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财政补贴资金能否及时足额拨补到位,不仅关系到粮油购销企业贯彻执行敞开收购、顺价销售的政策和自身的经营成果,也关系到农发行收贷收息和财务状况的改善。加强财政粮油补贴资金拨付监督管理,对实现收购资金封闭运行具有十分重要的意义。目前尽管财政粮油补贴资金到位、拨补总体趋势看好,但存在的问题也不容忽视。笔者通过调查研究,对财政补贴拨补到位中的问题进行了分析,并对加强财政补贴资金的管理进行了探讨。一、存在的主要问题问题之一:缺乏时间概念。部分财政和粮油主管部门下拨财政补贴资金时,不按规定时间、标准及时拨补。问题之二:逐级抵扣。如个别财政用平价周转粮利息费用补贴或粮食风险基金直接抵扣企业未上交的销售平价周转粮差价款,使农发行利息补贴款和企业费用补贴款落空。问题之三:财政或粮油主管部门截留补贴资金,使实际拨
Whether financial subsidies can be allocated in due course or not is not only related to the grain and oil purchase and sales enterprises implementing the policy of open acquisition and sales at a fair price and their own operating results, but also relates to the improvement of the loan collection and loan recovery and financial condition of the Agricultural Development Bank. Strengthening financial supervision and administration of allocating funds for grain and oil subsidies is of great significance to the realization of the closed operation of the funds acquired. At present, although the funds for grain, grain and oil subsidies are in place and the overall trend of subsidies is optimistic, the existing problems should not be overlooked. Through investigation and study, the author analyzes the problems in the allocation of financial subsidies, and discusses how to strengthen the management of financial subsidies funds. One, the main problems One of the problems: the lack of time concept. Some financial and grain and oil authorities allocate financial subsidies, not according to the prescribed time and standard in time. Second problem: step by step deduction. For instance, individual financial subsidies for interest income from parcels of revolving grain or food risk funds directly offset the difference between the parities of the selling parities and the non-surrendered sales prices of grain crops, thus nullifying the interest subsidies and enterprise subsidies for the Agricultural Development Bank. The third issue: the financial or grain and oil authorities retain the subsidy funds, so that the actual allocation