报账制是国有农场财务管理体制改革的一个重要举措,如何完善报账制,进一步搞好国有农场财务管理体制改革,是我们面临的一个现实问题。一、建立报账制的必要前提1.会计委派制度的建立和健全报账制一个显著的特点就是将农场基层单位的财会机构撤销,只设一名报账员,报账员属于财会人员,报账员由农场 Reimbursement system is an important measure to reform the financial management system of state-owned farms. How to perfect the reimbursement system and how to further improve the reform of state-owned farms’ financial management system are the real problems we face. First, the necessary prerequisites to establish a reporting system 1. Establishment and improvement of accounting accreditation system A prominent characteristic of reporting system is the withdrawal of the accounting units of the grass-roots units in the farms. Only one reimbursement accountant is required. The reimbursement accountants belong to the accountants.