目前,我国国营农场正在根据赵总理1983年8月在新疆视察时指示:国营农场要办职工家庭农场,“大农场套小场”的要求进行改革。为了搞好家庭农场的财务管理和会计核算工作,提出初步建议: 一、家庭农场是全民所有,分户经营,定额上交,自负盈亏的经济实体,是农场内部的一个基层单位。它接受国家(农场)计划指导,承包国营农场交给的生产经营任务,担负交售产品和积累资金的经济责任。既是生产单位,又是经营单位,是生产经营的综合体。它的成员既包括国营农场正式职工,也包括职工家属。生产是专业化,社会化的,基本是商品生产。二、国营农场与职工家庭农场的互相关系,在经济上是农场内部承包合同关系,相互之间是统与分的关系。其摸式是:国营农场(联合企业公司)——各职能部门(专业服务公司)——家庭农场。国营农场和各职能部门在管理上要改用行政手段为经济 At present, our state-owned farms are directing Zhao’s visit to Xinjiang in August 1983 when they are instructed: State-owned farms are going to do the work of family-owned farms and the requirements of “farms and small farms” to carry out reforms. In order to improve the financial management and accounting work of the family farms, preliminary proposals are made as follows: 1. The family farms are economic entities that are owned by the whole people, are managed by households, handed over to the farmers with fixed quotas, and are responsible for their own profits and losses. They are a grass-roots unit within the farm. It accepts the guidance of the state (farms) program, contracting the production and management tasks entrusted to the state-owned farms, and shoulders the economic responsibility of selling products and accumulating funds. It is both a production unit and a management unit, and is a complex of production and management. Its members include both state-owned farm official employees, as well as employee dependents. Production is specialized and socialized, basically the production of goods. Second, the mutual relations between the state-owned farms and the workers’ family farms are economically the contractual relations within the farms and their relations with each other. Its mode is: state-owned farms (joint-stock companies) - the various functional departments (professional services companies) - family farms. State-owned farms and functional departments in the management to use administrative means for the economy