随着粮食风险基金财政包干政策和粮食收购资金封闭运行的银行信贷政策的逐步深入,财政部门和农业发展银行都面临着如何加强对粮食购销企业的管理这个重要问题。鉴于财政部门和农业发展银行共同的管理与服务对象,相同或近似的管理内容和管理目标,我们认为,对粮食购销企业实行政府领导下的“二员联库、三位一体”的责任制管理方式,可以使财政和农业发展银行两个职能部门形成合力,消除在粮食管理上各自为政的弊端,并可在共同的管理工作中相互监督与制约。通过对粮食实物流量和资金流量的动态跟踪监督,达到财政补贴真实 Along with the deepening of the financial policy of the food risk fund and the bank credit policy of closing the grain purchasing funds, both the finance department and the Agricultural Development Bank are faced with the important issue of how to strengthen the management of the grain purchasing and marketing enterprises. In view of the common management and service targets of the financial departments and the Agricultural Development Bank, the same or similar management contents and management objectives, we believe that the responsibility of the grain purchasing and marketing enterprises under the leadership of the government should be managed by the “two liaison libraries and the trinity” Approach, the two functional departments of Finance and Agricultural Development Bank can work together to eliminate the drawbacks of their own affairs in food management and can supervise and control each other in the common management. Through the dynamic tracking and monitoring of the physical and financial flows of food, the real financial subsidies are reached