实施队级财务核算报帐制后，生产队的财务工作仍然是农场财务管理的重要组成部分。特别是在农场垫支多的情况下，队级财务管理及会计核算更显得重要。生产队作为农场的委托管理层次，既要对农场负责，又要对农户负责，财务管理和会计核算的好坏，直接影响农场经济效益的实现和 The implementation of team-level financial accounting system, the production team’s financial work is still an important part of farm financial management. Especially in the case of a large number of farms, team-level financial management and accounting are even more important. As the entrusted management level of the farm, the production team is not only responsible for the farm, but also responsible for the farmer, financial management and accounting, which directly affects the realization of farm economic benefits and