Article 1 In order to stabilize the grain market by economic means, prevent the sharp fluctuation of grain prices, protect the interests of producers and consumers, and promote the stable growth of grain production and the reform of grain circulation system, these Detailed Rules are formulated in accordance with the provisions of the Notice of the State Council on Printing and Distributing the Implementation Opinions on Grain Risk Funds (Guo Fa [1994] No.31). Article 2 Jiangxi Grain Risk Fund is a special fund used by the provincial government to stabilize the grain market price, subsidize the increased expenditure of some farmers who eat grain sold back, maintain the normal circulation order of grain, and implement economic regulation. Article 3 The raising of grain risk funds. From 1994, our province should establish enough grain risk funds according to the requirements of the size of grain risk funds approved by the state. The provincial grain risk fund is raised by the Provincial Department of Finance, and its sources are: the grain price increase saved by the central government after purchasing and selling grain at the same price, the new subsidies arranged by the central budget, the funds allocated by our province in proportion, and the loss subsidies recovered by the provincial finance after the grain price is liberalized.

In principle, all counties (cities) should establish grain risk funds, and all localities can make overall consideration according to the actual situation and financial resources. Article 4 The scope of use of provincial grain risk funds. Mainly used in the following four aspects:

(a) the reasonable interest and expenses of provincial grain reserves.

(two) the provincial government to stabilize the grain market price, to sell food below the cost price and the interest expenses and price difference expenses of food substitutes. State-owned grain enterprises must actively purchase farmers' grain at the purchase price stipulated by the state and local governments, promote grain sales and maintain normal operations. On this premise, when the grain market price is lower than the purchase price stipulated by the state, the provincial government entrusts the state-owned grain enterprises to purchase the grain sold by farmers according to the purchase price and quantity determined by the state, and the enterprises should operate in line with the principle of "guaranteeing capital and making small profits". The interest and expenses required for operating this part of the grain shall be paid in advance by the provincial grain risk fund. After the grain is sold, the grain enterprise must return the prepaid funds in full. When the selling price of grain is too high, the provincial government entrusts state-owned grain enterprises to sell provincial-level grain reserves according to the stipulated price and quantity, so as to reduce the excessive selling price to a reasonable level. Once the selling price is lower than the cost price, the difference will be paid by the provincial grain risk fund. The sale of national special grain reserves is paid by the central grain risk fund.

(three) subsidies for farmers in poor areas due to the increase in food prices.

Subsidy target: poor farmers who are really engaged in grain production and eat and sell grain back in poverty-stricken counties approved by the provincial government. Farmers who grow large cash crops at high prices or engage in other industries are not subsidized.

Subsidy standard: the difference between the new selling price and the original selling price of anti-selling grain.

Subsidy method: every year, according to the grain return plan issued by the province to local grain farmers and the price difference determined by the province, it is allocated from the risk fund to the county that should be subsidized, and the money is given to the county, and the responsibility is also given to the county. The specific subsidy measures for counties and cities shall be determined by all localities according to the actual situation. No unit or individual may withhold, misappropriate or deduct subsidies. Governments at all levels should carefully organize and truly implement subsidies to farmers.

(four) the reasonable interest and expense subsidies for the provincial reserve edible oil and the price difference subsidies for selling the reserve edible oil below the cost price; First-class grain and oil subsidy expenditure .. Article 5 Management of grain risk fund. The grain risk fund is managed by the finance department at the same level in conjunction with the relevant departments such as grain, and the dispatching and use of the grain risk fund belongs to the people's government at the same level. The provincial grain risk fund is led by the Provincial Department of Finance, and is responsible for the management in conjunction with the Provincial Grain Bureau, the Provincial Price Bureau and the Provincial Department of Agriculture. According to the principle of "money goes with grain", the provincial grain bureau provides the inventory quantity. After the approval of the Provincial Department of Finance, the Provincial Department of Finance and the Provincial Grain Bureau jointly allocated to the Municipal Finance Bureau and the Grain Bureau on a quarterly basis, and entered the special account of the grain risk fund. Municipal finance and grain depot should be allocated to grain enterprises step by step in a timely manner. At the end of the year, the provincial finance will settle accounts with the cities according to the actual inventory. Sixth food risk funds must be raised in place before use to prevent the gap between income and expenditure. The provincial grain risk fund shall be included in the provincial financial budget, and the grain risk fund arranged in that year shall be included in the budget when preparing the budget; In the implementation of the budget, priority should be given to the allocation of food risk funds. The surplus grain risk fund of that year shall be carried forward to the next year for rolling use, and the surplus funds shall be maintained and increased. The specific financial treatment measures shall be agreed by the Provincial Department of Finance in conjunction with relevant departments. Seventh the establishment of grain risk fund system should be organically combined with accelerating the reform of grain circulation system. The direction of the reform of the grain circulation system is the separation of government from enterprises, and the separation of normal business functions and policy functions of enterprises. The grain risk fund shall not be used for the normal business activities of grain enterprises. Eighth these rules shall come into force as of the date of issuance, and the Provincial Department of Finance shall be responsible for the interpretation. Where the relevant provisions in the past conflict with these rules, these rules shall prevail.