| 摘要: |
| 党的十一届三中全会以来,广大农村社队普遍建立了各种形式的生产责任制,对会计核算提出了新的课题。各种形式的生产责任制内容不同,有的有奖赔,有的无奖赔。本文仅就实行责任制后的奖赔核算问题提出一些看法,以供商讨。 |
| 关键词: 劳动报酬 结算表 帐务处理 核算问题 收益分配 社员 会计核算 基本报酬 生产队 生产责任制 |
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| A DISCUSSION ON THE ACCOUNTING OF REWARDS AND PUNISHMENTS IN THE RESPONSIBILITY SYSTEM IN AGRICULTURAL PRODUCTION |
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| Abstract: |
| Since the Third Session of the Eleventh Central Committee of the Communist Party of China,various forms of the responsibility system in agricultural production have been established in the vast rural areas of China.Some new problems were raised for accounting.This article deals only with the accounting in rewards and punishments. Three problems are discussed here,namely:(1)the econmic nature of rewards and punishments in the responsibility system;(2)analy- sis of the various problems of accounting in reward... |
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