水产养殖特别是水产工厂化养殖和名优品种 的养殖,需要投入大量资金,一般收入的家庭难以 负担,因此合伙建立养殖场是渔民养殖的主要形 式。由于渔民法律观念淡漠,会计知识匮乏,习惯 于凭乡情、亲情感情用事,事前对各合伙人投入比 例、生产成本、利润分配、经济管理等等,缺少必要 的原始凭证,以至于引发经济纠纷时,拿不出有利 Aquaculture, especially the aquaculture of aquaculture and breeding of famous species, requires a lot of money and can not be afford by families with ordinary income. Therefore, the establishment of farms is the main form of fishery farming. Due to the indifference of fishermen’s legal concepts and their lack of accounting knowledge, they are accustomed to using their nostalgia and affection for their affections and the proportion of their investment in production costs, profit distribution and economic management beforehand, lacking the necessary original documents so that when economic disputes arise, Can not take advantage