我国农村财务会计工作的改革,自1984年以来,出现了空前繁荣的大好形势,但由于这是一项新的工作,至今还有争议,有的农经(会计)服务公司已被砍掉。现就农村财务会计改革过程中经常碰到的一些认识问题,加以讨论。一是硬指标和软任务的问题。有不少同志特别是相当负责的领导同志认为:农业生产是硬指标,财务会计是软任务。在这种思想指导下,导致了湖北省襄阳县砍掉农经(会计)服务公司的事件。众所周知,财务管理是整个经营管理工作的重要组成部分,要抓好一个企业、一个单位,乃至一个农户的经营管理,无不首先从财务会计入手。只要我们深入作一番周密考察,就不难发现:种同类型土地、施同等量肥料,用同一型良种的农户,会由于 Since 1984, the reform of rural financial and accounting work in our country has seen an excellent situation of unprecedented prosperity. However, since this is a new job, there is still controversy so far and some of the rural economy (accounting) service companies have been cut off. Now on the rural financial accounting reform process encountered some of the problems of understanding to be discussed. First, the problem of hard targets and soft tasks. Many comrades, especially the leading comrades who are quite responsible, hold that agricultural production is a hard target and that financial accounting is a soft task. Guided by this kind of thinking, the incident that led to the slashing of the rural economy (accounting) service company in Xiangyang County, Hubei Province was taken. As we all know, financial management is an important part of the overall management work, we must do a good job of an enterprise, a unit and even a farmer’s operation and management, all of which start with financial accounting. As long as we make a careful inspection in depth, it is not hard to find that if the same types of land are used and the same amount of fertilizers are used,