今年,粮食流通体制改革实施到位,企业亏损挂帐停息以后,对农业发展银行加强收购贷款管理创造了有利条件。朱镕基总理多次要求农业发展银行收购资金封闭运行,做到粮食企业收多少粮贷多少款、卖多少粮还多少钱。粮改后企业亏损不准再到农业发展银行挂帐。这是对农发行收购资金管理的原则要求,我们应该加深理解,采取措施尽快实现收购资金的封闭运行。一、实现收购资金封闭运行的条件(一)企业不亏损或费用支出有来源。企业要维持正常经营活动,如收购所需的资材,贷款支付的利息等,其来源应有两个方面的保证:一是企业销售毛利足以弥补企业经营费用、管理费用、财务费用及营业外支出等。二是当企业毛利不足弥补时,在保护价收购内的费用,财政补贴应及时或提前到位,补贴总额也应足以弥补各项费 This year, after the implementation of the reform of the grain circulation system and the suspension of business losses, it has created favorable conditions for the Agricultural Development Bank to strengthen the management of its acquisition loans. Premier Zhu Rongji repeatedly asked the Agricultural Development Bank to close the acquisition of funds and ensure that the grain enterprises will receive much grain loans and how much grain they will pay to sell them. After the reform of the business losses are not allowed to go to Agricultural Development Bank account. This is a principle requirement for the management of the acquisition of funds by the Agricultural Development Bank. We should deepen our understanding and take measures to realize the closed operation of the acquired funds as soon as possible. First, to achieve the conditions for the acquisition of funds closed operation (a) business without loss or expenses have a source. Enterprises to maintain normal business activities, such as the acquisition of the required materials, loan interest payments, the source should be guaranteed in two ways: First, corporate sales gross profit sufficient to make up for business expenses, overheads, finance costs and operating expenses Wait. Second, when the company’s gross profit margin to make up for the cost of the protection of the purchase price, financial subsidies should be timely or in place in advance, the total amount of subsidies should be sufficient to make up for the various fees