国营农场在实行经济承包中,必须抓好以下几个方面的工作。①鉴定好经济承包合同。经济承包合同是农场与承包结算户生产任务、上交产品和款项的唯一依据,也是核定场部供应物质和生产成本预支(或贷款)的依据,财会部门应全力以赴,认真落实。②在产品收获时,财会人员应及时下队催交承包户所欠的款项和规定的上交产品、利润和管理费用等任务。对历年老帐应作出计划,分期偿还,避免长期拖欠。③目前有部分农饧已将房屋、机械、大型农机具和耕牛折价到户。折价时应按帐面净值作价,如净值与现行价相差太大,应经民主评定后重新估价,已提完折旧的固定资产,应按质论价,做到合情合理,对未完成偿还价款的固定资产 State-owned farms in the implementation of economic contract, we must do a good job in the following areas. ① appraisal economic contract. Economic contract is the only basis for the production tasks of farm and contracted settlement households, the submission of products and payment, as well as the basis for verifying the supply of material and production advance (or loan) from the field. The accounting department should do its utmost and conscientiously implement it. ②When the product is harvested, the finance and accounting staff should promptly step down to promptly submit the funds owed by the contractor and the tasks such as the submitted products, profits and management fees. Plans should be made for old accounts over the years to repay them in installments and avoid long-term arrears. ③ At present, some agricultural households have already set aside their houses, machinery, large-scale farm machinery and cattle at their own homes. Should be discounted by the book value of net book value, such as the net value and the current price is too much difference, should be revalued after the democratic assessment, has been completed depreciation of fixed assets, should be based on the quality of the price, so fair and reasonable, not completed repayment of the price Fixed assets