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一、人民公社建帐的原则我们伟大的祖国,已经跨入了人民公社化的新的历史时代,办好人民公社,将会使我国尽快地完成社会主义建设并打下将来向共产主义社会过渡的良好基础。为了办好人民公社,让我们来研究一下人民公社的会计核算问题是有着重要的现实意义的。要研究这个问题,首先要搞清人民公社给会计核算提出了那些要求。不如此,就难提出正确反映公社经济活动情况的会计科目、报表及核算程序。
I. Principles for the Establishment of People’s Communes Our great motherland has entered a new historical era of people’s communes and a good people’s commune will enable China to finish socialist construction as soon as possible and lay down a transition to a communist society in the future Good foundation. In order to run the people’s communes well, let us study the accounting problems of the people’s communes. This is of great practical significance. To study this issue, we must first make clear the people’s communes to the accounting made those requirements. Otherwise, it is hard to come up with accounting subjects, statements and accounting procedures that correctly reflect the economic activities of the commune.