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随着农业发展银行基层机构的设立和市场经济的发展,加强和改进粮棉油收购资金管理工作已逐步摆上突出位置。就现阶段看,粮棉油收购资金管理中的突出问题,主要是挤占挪用问题。如何堵绝和减少挤占挪用,是当前乃至今后一个时期需要探讨和解决的重要问题。一、挤占挪用收购资金表现形式纵观粮棉油收购企业对收购资金的使用状况,发现挤占挪用的渠道、方法及去向是:(一)挤占挪用的渠道渠道之一:银行。银行内部对收购进度或库存把握不准,资金管理政策吃不透,把关不严,或跟踪管理、后期监督跟不上,给企业挤占挪用大开了方便之门。渠道之二:企业内部结算中心。在
With the establishment of the grassroots institutions of Agricultural Development Bank and the development of market economy, efforts have been made to strengthen and improve the fund management of the acquisition of grain and cotton oil. At this stage of view, outstanding problems in the management of grain, cotton and oil acquisitions are mainly the problem of diversion and misappropriation. How to block and reduce the misappropriation and misappropriation is an important issue that needs to be explored and resolved in the current period and in the future. First, the diversion of misappropriation of funds acquired Throughout the acquisition of grain and cotton oil acquisition companies use the funds found that the diversion of misappropriation of channels, methods and whereabouts are: (A) diversion of misappropriation of one of the channels: banks. Banks within the grasp of the progress of the acquisition or inventory are not allowed, capital management policy can not eat through, lax check, or tracking management, supervision can not keep up later, to the embezzlement of enterprises opened the door. Channel two: enterprise internal settlement center. in