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现行棉花收购资金的供应是采用“下贷上转”办法.笔者认为,这种办法的弊病很多: 一、基层供销社对资金的使用效果毫无责任,出现大量浪费资金的现象.收花站为了自己方便,往往超额储存现金,一次取款可用数日,甚至有用半月、一月的.今年我们对本县20多个供销社进行调查,因现金超储因素多支利息10万余元. 二、基层供销社弄虚作假,套取收棉资金作为他用.据调查有部分基层社在收棉期间,打通银行营业所,挪用购棉资金进行工业品流通业务,有个供销社在高峰时的占用达40万元,也有的基层社在收购其它农副产品包括废旧物资时,也无偿占用购棉资金. 三、“下贷上转”办法加大了核算工作量.县公司两名会计专门复核供销社的“上转”手续都来不及,往往不能及时入帐.
The current cotton acquisition funds supply is the use of “under the loan transfer.” I believe that many disadvantages of this approach: First, the grass-roots supply and marketing cooperatives have no responsibility for the use of funds, there was a lot of waste of funds. For their own convenience, often over-storage of cash, a withdrawal can be used for a few days, or even useful half-moon, January of this year, we conducted more than 20 supply and marketing cooperatives in the county to investigate, According to the survey, some grassroots social organizations opened up bank branches and misappropriated cotton funds for the circulation of industrial products. There was a supply and marketing agency occupying up to the peak 400000 yuan, but also some grassroots cooperatives in the acquisition of other agricultural and sideline products, including waste materials, but also take up the purchase of cotton funds .Three, “under the loan transfer” approach to increase the workload of accounting. The “transfer” procedures are too late, often can not be recorded in time.