近年来,国家每年对粮食企业的各项补贴约占财政收入的三分之一,且呈上升趋势,它是目前影响我国财政收支平衡的重要因素。对这个问题,笔者认为,当前即使不能彻底解决,也应进行有效的控制,作为财政工作者,无时不在考虑。以下是我们的一点粗浅认识。一、要改革粮食企业的成本核算办法。目前粮食企业以统购价款作为商品成本,不仅不反映“全部费用”,就连收购成本也没完全包含进去。这一问题的存在,也在一定程度上阻障了粮食价格改革,增加了财政支出。现行制度是:粮食收购以比例价,成本按统购价,销售为统销价。财政补贴被分为两块,一块是收购环节的加价款,一块是销售环节的价差补贴,人为的造成补贴复杂化。为了简化补贴,粮食企业应改按比例价为进价成 In recent years, each year, the state’s subsidies for grain companies account for about one-third of the fiscal revenue, and it is on the rise. It is currently an important factor affecting China’s fiscal balance. On this issue, the author believes that even if it cannot be completely resolved at present, it should be effectively controlled and taken as a financial worker at all times. The following is our superficial understanding. First, it is necessary to reform the cost accounting methods of grain companies. At present, grain companies use the purchase price as the cost of goods, not only do not reflect the “full cost”, and even the acquisition costs are not fully included. The existence of this problem has also hindered food price reform to a certain extent and increased fiscal expenditure. The current system is: grain purchases are at a proportional price, cost is at the unified purchase price, and sales is an integrated sales price. The financial subsidy is divided into two parts, one is the price increase for the acquisition link, and the other is the price subsidy for the sales link, which artificially complicates the subsidy. In order to simplify the subsidy, grain companies should change the proportionate price into the purchase price.