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我市粮食企业的借款利息,1986至1989年四年间,平均每年以14.6％的速度递增。1988年银行借款利息占全部商品流通费用的50％,1989年竟达到55％,个别基层企业达到了70％以上。其主要原因是:粮食企业对银行借款既缺少管理措施,又缺乏工作责任心。长期以来,由于企业只设商品流转借款和预购定金借款两个户头,没有与银行对口进行明细核算,银行收多少利息,企业就付多少,从不检查核对,据我们对1986年支付的利息进行复查,发现多付利息达350万元。又如某粮库十年不与银行对帐,被某银行挪用企业资金76万元达一年之久。为了加强财务管理,合理使用借款,杜绝
The loan interest of grain enterprises in our city increased at an average rate of 14.6% per year between 1986 and 1989. In 1988, bank borrowings accounted for 50% of all commodity circulation expenses. In 1989, it reached 55%, and individual grassroots enterprises reached more than 70%. The main reason for this is that grain companies are lacking management measures for bank borrowings and lack job responsibility. For a long time, since the company only has two accounts for commodity circulation loans and pre-purchase deposits, it has not conducted detailed accounting with the banks, how much interest the bank has collected, how much the company has paid, and never checks and checks, according to our interest payments in 1986. After review, it was found that overpayment of interest amounted to 3.5 million yuan. Another example is that a grain bank does not reconcile with the bank for ten years, and a bank has misappropriated corporate funds of RMB 760,000 for a year. In order to strengthen financial management, rational use of borrowing, eliminate