出多,收入稳定,每张蚕平均收入400元,成本只占25.5%;而养蜂投入多,产出少,风险大,每箱蜂收入110元,成本要
Some people think that after the implementation of the household contract system, household-based production and management do not need accounting. Practice has proved that this idea is groundless. The implementation of accounting for peasant households have many benefits: First, there are Conducive to play the productive potential of the family economy, such as the town of Jinhua City Brigade Ding new brigade Wu Youde, eight people, 11.35 acres of contract farmland, beekeeping 19 boxes, pigs 5, 5 silkworm, the annual total income of more than 6,000 yuan, pure Income 4,200 yuan. Earlier this year, discuss family planning, son and son advocate more bee husband and wife, the old couple advocated more sericulture. What exactly is the development of? Last year, family accounting shows that the investment in mulberry sericulture less output more, Income is stable, the average income of 400 yuan per silkworm, the cost of only 25.5%; and bee inputs more, less output, risk, per box bee income 110 yuan, the cost to