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黑龙江省农垦建三江胜利农场是集农、工、贸、商一体化的大型企业,下属十五个农场及二十多个企事业单位。为了加强资金管理,充分利用各项资金,黑龙江农垦总局建三江分局2001年成立了财务结算中心,使十五个农场的各项使用资金最大程度地发挥了整体效益,加速了资金周转,提高了资金利用率。但是,个别农场在家庭农场管理和核算方面还存在一些问题。(一)存在的问题1、设置两套账个别农场的生产队为躲避农场财务科(核算中心)的监督,违反家庭农场生产费用、生活费用自理的规定,单独设置一套家庭农场往来账。一是以生产队名义设置一套完整的账户体系,生产队既对内又对外进行家庭农场全面核算;
Heilongjiang Provincial Land Reclamation Construction Sanjiang Shengli Farm is a large-scale enterprise integrating agriculture, industry, trade and commerce. It owns 15 farms and over 20 enterprises and institutions. In order to strengthen capital management and make full use of various funds, the Heilongjiang Land Reclamation Bureau established the Sanjiang Branch in 2001 to set up a financial settlement center so that all the funds used in the 15 farms will maximize the overall benefits, speed up capital turnover and raise Capital utilization. However, there are still some problems with individual farms in family farm management and accounting. (I) Existing Problems 1. The production team of two sets of individual accounts shall set up a separate set of family farm current accounts in order to evade the supervision of the farm finance department (accounting center) and violate the provisions of the family farm production costs and living expenses. First, set up a complete set of account system in the name of the production team, the production team both internal and external family farms comprehensive accounting;