随着国民经济管理体制的改革,我们海南华侨农场在财务包干的基础上,大力推行了多种形式的经济责任制,兴办了大批家庭小农场,各业生产迅速发展,经济效益显著提高. 家庭小农场作为国营农场的一个基层经济单位,必须建立相应的会计核算制度(或简易的核算办法).家庭小农场的会计核算应以改善经营,提高经济效益为目的.目前的核算内容应以小农场的资金总收支和专业生产费用支出为主,同时搞好往来结算业务的核算,以利分析所费与所得,考核经济效益.有条件的还可逐步进行产品的物质、费用成本核算或完全成本核算.核算工作的进行应从实 With the reform of the national economic management system, on the basis of financial support, overseas Chinese farms in Hainan have vigorously promoted various forms of economic responsibility system and set up a large number of small-scale family farms. The rapid development of production in all walks of life has markedly raised economic benefits. As a grassroots economic unit of a state-owned farm, a small-scale farm must establish a corresponding accounting system (or a simple accounting method). The accounting of small farm households should aim at improving management and improving economic efficiency. The total capital expenditures and professional production expenses of farms are mainly based on the balance of payments and settlement, so that the analysis of fees and incomes and the assessment of economic benefits can be carried out.Conditions may also be made for the material and cost costing of the products Complete cost accounting. Accounting should be carried out