本文以笔者所在农场下属养殖企业开展实施的“成本精细化管理”取得的成效为例,分析并阐述了精细化管理结合精准会计核算措施为养殖企业带来的成效和收益。 This paper analyzes the effectiveness of fine management and the combination of precision accounting measures for aquaculture enterprises with the results obtained from the implementation of “cost fine management ” carried out by farms affiliated to the author’s farm.