关于完善中央储备粮财务管理体制的思考

我国中央储备粮财务管理体制是中央储备粮管理体制的产物，而中央储备粮管理体制又是由我国国情和改革需要决定的。现行的中央储备粮财务管理体制是在2000年国务院决定成立中国储备粮管理总公司基础上形成的，其主要内容是在国家对粮食储备进行垂直管理的基础上，中央财政对中储粮总公司实行粮食储备费用定额包干，再由中储粮总公司对粮食承储企业采取定额包干。五年来中央储备粮财务管理体制在保证粮食安全，降低储粮成本，减少财政补贴，提高资金效率等方面发挥了积极作用，但在实际中也存在一些问题，因此，有必要对我国中央储备粮财务管理体制进行回顾、评价和思考，进一步完善中央储备粮财务管理体制。

Suggestions on how to Perfect the Financial Management System of Central Grain Reserves

The Financial Management System of Central Grain Reserves is a product of the Management System of Central Grain Reserves.The formation and development of the Management System of Central Grain Reserves is determined by our national conditions and reform.The present Financial Management System of Central Grain Reserves is formed on the base of the State Council's decision to found China Grain Reserve Management Headquarters in 2000,the main content of which is that the government takes a vertical administration on the grain reserves,the central Financial Minister govern the Grain Reserve Management Headquarters,and the later is responsible for completing certain task with an allotment,and so to the Grain Reserve Management Headquarters to grain company.In 5 years,the Financial Management System of Central Grain Reserves has taken an active role on ensuring the grain security,reducing the grain cost and the financial subsidy,and raising the capital efficiency.However,there are still some problems in practice of the system.So,it is essential to look back the history of the system,to evaluate and perfect the system further.