实行家庭承包责任制后,我县所属的国营农场一般实行二级管理(场部和生产队)、一级核算(场部)。国营农场和生产队把会计管理工作的重点,放在帮助承包户搞好产前、产中、产后的服务上,这是因为家庭承包后,承包户定额上交,费用自理,自负盈亏,自行核算。生产队失去了原有的核算职能,但有责任帮助和指导家庭农场核算成本,降低成本,提高经济效益,预测生产收入,据以确定家庭农场上交的利润、费用等经济指标。作为国营农场的财会人员必须积极为承包单位和职工提供经济信息、业务指导和结算服务。具体要求是: 1.年初在制订生产计划的基础上,制订好承包方案。要根据当地农业资源,资金、劳力和技术条件,在国家计划指导下,遵循自然规律和经济规律,因地制宜,按照三兼顾的原则,对农产品、畜牧、渔业产品的质量、数量,上交产品,上交积累(税、利、折旧、福利、费用)和义务工等作出明确规定。 2.签订好承包合同。承包合同一般是一年一定。对生产稳定的项目也可3～5年一定。承包的 After the implementation of family contract responsibility system, the county-owned state-owned farms generally implement secondary management (field and production team) and primary accounting (field). State-owned farms and production teams focus their accounting management efforts on helping contractors improve their pre-natal, mid-delivery and post-natal services because the contractors pay their own fees after they are contracted, taking full responsibility for their own profits and losses. Accounting. The production team has lost its original accounting function, but it has the responsibility to help and guide the family farms in accounting costs, reduce costs, increase economic efficiency and forecast production income, so as to determine the economic indicators such as profits and expenses handed over by family farms. As a state-owned financial accountant farm must be active for the contracting units and workers to provide economic information, business guidance and settlement services. Specific requirements are: 1. Early in the production plan based on the development of a good contract program. According to the local agricultural resources, capital, labor and technical conditions, under the guidance of the state plan, follow the laws of nature and economic laws, according to local conditions, in accordance with the principle of taking into account the three, the quality of agricultural products, livestock husbandry, fishery products, Turnover (tax, profit, depreciation, welfare, fees) and volunteers to make clear provisions. 2. signed a good contract. Contract is generally a year contract. On the production of stable projects may also be 3 to 5 years. Contracted