一、“两线运行”不完善对收购资金管理的影响从目前粮食企业“两线运行”的情况看,实际上是一种“分工不分家,分事不分人,分帐不分物”的运作模式,这样,企业则利用附营业务的多头开户挤占挪用收购资金,逃避信贷监督,造成收购资金的分流,直接影响到收购资金封闭运行目标的实现。二、粮油购销价格倒挂,企业亏损,形成新的挤占由于国家提高了粮食收购价格,粮食市场销价稳中有降,使国有粮食企业销售下降,调销不畅,资金回笼缓慢,企业费用及利息支出增加,引发了系统性大面积亏损。在财政部门未能核实弥补的情况下,形成新的粮食亏损挂帐占用收购资金的突出问题。三、地方行政干预造成企业不合理挤占挪用 First, the “two-line operation ” is not perfect The impact of the acquisition of funds management From the current food company “two-line operation ” situation, is actually a “division of labor regardless of home, Dividends regardless of things ”mode of operation, so that enterprises are using the business of attachment account diversion of misappropriation of funds to evade credit supervision, resulting in the divestment of the acquisition of funds, a direct impact on the closure of acquisition funds to achieve the goal. Second, the purchase and sale of grain and oil prices upside down, corporate losses, the formation of a new squeeze As the state increased the grain purchase price, the grain market selling prices steadily decline, so that state-owned grain business sales decline, sluggish sales, capital withdrawal slow, corporate expenses and Interest expense increased, triggering a systematic large-scale loss. Under the circumstances that the finance department failed to verify and make up for it, a new outstanding issue of food losses was taken up resulting in the acquisition of funds. Third, the local administrative interference caused by business irrational diversion