农业发展银行政策性挂账贷款是指在粮食流通体制改革过程中,国有粮食企业按国家规定的保护价收购农民粮食形成的亏损,经审计部门审计认定,财政部门认可的政策性财务挂账占用贷款。经审计认定的政策性亏损挂账贷款,本金由地方政府分年度逐步消化,利息由中央财政和地方财政共同负 Agricultural Development Bank policy ledger loan refers to the losses caused by the state-owned grain enterprises purchasing peasant grain at the protection price stipulated by the state during the reform of the grain circulation system. The audited loans identified policy losses, the principal by the local government gradually digested each year, the interest by the central finance and local finance jointly