一、收购资金流失的主要形式农业发展银行组建以来,在确保收购资金供应方面取得显著成效,但在收购资金封闭式管理工作中遇到的困难依然很大,资金流失现象还在不断发生。其主要形式有:(一)粮食企业财务挂帐。粮食企业历史包袱重、效益差、经营亏损,财政补贴不到位,欠拨资金量大。(二)固定资产占用。粮棉企业不同程度地存在挪用收购资金搞一些基础设施建设和非生产性固定资产建设的情况,如用于盖宾馆、建住宅、购汽车等。(三)粮棉企业经营性业务和附营业务占用。主要是粮食系统将收购资金挪用于所属的加工厂、经济实体等多种经 First, the main form of acquisition of capital flows Since its establishment, Agricultural Development Bank has made remarkable achievements in securing the supply of funds for acquisitions. However, the difficulties encountered in the closed-end management of acquisition funds are still large, and the phenomenon of capital loss is still occurring constantly. Its main forms are: (a) food business financial account. The heavy burden of food business history, poor efficiency, operating losses, financial subsidies are not in place, large amount of funds owed. (B) occupation of fixed assets. To some extent, grain and cotton enterprises misappropriation of funds to engage in some infrastructure construction and non-productive construction of fixed assets, such as used to build hotels, housing construction, the purchase of cars. (C) grain and cotton business and business operations annex. Mainly food system will be diverted to the acquisition of funds owned processing plants, economic entities and many other