1998年是农业发展银行继续深化改革的关键一年,作为农业政策性银行,承担着支持农业和农村经济发展的重任。从内蒙古博州市分行的收购贷款质量现状看,粮棉油收购企业亏损逐年增加,企业挤占挪用贷款居高不下,不合理结算资金占用有增无减,严重影响着信贷资金质量。因此加强信贷资金风险防范措施的选择,狠抓内控制度建设,实现收购资金封闭运行,将直接关系到支农作用的发挥和自身的健康发展。一、信贷资产质量现状和挤占挪用贷款形成的原因1.信贷资产质量的现状。1997年底农发行博州市分行对农发行业务代理期间以及业务自营后的粮棉油收购贷款进行了摸底清理,并进行了分类排队,截至1998年3月底,粮棉油 1998 is a crucial year for the Agricultural Development Bank to continue deepening its reform. As an agricultural policy bank, it undertakes the important task of supporting the development of agriculture and rural economy. From the status quo of the acquisition loan quality of the branch of Bort City in Inner Mongolia, the losses of grain, cotton and oil purchasing enterprises increase year by year, and the share of misappropriation of loans by enterprises is high. The unfair settlement of funds accounts for an unavoidable increase, seriously affecting the quality of credit funds. Therefore, strengthening the choice of precautionary measures for credit risk, focusing on the construction of internal control system and realizing the closed operation of acquisition funds will directly affect the development of supporting agriculture and its own healthy development. First, the quality of credit assets and the reasons for the formation of misappropriation of loans 1. Credit quality of the status quo. At the end of 1997, the Agricultural Development Bank branch in Bozhou City thoroughly cleaned up the acquisition of grain, cotton and oil acquired during the business of agricultural development and business self-employed, and classified and lined up. As of the end of March 1998, grain and cotton oil