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两年多的实践表明,粮油信贷管理台账、月报表制度是农发行实现粮油收购资金封闭管理的重要手段,是监督和反馈粮油信贷资金运行情况和管理质量的“晴雨表”,已成为信贷管理中非常重要的基础工作,在收购资金封闭管理中发挥了重要作用:一是围绕着粮食收购、储存和销售三个关键环节,有的放矢地开展粮油信贷管理工作,改变了以往信贷监管滞后、被动的局面;二是台账、月报表系统地反映一个时期粮油收购资金贷款封闭管理的成果和一个时点贷款构成及其占用形态,为管理行监测考核分支机构信贷管理状况及成效提供了重要的依据。一、现行台账、月报表操作中存在的问题台账、月报表制度的建立,在强化粮油信贷管理,遏制粮油购销企业多头开户、挤占挪用收购资金和财务挂账等方面发挥了十分重要作用。但随着粮食流通体制改革的不断深入,粮食购销政策和企业经营方式发生了很大变化,现行的台账和月报
More than two years of practice have shown that the grain and oil credit management ledger and monthly statements system is an important means of realizing the closed management of grain and oil acquisition funds and the “barometer” of supervision and feedback on the operation and management quality of grain and oil credit funds. It has become a credit The very important basic work in management played an important role in the closed-end acquisition of funds. The first was to focus on the three key aspects of grain purchasing, storage and sales and targeted the management of grain and oil credit, which changed the lag of credit supervision and passive The second is the accounts and monthly statements systematically reflect the results of the closed-ended management of capital loans for the acquisition of grain and oil and the composition and occupancy patterns of loans at a point in time. This provides important information for the management banks to monitor and assess the credit management status and effectiveness of branches and branches. in accordance with. I. Problems Existing in Operation of Current Ledger and Monthly Statement The establishment of the system of statement of account and statement of monthly statements has played an important role in strengthening credit management of grain and oil, curbing the opening of accounts by grain and oil purchasers and enterprises, misappropriation of funds for acquisition and financial hang-up. However, with the continuous deepening of the reform of the grain circulation system, great changes have taken place in the grain purchase and sales policies and the mode of operation of enterprises. The current account books and monthly reports