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论文编号：	2262
作者编号：	1120050735
上传时间：	2010/6/8 8:55:08
中文题目：	我国财政支农支出问题研究
英文题目：	Research on Financial Expenditure on Agriculture of China
指导老师：	齐寅峰
中文关键字：	财政支农支出，农业增加值，农民收入，绩效，制度创新
英文关键字：	financial expenditure on agriculture，added value of agriculture，farmer income，effect and efficiency，system innovation
中文摘要：	改革开放以来，中国政府一直高度重视农业的发展，逐年增加财政支农支出。但是，农业基础薄弱、农村落后、农民贫困的现象在中国普遍存在，“三农”问题对经济社会发展的制约作用日益凸现。进入21世纪后，我国进入了财政支农、工业反哺农业和城乡统筹发展的时期。因此，研究中国财政支农支出问题，有效地发挥财政支持农业发展的作用，推动我国农业发展，显得尤为迫切。本文运用公共财政学理论，采用定性和定量的方法，从财政支农支出规模、结构和绩效等角度，对改革开放以来我国财政支农支出对农业经济增长、农民收入以及农村发展的效应进行实证分析，对我国财政支农支出问题进行了系统研究，并针对存在的问题提出了相应的政策建议。 　　第一部分：阐述了选题的背景和意义，并围绕所研究的问题对国内外已有的研究成果进行了综述。农业既是国民经济的基础又是比较利益低的弱质产业，政府必须对农业进行支持和保护，财政支农支出是政府支持和保护农业的重要手段。本文运用定性分析方法论述了财政支农的理论依据，介绍了部分发达国家财政支农政策的演变并论述了我国强化财政支农的必要性。 　　第二部分：对我国财政支农支出的历史变迁与现状进行了评价；采用定量分析方法，对我国历年来的财政支农支出的总体情况、结构特征进行分析，得出我国财政支农支出规模不足和结构不合理的结论。 　　第三部分：本文运用协整分析、格兰杰因果分析与数据包络分析（DEA）方法，实证检验了改革开放以来我国财政支农支出对农业增加值增长、农民收入增长的效应，计算并实证检验了改革开放以来我国财政支农支出效率；从财政支农支出对农业增加值增长和农民收入增长都具有正的效应，说明财政支农支出在一定程度上促进了农业发展和农民收入增长。实证检验结论表明，在既定的支出规模、结构和方式的前提下，存在一些制约财政支农支出效应发挥和效率提升的因素。 　　第四部分：本文提出了促进我国财政支农支出绩效提升的制度创新途径和完善中国财政支农支出的对策。绩效提升制度创新的内容包括：农村基层组织制度创新,农村土地制度创新和财政保障体制创新。完善我国财政支农支出的对策包括：通过完善政策法规增加支出规模，优化支农支出结构和调整农业补贴。
英文摘要：	Since the reform and the open, our country government has attached importance to agricultural development and increased fiscal agricultural expenditure year after year. But, the phenomena that the foundation of agriculture being weak and the rural areas being backward and the peasants being poor are widespread in our country, the three-dimensional rural problems have constrained the development of economy and society. Entering into the 21st century, our country entered into the period of finance supporting agriculture, industry back-feeding agriculture, urban and rural development planned as a whole. Therefore, it is stringent to study on problems of our country fiscal agricultural expenditure and to display function of fiscal supporting agriculture effectively and to impel agriculture developing. Using the theory of public finance, adopting qualitatively and quantitatively analysis methods, this paper studies on problems of our country financial expenditure on agriculture systematically, proposes the corresponding financial policies and measures aimed at solving existing problems. The main content of this paper is as followed: 　　The first section: this paper explains the background and meaning of the issue, and then reviews the domestic and foreign scholars' research. Agriculture is not only the foundation of national economy but also a weak industry which has low comparative benefit, the government must support and protect agriculture, and the fiscal agricultural expenditure is an important method for government to support and protect agriculture. Using method of qualitative analysis, this paper expounds the theoretical bases of finance supporting agriculture and finance supporting agriculture policies evolving of a few developed countries and necessity our country finance supporting agriculture. 　　The Second section: this paper evaluates the historical changes and current situation of our country finance supporting agriculture; adopting method of quantitative analysis, analyzes the performance in general and structure characteristic of supporting agriculture. Consequently, a conclusion was drawn as follows: the financial investment on agriculture is not enough and the budget structure for agriculture is not proportional. 　　The Third section: the thesis employs research method of vector regression and the Granger cause test and the data envelopment analysis method, empirically examines the effects of our country finance agricultural expenditure on added value of agriculture increasing and farmer’s income increasing from the reform and the open, calculates and empirically examines the efficiency of our country finance agricultural expenditure from the reform and the open; in terms of the size of finance agricultural expenditure, it can be concluded that finance agricultural expenditure has surely promoted the agricultural development and farmer’s income, while there still exist some elements that discouraged its effects. Conclusion of empirically testing indicates, under certain expenditure size and composition and method, there are some factors which affect the effects and efficiency of finance agricultural expenditure. 　　The Fourth section: this paper puts forward the system innovation promoting effect and efficiency of our country financial agricultural expenditure, puts forward the measure of strengthening and improving our country financial agricultural expenditure. Content of system innovation consist of: rural organization system innovation，rural land system innovation and fiscal system innovation. The measure of strengthening and improving our country financial agricultural expenditure consist of: increasing the proportion of fiscal agricultural expenditure through law-making, optimizing the structure of the expenditure and adjusting methods for agricultural subsidy.
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