黑龙江省国营农场财务管理存在的问题与对策研究(节选)

本文采用实证分析的方法分析了黑龙江省国营农场财务管理中存在的主要问题,并提出了相应的对策:树立商品经济的资金新观念;建立“场内银行”;不断加强对资金筹集、运用和分配的管理;实行全面成本管理,加强对成本的事前预测和事中控制;改进与完善资金管理体制;正确确定承包指标并逐步完善农场内部的承包体系;应用先进的科学的财务管理方法以及良化国营农场财务管理的环境。

SOME PROBLEMS AND COUNTERMEASURES OF THE FINANCIAL MANAGEMENT ON HEILONGJIANG STATE FARM

The case analysis method was used to analyse the major problems in the financial management on Heilongjiang State-Farm , and some possible countermeasures were proposed new concept of fund of commodity economy should be accepted and'Internal Bank'on farm may be established to reinforce the management of fund raising , using and allotting. Forecast and control of cost should be strengthened . Improving, the system of fund management. New financial relationship should be set up. Contract indicators should be set properly to improve the internal contract system on farm step by step, scientific methods of financial management should be introduced and the environment of financial management of State Farm should be improved.