近年来,国有粮食购销企业粮食收购必要费用(以下简称收购费用)问题,不仅关系到国务院按保护价敞开收购农民余粮政策的贯彻落实,而且直接影响到企业的经营成果和农发行收购资金封闭管理。为此,本文结合四川、黑龙江、吉林省的情况进行研究。 In recent years, the issue of the necessary expenses for the purchase of grain by the state-owned grain purchasing and selling enterprises (hereinafter referred to as the acquisition costs) has not only been related to the implementation of the State Council’s policy of opening farmer’s surplus grain at the protection price, but also directly affected the operating results of the enterprises and the closed management of the funds . To this end, this article combines the situation in Sichuan, Heilongjiang, Jilin Province to conduct research.