随着农村联产承包责任制的完善,现在各地实行家庭联产承包责任制,有了迅速的发展,多数地方已成为主要形式.家庭联产承包责任制,是统一经营与分散经营相结合.实行有统有分的一种新型家庭经济.在这种经济里面,生产队对于直接经营的各项收入、支出和分配.应纳入帐内核算,而承包者自理的收支事项,则在帐外进行统计,便于全面反映生产经营成果.生产队实行家庭联产承包责任制后,认真搞好队本身的会计核算工作,是完善这种责任制不可缺少的内容,也是当前农村财会工作中的一项重要任务.做好这项工作,对于促进生产发展,实现增收节支,提高经济效益,无 With the improvement of the rural contract responsibility system, the system of household contract responsibility system nowadays has been implemented all over the country. With the rapid development, most places have become the main form. The family contract responsibility system is a combination of unified management and decentralized management. A new type of family economy is practiced, where the revenue, expenses and distribution of direct sales by the production team are accounted for in the accounts and the receipts and expenditures incurred by the contractors are recorded in the accounts Outside the statistics, to facilitate a comprehensive reflection of the production and operation results.After the implementation of the household contract responsibility system, the production team to do a good job in their own accounting work is an indispensable content to improve this system of responsibility, but also the current rural accounting work An important task. To do this work, for the promotion of production and development, to achieve revenue and reduce costs and improve economic efficiency, no