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当前,粮食部门一方面资金严重不足,收购、调拨无钱付,另一方面各项待处理悬帐悬案大量存在。截至1989年来,我市粮食企业资金悬案达1417万元,占银行贷款30.81％,一年要因此多支付利息150～200万元,还要加息罚息,使企业陷入难以为继的境地。一、资金悬案的形成原因。粮食企业资金悬案的形成有政策因素,也有企业管理不善的问题,其中政策性影响是主要的,现以我市为例进行分析。 1.1982年粮油购、销、调和财务包干后,新增的政策性支出得不到补贴。(1)近年来几次提高粮油收购价格,而城镇粮油销售价格一直未作相应调整。我市现在每百公斤标一米价差23.34元,比1982年上升2.76倍。二级菜油价差85.70元,比1082年上升58.7％。可是财政部门对粮食企业的价差款仍按1982
At present, the grain sector is suffering from a serious shortage of funds, acquisitions and transfers without money. On the other hand, a large number of pending pending suspensions exist. As of 1989, the grain enterprises in our city were suspended with a total amount of 14.17 million yuan, accounting for 30.81% of the bank loans. Therefore, they would have to pay extra interest of 1.5-2 million yuan a year and raise interest rates and interest rates to make the enterprises into unsustainable situations. First, the reasons for the formation of outstanding funds. The formation of food enterprises suspended funds policy factors, there are also problems of poor management of enterprises, of which the policy is the main influence, now the city as an example for analysis. 1. In 1982, grain purchase, marketing, reconciliation and financial package, the new policy expenditures are not subsidized. (1) In recent years, the grain and oil purchase price has been raised several times, while the sales price of grain and grain in cities and towns has not been adjusted accordingly. The city now has a price of 23.34 yuan per 100 kilograms of standard rice, up 2.76 times over that of 1982. Two vegetable oil spread 85.70 yuan, 588% higher than in 1082. However, the spread between the financial sector and the grain enterprises still depends on 1982