新疆石河子一三三团农场是1958年建立的老场。二十四年来,财会人员变动很大。现在全场三十五个单位的在职会计只有两名老会计,其余都是近两年才走上会计工作岗位的新手。这些新会计业务水平低,工作差错多,不能很好胜任会计工作,年底的会计报表全场竟无法汇总。为了迅速改变会计工作不适应农场发展的落后状况,从目前不可能补充大量有专业知识的熟练会计人员的实际出发,农场党委决心立足本场,集中时间,脱产培训在职会计。教员由农场中有二十多年会计工作实践经验的会计师担任。学习内容包括会计总论,会计科目,会计凭证,复式记帐,资金平衡表,成本核算和会计报表等基础知识。每项内容学究后都进 Xinjiang Shihezi one three three farm is established in 1958 the old farm. Twenty-four years, accounting staff changes. At present, there are only two old accountants in the thirty-five in-service accounting departments, and the rest are novices who have embarked on accounting jobs in the past two years. The new accounting business is low, many mistakes, not well qualified for accounting work, the end of the accounting report actually could not be summarized. In order to quickly change the accounting work not suited to the backwardness of farm development, from the current impossible to add a large number of skilled accounting personnel with professional practice, the farm party committees determined to base themselves on this field, concentrate on time, off-duty training in-service accounting. The faculty members are accountants who have over 20 years of practical experience in accounting in the farm. The learning contents include general knowledge of accounting, accounting subjects, accounting documents, double entry books, capital balance sheets, cost accounting and accounting statements. After each content into the study