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农发行作为国家政策性银行,自成立之日起就围绕加强农业政策性信贷资金的管理,实现政策性资金的封闭运行和良性循环开展工作。两年来的实践证明,这项工作未能取得应有的效果,笔者认为没有建立起完善的会计核算体系是其重要原因之一。一、令人堪忧的会计核算现状(一)多头开户问题没有得到遏制。1995年底,我省粮食企业和棉麻企业的货币资金为21.6亿元,其中银行存款14.3亿元,而实际在农发行存款仅为6.1亿元。有57%的存款存到其他金融机构,甚至有的农业政策性贷款企业在几家银行有存款,唯独未在农发行开户。(二)联行资金混用,结算管理失控。由于没有配套的会计核算办法,基层代理行在核算上可谓五花八门,随意性很强,多数代理行对农发行的
As a national policy bank, since its establishment, Agricultural Development Bank focused on strengthening the management of agricultural policy-related credit funds and implementing the closed operation and virtuous circle of policy funds. Practice in the past two years has proved that this work failed to achieve its due effect. The author believes that one of the important reasons for not establishing a sound accounting system is one of them. First, the worrisome accounting situation (A) long account has not been curbed. At the end of 1995, the monetary fund of food enterprises and cotton-linen enterprises in our province was 2.16 billion yuan, of which 1.43 billion yuan was bank deposits, while the actual deposit in the Agricultural Development Bank was only 6.1 billion yuan. 57% of deposits are deposited with other financial institutions, and some agricultural policy lending companies even have deposits with several banks, except for those who have not opened accounts with the Agricultural Development Bank. (B) Mixed Bank funds, settlement management out of control. Because there is no supporting accounting measures, the grassroots branches in the accounting can be described as varied, highly arbitrary, most of the agents of the Agricultural Development Bank