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1993年7月1日起实施的《农业企业财务制度》和《农业企业会计制度》(以下简称原制度),把家庭农场财务及会计制度列为独立的章节来阐述,称“家庭农场是指企业内部对职工家庭实行‘自主经营,单独核算,定额上缴,自负盈亏’的承包经营单位.”为了适应市场经济发展的需要,财政部于19
The Financial System for Agricultural Enterprises and the Accounting System for Agricultural Enterprises (hereinafter referred to as “the original system”), which came into force on July 1, 1993, set forth the family farms’ financial and accounting systems as separate chapters to state that “family farms refer to Within the enterprise, employees and families implement the contract management units of ”independent operation, individual accounting, fixed payment and self-financing." In order to meet the needs of market economy development, the Ministry of Finance announced in 19