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为使国营农场的会计工作能起到监督、检查和指导生产的积极作用,农业部苏联顾问斯捷潘年柯同志,曾提出必须加强农场会计的检查工作的建议和会计检查的实施办法提纲。按此办法进行检查会计工作,可以提高农场的核算业务,并据以检查与杜绝贪污浪费,严肃财政纪律,改进经营管理水平。为此,特将检查提纲发表于此,供各农场管理机构参照施行。
In order to enable the accounting work of the state-owned farms to play an active role in supervising, inspecting and directing production, Comrade Stepan Nianke, the Soviet adviser to the Ministry of Agriculture, has put forward the proposal of strengthening the inspection of farm accounting and the outline of the implementation of accounting inspection. Checking accounting work according to this method can improve the farm’s accounting business and accordingly examine and eliminate corruption and waste, and strictly enforce financial discipline, so as to improve the operation and management level. To this end, special inspection outline issued here for reference to the farm management agencies.