粮食是关系国计民生的特殊商品c国家对国有粮食企业经营的粮食，属于政策原因造成的亏损，由财政实行补贴。目前存在的问题是，许多地方的财政部门不能把这部分补贴及时足额补给企业，因而造成企业挂账。这不仅给企业的生存和发展造成很大的困难，还直接影响到粮食收购政策的顺 Food is a special commodity that relates to the national economy and the people’s livelihood c State foodstuffs run by state-owned grain enterprises fall into the category of losses caused by policy and are subsidized by the government. The current problem is that the financial departments in many places can not repay these subsidies in full and on time and thus cause enterprises to suspend the accounts. This not only poses great difficulties for the survival and development of enterprises, but also directly affects the policy of grain purchase