农村承包户、专业户会计核算的探讨

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为了帮助承包户,专业户建帐理财,我们对农户的家庭经济核算情况进行了调查。从调查的情况看,有的农户设有一本日记帐(也叫流水帐),还有一些财产物资登记簿;有的把所有收,支单据用针线穿挂起来,以据代帐,对不能取得外来单据的收,支项目记在小本上;有的无帐无据,专靠脑记、心算;还有的认为“肉烂在锅里”,不注意搞核算。通过调查座谈,有一部分生产经营规模较大、商品率较高的农户、对记帐、核算有迫切要求,他们认为没有核算,生产就不能继续向前发展。特别是今年一号文件贯彻后,进一步安定了人心,有些专业户、重点户对搞好经济核算的愿望十分迫切。目前农户家庭成员多数有初中文化程度,有的还有高中文化水平,就多数农户来讲,搞好家庭会计是没有多大问题的。但是,他们缺乏这方面的知识和经验,我们要积极热情地通过教 In order to help contracted households and specialized households to build their wealth management accounts, we conducted a survey on the household economic accounts of the farmers. According to the investigation, some farmers have a journal (also called a running account) and some registers of property and materials. Some put all receipts and receipts on a needle and thread to hang them according to their debit accounts and can not Obtain foreign receipts and receipts, the items recorded in small books; some non-accounting basis, based solely on mind, mental arithmetic; others think “rotten meat in the pot,” do not pay attention to accounting. Through the investigation and discussion, some peasant households with a relatively large scale of production and operation and higher commodity rates have an urgent demand for accounting and accounting. They think that without accounting, production can not continue to move forward. In particular, after the implementation of the No. 1 document this year, the people’s livelihood has been further stabilized. Some specialized households and key households are eager to improve their economic accounting. At present, most family members of peasant households have junior high school education and some have senior high school education. As far as most peasant households are concerned, improving household accounting is not a big problem. However, they lack the knowledge and experience in this field and we must actively and enthusiastically pass the teaching
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