Debit: special fund expenditure-grain risk fund

Loans: other financial deposits

Two, the so-called grain risk fund refers to the special funds used by the central and local governments to stabilize the grain market price, maintain the normal circulation order of grain, and implement economic regulation.

Third, the grain risk fund is mainly used for the interest and expenses of national grain and oil reserves and national special grain reserves. Under special circumstances, the expenses needed when using central grain reserves to adjust the grain market price are used for the interest, expenses and differential expenses incurred by local governments to stabilize the grain market price, and it is used to subsidize the increased expenses of farmers in poor areas who eat and sell grain because of rising grain prices. The grain risk fund saved in the current year is carried forward to the next year for rolling use.