目前,农发行已经基本实现当期收购资金的封闭运行。但还应该充分认识到,虽然粮食企业从收购、库存、销售三个环节直接挤占挪用收购资金的现象得到了有效遏制,可是由于一些地方粮改配套政策还没有完全到位,特别是山区,粮食企业受交通、收储量和人员资金包袱的多种制约,加之粮企员工在计划经济时期多年形成的思维定势尚未彻底转变,挤占挪用收购资金的隐患尚未根本消除,企业从应收款、应付款及费用支出等其他环节,间接挤占挪用收购资金的现象还时有发生,这一新的挤占挪用形式,由于不直接涉及货币资金和库存,具有一定的隐蔽性,而且往往容易被忽视。对此,应引起各级行的高度重视。一、间接挤占挪用收购资金的主要表现 At present, the Agricultural Development Bank has basically closed the current acquisition of funds to run. However, we should also fully realize that although the grain enterprises effectively squeeze the misappropriation of funds acquired from the acquisition, inventory and sales links, the policy of supporting grain reform has not yet been fully implemented in some areas. In particular, the grain and grain enterprises Due to various restrictions on traffic, storage reserves and personnel funds burden, combined with the fact that the thinking of food staff formed over the years in the planned economy has not yet completely changed, the hidden dangers of divesting and divesting the funds for acquisition have not been fundamentally eliminated. Therefore, And expenses and other links, the phenomenon of indirect misappropriation and acquisition of funds occurs from time to time. The new form of misappropriation and misappropriation has certain concealment and is often overlooked because it does not directly involve monetary funds and inventory. In this regard, it should be given high priority at all levels. First, indirect misappropriation of the main performance of the acquisition funds