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农村社队实行生产队联队专业会计或大队会计代帐等办法是社队财务管理工作上的一大改革,是克服财务混乱、促进生产责任制完善的一项有效措施,是使农村财会队伍逐步走向专业化的一个重要途径.目前农村生产队实行“双包”责任制,这些队以户为单位经营生产,集体经济的收支业务比过去减少,会计业务最也相应减少,没有必要单独设一名会计.阳城县尹庄公社大力推行联队专业会计,使生产队会计由原来的62个精简为9个,单是定额补贴工就减少2,650多个.生产队会计的精简带动了其它队干的精简,全社共精简大小队干部262人,占干部总数54.7%,大大减轻了社员负担.群众高兴地说:干部少了,负担小了.设立联队会
The implementation of the production team in rural communes by the professional team members or accountants’ accounts is a major reform of the financial management of the communes and brigades. It is an effective measure to overcome the financial turmoil and promote the improvement of the production responsibility system. At present, the rural production team implements the “double package” responsibility system. These teams operate production on a household-basis basis. The revenue and expenditure of the collective economy are less than in the past, and the accounting business is most correspondingly reduced. The need for a separate accounting .Yangcheng County, Yinzhuang commune vigorously promote the Wing professional accounting, the production team accounting from the original 62 streamlined to 9, single quota subsidies to reduce the number of 2,650 more than the reduction of production team accounting Led the streamlining of other team cadres, the whole community a total of 262 streamlined team cadres, accounting for 54.7% of the total cadres, greatly reducing the burden on members of the masses happy to say: less cadres, the burden is small.