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随着黑龙江垦区经济改革的不断完善，家庭农场“两费”自理的全面实现，农场的财务管理也到了必须改革的关头。为了适应垦区经济改革的要求，在农场内部实行农牧生产队的报帐制是一项有意义的偿试。如何实行报帐制，以及如何从原来独立核算向报帐制进行转变，是进行报帐制改革的关键。为了解决在垦区全面推行报帐制，文章结合部分农场报帐制的实践，就如何推行报帐制核算以及实行报帐制的主要作用进行了讨论。
With the continual improvement of economic reform in Heilongjiang Reclamation Area, the full implementation of the “two fees” for family farms and the financial management of the farm have also come at the moment of reform. In order to meet the requirements of the economic reform in the reclamation area, it is a meaningful attempt to implement the accounting system of the farming and pastoral production teams within the farm. How to carry out the reporting system and how to change from the original independent accounting system to the reporting system is the key to the reform of the reporting system. In order to solve the problem of implementing the reporting system in the area of reclamation, the article discussed the main functions of how to implement the accounting system and the system of accounting.