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从二十世纪五十年代至今,我国相继建立了粮食、棉花、中药、农药、化肥等关系国计民生的重要商品(以下简称“国储商品”)储备制度,逐步健全了中央和地方两级国储商品储备体系,在国家宏观调控中发挥了重要作用。随着社会主义市场经济的建立和发展,我国加入WTO,以及公共财政框架的逐步建立,国储商品储备制度中存在的一些问题逐步显现,亟需加以解决。一是挤占挪用国储资金。如一些农化公司在农药销售旺季,盲目扩大销售,将国家提供的专项储备资金用于企业经营周转,导致库存农药储备价值远远低于其收到的农药储备资金价值。有的承储单位甚至将国储资金用于对外投资、发放工资奖金、列支税款、购买职工住房
From the 1950s till the present, China has successively established a reserve system for important commodities (hereinafter referred to as “State Reserve Commodities”), which are related to national economy and people’s livelihood such as grain, cotton, traditional Chinese medicine, pesticides and chemical fertilizers, and gradually perfected the reserve system at the central and local levels The State Reserve’s commodity reserve system has played an important role in the national macro-control. With the establishment and development of the socialist market economy, China’s accession to the WTO and the gradual establishment of a public fiscal framework, some problems existing in the system of commodity reserve of the State Reserve gradually appear and need to be resolved urgently. First, the misappropriation of funds from the State Reserve. For instance, some agrochemical companies blindly expanded their sales in the season of pesticide sales and used the special reserve funds provided by the state for the turnover of enterprises. As a result, the value of stockpiled pesticides was far below the value of the pesticide reserves they received. Some units even used funds from the State Reserve to invest abroad, paid salaries and bonuses, taxed their taxes and purchased housing for employees