农副产品收购贷款如何与商品库存挂钩,是一个政策性问题,又是一个理论性问题,我们就此作了专题调查研究,供读者参考。一、必须界定挂钩管理的对象和范围就粮食系统而言,收购贷款挂钩的对象应该是粮油商业库存或粮油商业存货或广义商品库存(商业存货+视同商品库存占用),挂钩对象,因其内涵的逐步扩大其值也逐步扩大,从我省看,商业库存是指由企业季报即资产负债表反映的商品资金,具体包括实际商品购进值(含价外补贴)。商业存货包括商业库存+包装物及低值易耗品费用;视同商品库存占用由以下三部分构成:一是货币资金(存款+现金);二是应收应付的轧差;三是1994年底前政策性加工占用。调销贷款挂钩 It is a policy issue and a theoretical issue that how agricultural and sideline product purchase loans are linked to the inventory of commodities. We made a special investigation and study for the readers’ reference. First, we must define the object and scope of the linked management In the case of food systems, the object of the acquisition loan should be the grain and oil business inventories or grain and oil commercial inventory or general merchandise inventory (commercial inventory + as the inventory of goods occupied), linked to The connotation of the gradual expansion of its value has also gradually expanded from the province to see, commercial inventory refers to the quarterly report that the balance sheet reflects the commodity funds, including the actual value of the purchase of goods (including subsidies). Commercial inventories include commercial inventory + packaging and low-value consumable costs; deemed commodity inventory occupied by the following three parts: First, monetary funds (deposits + cash); second is due to meet the rolling difference; third is the end of 1994 Pre-policy processing occupy. Cancellation loan linked