目前,由于粮食流通体制不顺,粮食企业连年亏损,大量挤占挪用收购资金的问题始终未能从根本上得到控制。为了坚决制止粮食企业亏损挂帐的增加,实现收购资金封闭运行,农业发展银行应从自身职能和工作特点出发,抓好各个环节,促进收购资金封闭运行目标的实现。一、加强帐户、费用、结算、库存四个方面管理注重基础管理必须从源头抓起,从切实加强企业帐户、费用、结算、库存等管理入手,切实采取有效措施,防止收购资金的流失。(一)、加强帐户管理,实行“增三,撤一”。一是粮棉油收购主管部门,在县农发行增设费用专户,具体核算其调销回笼款进入基本帐户后,收回相应贷款,转入利息保证金户后剩余部分;财政部门拨补到位的各种费用补贴部分;农发行适当发放的费用贷款。其帐户资金主要用于粮棉油企业包括基层收购单位的合理费用开支。二是增设财政补贴专户,其专门反映财政部门拨补的储备费用和利息,超合理库存利息和费用补贴及其他应拨补款项的到 At present, the problem of a large number of diversion and misappropriation of funds for acquisition has not been fundamentally under control due to the unsound food distribution system and the loss of grain enterprises year after year. In order to resolutely stop the grain business losses increase, to achieve the closed operation of the acquisition of funds, the Agricultural Development Bank should proceed from its own functions and characteristics of work, do a good job in all aspects to promote the realization of the acquisition funds closed operation objectives. First, to strengthen account, cost, settlement, inventory management of four areas Focus on basic management must start from the source, from the real strengthening of corporate accounts, fees, settlements, inventory management, and effectively take effective measures to prevent the loss of acquisition funds. (A), to strengthen account management, the implementation of “increase by three, withdrawal of a”. First, the grain and cotton oil purchasing department in charge of the county agriculture bank to set up additional accounts, the specific accounting of its cancellation of the transfer of funds into the basic account, to recover the corresponding loans, transferred to the rest of the interest margin account households; Some kinds of subsidies for subsidies; Agricultural Development Bank properly paid loans. Its account funds are mainly used for grain and cotton oil enterprises, including grass-roots acquisition unit of reasonable expenses. The second is to set up a special account of financial subsidies, which specifically reflect the reserves allocated by the financial sector costs and interest, super-reasonable inventory interest and subsidies and other subsidies should be allocated to