论文部分内容阅读
为加强对农副产品收购资金的管理,迎接夏季收购资金的供应工作旺季,临泉县农行对县粮油直属库收购资金的使用情况进行了清理检查,检查的结果令人吃惊:该站到1995年3月底流动负债为1821万元,其中农发行借款1504万元。在该站帐面上政策性挂帐730万元,帐面存货为405万元,而实际库存的存货只有90万元,不合理资金占用竟达1120万元,不合理资金占用达农发行借款的74.5%,大量的农副产品收购资金被挪用,其结果:一方面造成农副产品收购资金供应紧张;另一方面企业资金随意流失,给国家资产造成损失,形成粮食收购资金的“黑洞”。这次检查的结果给我们信贷资金的管理者们提了个醒,是该痛下决心制止这种侵吞国家财产行为的时候了!造成以上现象的主要原因有以下几点:
In order to strengthen the management of funds for the acquisition of agricultural and sideline products and meet the peak season for the supply of funds for summer acquisition, Linquan County Agricultural Bank conducted a liquidation inspection on the utilization of the capital directly purchased by the county grain and oil company. The results of the inspection were surprising: by 1995 At the end of March, the current liabilities were 18.21 million yuan, of which 15.44 million yuan was borrowed from Agricultural Development Bank. In the station books posted 7.3 million yuan of policy, book inventory of 4.05 million yuan, while the actual inventory of only 900,000 yuan of stock, unreasonable funds occupied up to 11.2 million yuan, irrational use of funds up to the Agricultural Development Bank loans 74.5% of the total assets of agricultural and sideline products were diverted. As a result, the supply of agricultural and sideline products was scarce. On the other hand, the capital of enterprises was lost at will, causing losses to state assets and forming the “black hole” . The results of this inspection gave our managers of credit funds a wake up call to make determined efforts to stop this embezzlement of the state property. The main reasons for this are as follows: