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粮食贷款,是国家财政为了强化粮食的宏观调控;保证粮食总供给与总需求的基本平衡;保证粮食市场和粮食价格的基本稳定;保证人民生活供应,用于粮食的购销经营活动而发放的专项低息贷款。长期以来,由于粮食流通体制、管理体制等多方面的因素,粮食贷款被挤占的现象十分严重,使本来就比较紧张的粮食购销资金更加捉襟见肘。以海南为例,1994年末全省粮食企业库存价值为29142万元,比1993年末增加10355万元,但同期贷款却增加54989万元,说明粮食贷款的八成多被挪作它用。1994年末全省粮食企业贷款余额为185799万元,其中农发行贷款余额为177124万元,比1994年6月末的贷款余额增加30557万元,而年末粮食库存比6月末仅增加1.17万吨。如果剔除库存涨价因素,年末粮食库存价值实际比6月末只增加2458万元。可见,1994年下半年新增的30577万元粮食贷款中,有28099万元(占91.59%)被挤占挪用。其原因大致有以下几个方面:
The grain loans are the special items for the state finance in order to strengthen the macro regulation and control of grain, guarantee the basic balance between the total grain supply and the total demand, ensure the basic stability of grain market and grain prices, ensure the supply of people’s livelihood, and purchase and sale of grain Low interest loans. For a long time, due to various factors such as the system of grain circulation and the management system, grain loans have been squeezed so seriously that the already relatively tight capital purchase and sale funds are even more stretched. Take Hainan as an example. At the end of 1994, the stock value of grain enterprises in the entire province was 291.42 million yuan, an increase of 103.55 million yuan over the end of 1993, while loans increased by 549.98 million yuan over the same period, indicating that over 80% of grain loans were diverted for other purposes. At the end of 1994, the province’s grain enterprise loan balance was 1,857,990,000 yuan, of which the loan balance of the Agricultural Development Bank was 1,772,140,000 yuan, an increase of 305.57 million yuan over the loan balance at the end of June 1994, while the grain stock at the end of the year increased by only 11,700 tons compared with the end of June. If excluding the factors of stock prices, the end of grain stock value actually increased only 24.58 million yuan over the end of June. It can be seen that of the 305.77 million yuan grain loans newly added in the second half of 1994, 280.99 million yuan (91.59%) were diverted. The reason is roughly the following aspects: