如何把农村合作经济的财务会计工作引向前进?遵照中央1984年一号文件精神,联系我省农村实际,必须继续解放思想,立足改革,使财务会计工作更加适合农村大好形势发展的需要。当前,应着重做好以下几件事: 一、全面推行专业会计,大力培训专业会计人才。到1983年底止,全省已有50％以上的队实行了专业会计,有24个县实现了会计专业化。实践证明:实行专业会计起码有三大好处:一是精简了会计人员,减轻了农民负担。全省原有56万名队会计,实行专业会计以后,只要8～10万人就够了。二是稳定了会计队伍,提高了会计人员的素质,有利于提高农村经济管理水平。三是由于会计人员减少了,稳定了,培训任务相对减轻,训练内容逐步深入,训练效果显著提 How to lead the financial and accounting work in the rural cooperative economy? In keeping with the spirit of the document No. 1984 of the Central Government and in connection with the reality of rural areas in our province, we must continue to emancipate our minds and establish a foothold in the reform so that the financial and accounting work is more suitable for the needs of a good rural situation. At present, should focus on doing the following things: First, the full implementation of professional accounting, training professional accounting personnel. By the end of 1983, more than 50% of the province’s teams had implemented professional accounting, and 24 counties had realized the accounting specialization. Practice has proved that there are at least three major advantages in practicing professional accounting: one is to streamline accountants and reduce the burden on peasants. The province’s original 560,000 team accounting, the implementation of professional accounting, as long as 80,000 to 100,000 people is enough. Second, stabilize the accounting team, improve the quality of accountants, help to improve the level of rural economic management. Third, due to the reduction of accounting personnel, stable, the relative ease of training tasks, training content gradually deepened, the training effect is significant