粮食财务体制下放后,暴露出很多问题,其中最突出的是钱粮脱节和巨额亏损挂帐。为了建立权责利相结合的管理体制,以促进生产力的发展,粮食财务体制似应作如下变革: 一、粮食财务应收归省级管理。粮食财务体制必须与粮食管理体制相协调,国家对粮食实行“四统一”管理体制,财务管理体制必须与之相适应,否则“四统一”便成为一句空话。加之当前县级财政的实力有限,无力承受因政策和收成变化造成的对粮食财务的震荡,县财政养不起这个亏损大户。为了做到钱粮紧密挂钩,财权和粮权同步 After the decentralization of the grain finance system, many problems have been exposed. The most prominent one is the out-of-balance-payment of grain and grain and huge losses. In order to establish a management system combining power, responsibility and profit so as to promote the development of the productive forces, the grain finance system should be subject to the following changes: First, grain finance should be subject to provincial-level management. The grain finance system must be coordinated with the grain management system. The state should implement a “four unified” management system for grain, and the financial management system must be compatible with it. Otherwise, the “four unification” will become an empty talk. Coupled with the current county-level financial strength is limited, unable to withstand the policy and harvest changes caused by food and financial shocks, the county finance can not afford this large loss. In order to be closely linked to money and grain, financial and food rights simultaneously