论文部分内容阅读
一、面临的困境粮食经营企业的购销和经济效益受到自然、人们的要求、政策乃至社会经济发展等诸因素的制约。粮食企业的经营体制和财务体制虽几经变更,但在社会经济体制的整体改革中,有些问题和矛盾仍显得较为突出,致使粮食企业面临着严重的困境。第一,管理体制不明,责任不清。粮食购、销、调、存计划上的高度集中,财务体制上的明放暗不放,形成一家核算,多级管理。因此带来的结果是:①作为粮食企业而言,粮食经营计划在上级,完成计划在政府,在经营上没有自主权;财务收支虽然纳入地方财政预算,但政策、盘子全由上级决定。②作为地方财政来讲,粮食企业的财务收支和盈亏,取决于粮食的购、销、调,而财政只管钱不管粮,且管的钱又是上面给的基数。另外,各种多渠道补贴和逐步出台的价格政策,给地方财政带来了难以承受的压力和颜担。粮食企业的管理体制不在地方,上面给多少,
First, the dilemma The purchase and sale of food business and economic benefits by the natural, people’s requirements, policies and even social and economic development and other constraints. Although the operating system and financial system of grain enterprises have been changed several times, some problems and contradictions remain conspicuous in the overall reform of the social and economic system, causing the food enterprises to face serious difficulties. First, the management system is unclear and the responsibilities are unclear. Food purchases, sales, transfer, deposit plan highly concentrated, the financial system on the clear, forming an accounting, multi-level management. Therefore, the results are as follows: (1) As a grain enterprise, the grain management plan is at a higher level and the planning is completed in the government and there is no autonomy in management. Although the financial receipts and disbursements are included in the local budget, the policies and plates are all decided by superiors. (2) As a local finance, the financial revenues and expenditures and profit and loss of grain enterprises depend on the purchase, sale and adjustment of grain, while the financial ones only do not care for food and the money for management is the base given above. In addition, a variety of multi-channel subsidies and the gradual introduction of price policies have brought unacceptable pressure on local finance. Grain management system is not the place, how much to the above,