Interim Measures for Finance and Financial Management of Two-line Operation of Grain Department

Chapter 1 General Provisions Article 1 In order to promote the smooth progress of the reform of the two-line operation of the grain sector, strengthen the financial management of grain enterprises after the two-line operation, make good use of the state's financial subsidies to grain enterprises, and better In order to maximize the role of financial subsidies, these measures are specially formulated in accordance with the provisions of the "Notice of the State Council on Deepening the Reform of the Grain Sector and Implementing Two-line Operation" No. 15 [1995] of the State Council. Article 2: Grain authorities at all levels must conscientiously implement the spirit of the State Council documents, separate the grain and oil policy business and commercial operations undertaken by the grain department, and implement two-line operations. Article 3 State-owned grain enterprises must separate the grain and oil policy businesses they undertake from the financial operations of commercial operations and conduct separate accounting. Article 4: Financial departments at all levels must actively participate in the reform of the two-line operation of the grain sector, strengthen the financial management of grain enterprises after the two-line operation, and do a good job in corresponding financial subsidies. Article 5 The principles for fiscal and financial management of the two-line operation of the grain department are: thoroughly distinguish between policy profits and losses and operational profits and losses of state-owned grain enterprises, straighten out the financial management rules of grain enterprises, and further strengthen internal financial management of enterprises; scientifically and rationally approve grain and oil The scope and standards of policy subsidies will ensure that financial subsidy funds are received in a timely manner, financial subsidies are well managed and used, and the healthy development of the two lines of operation is promoted. Chapter 2 Division of Grain and Oil Policy Business and Commercial Business Article 6 Grain and Oil Policy Business includes: state purchase of grain, central and local reserve grain and oil purchase, import and export, storage, wholesale, transportation, basic rations for urban residents and rural needs Food supply for the rescued population; supply of military food, disaster relief food and reservoir immigrant rations; throughput of food to stabilize market food prices. Article 7 Commercial business refers to business activities outside the scope of policy business listed in Article 6. Article 8 The units undertaking grain and oil policy business are mainly rural grain management offices (stations), grain depots and military supply stations; the units engaged in commercial operations are mainly grain and oil retail enterprises, processing enterprises, transportation enterprises and other enterprises with independent accounting . Article 9 Units undertaking grain and oil policy business, while ensuring the completion of policy tasks, must actively carry out diversified operations of subsidiary businesses if possible, but subsidiary businesses and diversified operations must not hinder the execution of policy businesses, and must not Violating relevant national regulations and using policy grain and oil for commercial operations; when commercial grain and oil operating enterprises accept government entrustment and need to act as agents for part of the grain and oil policy business, policy business should be prioritized. Article 10 In the process of organizing and implementing the two-line operation, the grain department shall assign positions and personnel for the policy business of the units that are mainly responsible for the grain and oil policy business, retain a capable team to undertake the policy business, and most of the other personnel are engaged in commercial work. operating and ancillary businesses. Chapter 3: Scope and Standards of Grain and Oil Policy Subsidies Article 11: When a state-owned grain and oil enterprise undertakes grain and oil policy business and incurs policy losses, its policy losses shall be compensated after review by the financial department, and the enterprise shall not bear policy losses. Article 12: The part of the expenses required for the grain and oil policy business entrusted by the central government that cannot be made up through the difference between purchase and sale prices shall be subsidized by the central government. According to the grain and oil affairs powers stipulated by the State Council and the current fiscal system, the grain and oil policy subsidies currently borne by the central finance include: national special grain and oil reserve expenses, interest subsidies, state additional grain and oil reserve expense subsidies, and military grain and oil grain and oil borne by the central finance according to regulations. Subsidies, subsidies to local food risk funds and other subsidies stipulated by the State Council that should be borne by the central government. Article 13: The expenses required for the grain and oil policy business entrusted by the local government shall be subsidized by the local finance or settled through the price difference between the purchase and sale of grain and oil. The specific method shall be decided by the provincial government. According to the grain and oil affairs powers stipulated by the State Council and the current fiscal budget burden level, the grain and oil policy subsidies currently borne by local finance include: local grain reserve fees, interest subsidies, national grain and oil reserve (grain and oil reserves before the end of 1979) cost subsidies, according to regulations Military grain and oil subsidies borne by local finances, subsidies beyond the price of grain ordered by the state, and other subsidies that should be borne by local finances according to regulations. Article 14 The subsidy standards for grain and oil policy business expenses are determined based on the principle of average advancement.

The expense subsidy standards for grain and oil policy businesses entrusted by the central government shall be implemented in accordance with the regulations of the State Council; the expense subsidy standards for grain and oil policy businesses entrusted by local governments shall be governed by the regulations of the government at the same level; the expense subsidy standards for policy businesses of the same nature shall refer to central subsidies Standard setting. Article 15: In special circumstances, when the State Council and provincial governments decide to sell national policy grain and oil at a price limit to stabilize market prices, the difference between the sales price and the purchase cost will be subsidized by the finance department. Article 16 After the grain and oil policy business subsidy standards entrusted by the central and local governments are determined, the financial department shall arrange the budget in full according to this standard and the entrusted grain and oil policy business volume, and make up for it in a timely manner without leaving any gaps or forming new ones. Policy business pending accounts. Article 17 After the grain department implements two-line operation, the financial departments at all levels must continue to support the development of grain enterprises, arrange an appropriate amount of special support funds within a certain period of time, help policy-based business units improve warehousing operating conditions, and assist retired employees in solving problems. to solve the problem of living security, support commercial enterprises to go to the market, and create good external conditions for the operation of the two lines. Chapter 4: Grain and oil policy subsidies