实行生产责任制以后,由于劳动责任制和经济责任制的建立,引起劳动组织形式、生产经营方式以及劳动成果分配方法的改变,带来了会计核算内容的不少变化,必然要求有适合于新的情况的会计核算办法与之相适应。我们认为,设计新的会计核算办法,应根据以下原则: 第一,尽可能使用现有的一套生产队会计核算的科目、帐户体系和核算方法。现行的生产队会计核算制度是最近两年才在全国普遍推行的。它统一了生产队会计核算方法,健全和加强了生产队会计核算工作,结束了十年动乱中生产队会计核算的混乱状态。实践证明,现行的生产队会计核算办法能够适应全面地、如实地反映和监督生产队钱物增减变化、经营收支、收益分配、积累的形 After the implementation of the system of production responsibility, due to the establishment of the system of labor responsibility and economic responsibility, the changes in the form of labor organization, mode of production and operation, and changes in the distribution of labor achievements have brought about many changes in the accounting contents and inevitably required that there be suitable conditions for new The accounting method of the situation should be adapted to it. In our opinion, designing new accounting measures should be based on the following principles: First, use the existing set of accounts, accounting systems and accounting methods for production team accounting whenever possible. The current production team accounting system was implemented universally throughout the country in the last two years. It unified the accounting methods of the production team, perfected and strengthened the production team accounting work, and ended the chaos of the production team accounting in the ten years turmoil. Practice has proved that the current production team accounting measures can be adapted to comprehensively and accurately reflect and monitor changes in the production team money changes, operating income and expenditure, income distribution, accumulated shape