对家庭农场核算和管理的几点意见

来源 :财会通讯 | 被引量 : 0次 | 上传用户:kage
下载到本地 , 更方便阅读
声明 : 本文档内容版权归属内容提供方 , 如果您对本文有版权争议 , 可与客服联系进行内容授权或下架
论文部分内容阅读
兴办脱手承包型的家庭农场是目前国营农场实行经济责任制的一种形式。它实际上是一种大包干形式的责任制,对促进生产发展、提高经济效益起了一定作用,但也暴露出不少问题:(1)从近年来看,承包指标一般偏低。这一方面是由于农业生产的不稳定性,一方面也由于场部无法掌握实际完成情况,指标订高了,承包户不易接受。根据大包干的“全奖全赔”原则,超收部分要全奖,但全赔却难落实。遇上自然灾害,不仅赔的部分无法实现,平时场部的垫款也只好挂帐。为了保证再生产继续进行,还得采取减、缓、免的措施,继续提供生产、生活资金。目前国营农场经济挂帐相当庞大,使一些农场虽然职工收入较多,但国营农场依然很穷。(2)财务收支和财务成果等资料,只能 Setting up a family-run contract-free family farms is a form of economic responsibility system implemented by state-owned farms. In fact, it is a responsibility system that takes the form of big bales and has played a certain role in promoting the development of production and improving economic efficiency. However, many problems have also been exposed: (1) In recent years, the contracting targets have generally been low. On the one hand, this is due to the instability of agricultural production. On the one hand, due to the fact that the market can not grasp the actual accomplishments, the targets are set high and the contractors are not easy to accept. According to the big package of “full prize all lose” principle, the excess part of the prize, but full compensation is difficult to implement. In the face of natural disasters, not only part of the compensation can not be achieved, the usual field advances have had to account. In order to ensure the reproduction continues, it is necessary to adopt measures of reduction, mitigation and exemption so as to continue to provide funds for production and living. At present, the state-owned farms have a huge economic account, which makes some farms earn more workers but their state-owned farms are still very poor. (2) financial revenue and expenditure and financial results and other information, only
其他文献
巴县在深入进行全面经济体制改革中,为缓解资金紧缺的矛盾,把改革财政投资体制、搞活资金作为配套改革的一个重点,本着取之有度、用之得当的原则,在兼顾各方利益、合理筹集
川西北草地鼠类危害面积高达2050.5万亩,若能有效防治,按当地牧区现有载畜量(7亩/羊单位)计算,可增养羊293万只。 以鼠兔Ochotona sp.和中华鼢鼠(Myospalax fontan(?)erii)
目的:评估双能量动脉、门静脉、延迟CT三期对比增强扫描的碘叠加值与胃腺癌病理分级间的关系。方法:80例胃癌患者均在术前行胃部双能量CT动脉、门静脉、延迟三期对比增强扫描
早在公元前400年,希波克拉底就把那些从乳腺癌中辐射出来,且长而粗的血管类比作螃蟹的脚爪。在希腊文中癌被称为Karkinoma,在拉丁文中开始用Cancer表达,并沿用至今。对癌症产
本文评述农业生态系统多样化对害虫天敌捕猎行为及成功率的影响,评价资源浓集假说和天敌假说两者所作推断的得失,提出了解天敌-植食者相互关系应予解答的生态学问题。 This
本文阐述了大豆不同品种、不同栽培型的病虫害发生为害规及其防治对策。 This article describes the different varieties of soybean, pests and diseases of different t
在全面建设小康社会的进程中,加强农村卫生服务体系和农村合作医疗制度建设,既是关系农村人口身体健康的“民心工程”,更是关系到改革、发展、稳定的一个重要因素。一、浙江
棉花黄萎病是棉花生产上的严重病害,为国内外检疫对象.我国北方棉区三十年代开始发现此病,为害程度逐年加重;长江棉区解放前和五十年代初只个别地方零星发病,未引起重视.六
目的比较保留乳房手术与改良根治术对早期乳腺癌预后的影响。方法回顾性分析安徽宿州市立医院肿瘤外科2005年6月-2011年6月经保留乳腺手术治疗的50例早期乳腺癌患者临床相关
目的运用meta分析评估扩大根治术及标准根治术治疗胰头癌的远期疗效。方法检索Pubmed、WOS、Embase、万方、中国生物医学文摘及中国知网数据库1990~2012年期间的相关文献,运