随着生产责任制的深入发展,更合理地处理三者关系,在淡水鱼精养中,分级核算越来越明细,单塘核算就是在这种形势下产生的,它已成为渔场经营管理中非常重要的问题之一。本文作者根据国情,提出了单塘核算的重要性,介绍了核算内容和方法,并提出有待研究的问题。 With the deepening of the development of production responsibility system and the rational handling of the relationship among the three, grading accounting becomes more and more detailed in the freshwater fish culture. The single pond accounting is generated in this situation. It has become a fishery management system One of the most important issues. According to the national conditions, the author puts forward the importance of single-pond accounting, introduces the accounting contents and methods, and puts forward some questions to be studied.