福建省莆田县乌坨大队养殖场,是由七十年代初的一个队办小壳灰厂转产发展起来的。1977年试养紫菜成功后,第二年养殖面积扩展为100亩。1979年,实行了“保本经营,指标到场,利润分成,独立核算,自负盈亏”的管理办法。即大队将年度利润指标包给养殖场,场按承包指标的45％上交大队作为“三金”(公积金、公益金和管理费),其余的55％由全场职工按劳分 Urumqi, Putian County, Fujian Province brigade farm, is a team from the early seventies to do a small shell ash plant conversion developed. After the successful trial of seaweed in 1977, the breeding area expanded to 100 mu in the second year. In 1979, the implementation of the “capital preservation business, the presence of indicators, profit sharing, independent accounting, self-financing” management approach. In other words, the brigade will wrap the annual profit target to the farms. According to the contract, 45% of the contractor’s bid will be handed over to the brigade as the “three golds” (provident fund, commonweal fund and management fee), and the remaining 55%