帐外经营的危害审计中发现，部分粮食企业以承包、租赁、统管等形式，将主营业务和附营业务划分为组、处或门店，以资金往来加以控制。这些组、处或门店的负责人是企业领导，购销人员是企业业务骨干，他们从事的帐外经营活动，直接损害国家利益：一、偷漏税金。帐外经营，... During the audit of the harm caused by the operation of the non-operating bank, some grain enterprises classified the main business and supplementary business into groups, offices or stores in the form of contracting, leasing and unified management, with the control of funds exchanges. The heads of these groups, offices or stores are the leaders of the enterprises, and the purchase and sales personnel are the backbone of the enterprises’ business. The non-operating activities they engage in directly impair the interests of the state: 1. Tax evasion. Out-of-bank operations, ...