收购资金封闭管理要求农业发展银行设置信贷资金运用监测台账。但是,目前信贷台账缺乏应有的记账原理,其登记规则和范围仅是信贷人员的工作记录及流水账簿。对此,我们认为在信贷台账登记中,应吸纳会计原理,实行准会计程序运作,提高台账的登记质量,使其更好地服务于收购资金封闭管理。一、收购资金封闭运行的流程信贷资金的一般运动规律是:发放-收回-再发放。农业发展银行为加强政策性收购资金封闭管理,把收购资金运动的各种形态全过程列入监管范围,保证其处于良性运行轨道。为此, The closed-end acquisition of funds requires that the Agricultural Development Bank set up a monitoring account for the use of credit funds. However, at present credit books lack the proper accounting principle, and the registration rules and scope are only the credit staff’s working records and running books. In this regard, we believe that in credit register registration, accounting principles should be absorbed, the operation of quasi-accounting procedures should be implemented to improve the registration quality of the account books so that they can better serve the closed management of acquisition funds. First, the process of acquisition of funds closed operation The general movement of credit funds is: release - recovery - redistribution. In order to strengthen the closed-door management of funds for policy-making acquisitions, the Agricultural Development Bank has put the various forms of the fund-raising movement under the supervision of the whole regulation and ensured that it is on a sound track. to this end,