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营业所是农业银行的基层机构,是农村金融的前哨阵地,职工人数和业务量分别占农行职工和业务量的60％和70％,工作好坏直接影响全行业务的开展和各项任务的完成。可是,现行制度规定,营业所是县支行的附属会计核算单位,不独立核算,收入全部上交,开支向上级要,盈亏多少自己不知道,三十多年都是吃“大锅饭”。为了改变这种状况,必须改革财务管理体制,实行独立核算。为此特提出以下几点意见: 一、下拨农业信贷基金。信贷基金是总行逐级下拨给基层行经营信贷业务的自有资金,过去集中县支行管理,营业所实行独立核算后,县文行可参照分配信贷基金的办法予以下拨。并将以1979年贷款余额为基数,改为以1980—1982年三年贷款平均数为基数进行分配,以符合实际。
The business office is the grass-roots institution of the Agricultural Bank of China and the outpost of rural finance. The number of employees and the business volume account for 60% and 70% of the total number of employees and businesses of ABC respectively. The quality of work directly affects the development of the Bank’s business and various tasks carry out. However, the current system stipulates that the business office is an affiliated accounting unit of the county branch, which is not independently accounted for. All the revenue should be turned over to the higher authorities and the profit and loss should not be known to the public. For more than 30 years all have been eating the “big pot.” In order to change this situation, we must reform the financial management system and implement independent accounting. To this special made the following observations: First, agricultural credit funds allocated under. The credit funds are the self-owned funds allocated by the head office to the grass-roots banks for credit operations one by one. In the past, the county-level branches were centrally managed. After the business offices implemented independent accounting, the county text banks could make the appropriation according to the method of allocating credit funds. And will be based on the loan balance in 1979 instead of the average of loans for three years from 1980 to 1982.