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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