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当前,粮食财务体制存在的主要问题是在经营平价粮油的费用补贴方面。粮食企业经营平价粮油,由于收购价格和调入进价高,销售价格低,购销价格倒挂的差价和经营费用由财政补贴。西藏现行的补贴办法是:收购加价款由中央财政根据收购粮油的数量补贴;价差由地方财政根据销售平价粮油的数量补贴,经营费用也由地方财政承担(主要是三项:以省间调入量计算省间运费补贴,以进藏运输量计算进藏运费补贴,以销售量计算综合费用补贴)。几年间,补贴内容随粮食政策变化曾有所变动,但主要是这几项。政策性财政补贴的方式,从粮食财务集中管理时的“定额补贴”,到分级管理时的“定额计算、总额控制”,都曾在粮食
At present, the major problem existing in the grain finance system is the cost subsidy for the operation of parity grain and oil. Grain companies operating grain parity, due to purchase price and transferred into the high price, low sales price, purchase price upside down spreads and operating expenses by the financial subsidies. The existing subsidy measures in Tibet are: Subsidy for acquisition of fare increases is subsidized by the central government according to the amount of grain and oil purchased; spreads are subsidized by the local finance according to the amount of grain oil sold and the operating expenses are also borne by the local finance (mainly three items: The amount of provincial freight subsidies calculated to transport into Tibet to calculate the transport subsidies to Tibet, the sales volume to calculate the comprehensive cost subsidies). In a few years, the subsidy content has changed with the food policy changes, but mainly these few. The way of policy-oriented financial subsidies, from the “fixed subsidies” in the centralized management of grain finance to the “fixed-amount calculation and total amount control” in the grading management,