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职工家庭农场是国营农场生产经营的一个层次,为了检查承包指标的完成情况,为国营农场的会计核算提供有说服力的资料,必须有一套简便易行的核算方法。首先,必须从各家庭农场中选择一名责任强,具有一定文化程度的人员,作为本家庭农场的核算员,他们是搞好家庭农场核算工作的一位关键人物。对他们可采取集中培训,分类指导,定期检查的方法,使他们能掌握简易的收支核算方法。
Workers’ family farms are a layer of production and management of state-owned farms. In order to check the completion of the contracting indicators and provide convincing data for the accounting of state farms, there must be a set of simple and easy accounting methods. First of all, we must select from each family farms a responsible person who has a certain degree of education as the family farm auditor who is a key figure in doing a good job in household farm accounting. They can adopt centralized training, classified guidance and regular inspection methods to enable them to master the simple method of checking receipts and payments.