日前,黑龙江省农垦总局下发了关于续编《黑龙江农垦会计史》的通知,这是第一部《黑龙江农垦会计史(1947—1997)》的续编。本书冠名为《黑龙江农垦会计史》,使人联想到黑龙江农垦会计的概念是什么,如何表述?从1947年到现在,黑龙江农垦会计伴随着黑龙江农垦经济、社会、文化、政权等建设改革发展的脚步,迈过了近70年,这段历史还没有对黑龙江农垦会计做过准确的定义。实际上,对黑龙江农垦会计做出准确的定义好难。在黑龙江农垦会计的前期,没有可能也无必要研究黑龙 Recently, Heilongjiang Land Reclamation Bureau issued a circular on the continuation of “Heilongjiang Land Reclamation Accounting History” notice, which is the first “Heilongjiang Land Reclamation Accounting History (1947-1997)” the sequel. This book entitled “Accounting History of Heilongjiang Land Reclamation”, reminiscent of what is the concept of Heilongjiang Land Reclamation Accounting? From 1947 to the present, Heilongjiang Land Reclamation Accounting along with Heilongjiang Land Reclamation economic, social, cultural, political and other construction reforms Development of the footsteps, crossed the past 70 years, this history has not yet made an accurate definition of Heilongjiang Land Reclamation Accounting. In fact, it is hard to accurately define the accounting of Heilongjiang Land Reclamation. Heilongjiang in the early stages of accounting, there is no need to study Black Dragon