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使用财政支农周转金需支付占用费,是为了合理处理国家与农村不同所有制及同一所有制形式中不同层次、条件的单位的经济关系,从而加速资金周转的一种手段。收取占用费是促使借款单位还款的一种制约,同时也是资金被占用时间内价值损失的一种补偿。目前,财政部门收取占用费的方法,是借款单位在办理财政支农周转金借款合同时,财政部门按借款单位的借款数额和使用期限,将占用费从借款中直接扣除;或是借款单位按合同期限在归还周转金时,一次结算付清占用费。这两种收取占用费的方法均有一定的弊病:一是超前收取周转金占用费使借款单位不能得到实际借款数额,损害了借款单位的利益,不利于发展生产。二是借款使用周期长(一般是年初借,年终或跨年度归还)不利于财政部门对财政支农周转金在使用过程中的管理和监督。财政部门将支农周转金投放出去后,很少深入到借款单位跟踪问效;有些借款单位把钱拿到手后,常常用于生活招待和其它非生产性建设;有
The use of funds for the financial support for agriculture to pay the occupation fee is to reasonably handle the different ownership systems between the state and the rural areas and the same ownership forms of units at different levels and conditions of economic relations, thereby speeding up the flow of funds as a means. Charges to occupy fees is to urge the borrower to repay a restriction, but also the cost of capital is occupied within a loss of time a compensation. At present, the method for collecting fees by the financial department is that when the borrower handles the loan contract for the financial support for agriculture revolving fund, the financial department directly deducts the occupation fee from the loan according to the loan amount and the term of use of the borrower; or When the contract is repaid, the settlement fee will be settled once the contract is repaid. The two methods for collecting occupation fees all have certain disadvantages: First, the occupation fee for working capital charged in advance leads to the borrower unable to obtain the actual amount of borrowings, damages the interests of the borrower and is not conducive to the development of production. Second, the long period of borrowing (usually borrowed at the beginning of the year, year-end or inter-year return) is not conducive to the management and supervision of the financial departments in using the working capital of financial support for agriculture. After the financial sector put the agriculture revolving fund into service, it seldom goes deep into the borrowers to track down the effectiveness of the loans. Some borrowers use the money to get their hands and are often used for entertainment and other non-productive activities. There are