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‘机械化农业’一九五五年第十一期发表了农业部苏联专家斯捷潘年柯同志拟定的‘关于国营农场会计检查实施办法提纲’,这是在我国农场中进行会计检查工作的重要指导文件,它对我国农场经济监督工作的建立与开展有着重大的意义。茲将个人学习该提纲和有关资料后,对会计检查工作组织与技术方面的一些认识整理出来,供有关同志参考,并希指正。
’Mechanized agriculture’ In the eleventh issue of 1955, Comrade Sztepannko Ko, a Soviet expert from the Ministry of Agriculture, published a “Outline on Measures for the Implementation of Accounting Checks on State-owned Farms”, which is an important guide for conducting accounting inspections on farms in our country It is of great significance to the establishment and development of our country’s farm economy supervision. After learning this outline and relevant materials, I have organized some understandings about the organizational and technical aspects of the work of accounting inspection for reference by the relevant comrades and I hope to correct them.