国营农场实行生产责任制后,有些财务收支由承包户自理,全部产品成本核算,改为定额垫资,使产品成本、产品销售计算,会计帐目不能全部反映出来,原来的会计科目和会计帐簿有些也不适用了,必须借助于统计核算才能完成.同时,按承包户合同办理分配,农牧业生产经营成果,也不能完全从会计帐上反映出来.这些变化,在某些人头脑中造成一些错觉,认为会计无事可做了,成本核算不要搞了.这是一种十分有害的想法,必须澄清.目前,农杨一般实行总场、分场、生产队三级管理,三级核算,并不是说实行生产责任制后,各级不要搞经济核算了,作为各级管理核算单位必须 After the implementation of the production responsibility system on the state-owned farms, some financial revenues and expenditures are taken care of by the contracting households. All product cost calculations are replaced by a fixed amount, so that product costs, product sales calculations, accounting accounts cannot be fully reflected, and the original accounting subjects and accounting Some of the books of account are also not applicable. They must be completed by means of statistical accounting. At the same time, the allocation of contracts for contracted households and the production and management of agricultural and pastoral products cannot be fully reflected in the accounting books. These changes are in some people’s minds. It caused some illusions that accounting had nothing to do, and cost accounting should not be done. This is a very harmful idea and must be clarified. At present, Nong Yang generally implements the three-level management of the total field, breakout and production team. Level accounting does not mean that after the implementation of the system of production responsibility, all levels should not engage in economic accounting, and must be used as a management accounting unit at all levels.