一、库存值的计算标准要统一。一是折算率问题。目前,对政策性粮油收购资金管理台帐的库存均要求以贸易粮反映,即将原粮按一定折率折算为贸易粮。据了解,我省对这个折算率没有一个统一规定。二是存贷价格定位问题。当前,粮油是政策性收购、经营性销售,粮油价格的波动,也即库存值的波动。为使库存值能准确得到反映,应对原粮折算为贸易粮的比率作出统一规定;对粮油存贷定期(如每季、或每半年)统一规定最高限价,调整计算库存值,对差异部分可以在汇总台帐中以备抵帐户单独反映,以解决可能存在的农产品库存量少而价格高的不正常现象。二、与粮棉油购、销、调、存、加直接相关的固定资产购建的资金来源渠道要理顺。这类固定资产购建资金,过去的规定应由财政解决,但在具体操作中,存在着财政拨补能力以及拨补的时间差问题,因而企业都往往自己先行解决了再说。“库贷挂钩”管理办法没有把固定资产资金占用计算在库存值范围之内,在自有资金不够充足的企业,企业直接支用存款购建固定资产,不但会造成挤占挪用政策性收购资金,而且使库贷比例失衡。实行“库贷挂钩”管理,理顺这类固定资产购建的资金也是当务之急,仅靠加罚息是不解决问题的。建议:一是农发行要会同有关部门明确规定粮棉油企业固定资产购建资金来源;二是制订《农发行粮棉油企业固定资产贷款管理办法》;三是对粮棉油企 First, the calculation of inventory values ​​to be unified. First, the issue of discount rate. At present, the inventory of policy-oriented grain and oil purchasing treasury bills requires the trade grain to reflect that the original grain will be converted into trading grain at a certain discount rate. It is understood that our province does not have a unified provision for this conversion rate. Second, deposit and loan price positioning. At present, grain and oil are policy-based acquisitions, sales operations, fluctuations in grain prices, that is, fluctuations in the value of stocks. In order to make the inventory value can be accurately reflected, the ratio of raw grain converted to trading grain should be unified; the maximum limit price should be uniformly set for the grain and oil deposits and loans periodically (for example, on a quarterly basis or semi-annually basis) Reflected separately in the summary account to offset the account in order to solve the possible existence of small quantities of agricultural products and high prices abnormal phenomenon. Second, the sources of funds for the purchase, sale, adjustment, storage and addition of fixed assets directly related to grain, oil and cotton should be rationalized. The purchase and construction of such fixed assets, the previous provisions should be financially resolved, but in the specific operation, there is the ability of the financial allocation of subsidies and the time lag problem, so companies are often their own to solve the problem. “Library loans linked to ” management approach does not calculate the occupation of fixed assets in the inventory value range, in the lack of sufficient funds for their own enterprises, businesses directly support the construction of deposits of fixed assets, not only will cause diversion of misappropriation of policy acquisition Funds, but also the proportion of Ku Liao imbalance. The implementation of “library loans linked to” management, rationalize the acquisition of such fixed-capital construction funds is a top priority, just by adding penalty interest is not to solve the problem. Suggestions: First, the Agricultural Development Bank and the relevant departments should clearly specify the source of capital for the purchase and construction of fixed assets of grain and cotton oil enterprises; second is to formulate “Measures for the Administration of Fixed Assets Loans for Agricultural and Agriculture Oil, Cotton and Milling Enterprises”; thirdly,