中国农业财政支出的政策取向

随着我国经济的发展和 1 979年以来市场化取向的农村改革 ,国家对农业的调控和保护日趋重视 ,特别是在农业公共物品的建设中 ,财政投入已经具有基础性、引导性和不可替代的作用。随着中国加入世贸组织 (WTO) ,财政对农业的支持政策应当逐步按照WTO农业条款的要求进行调整。本文着重分析新时期中国在WTO框架下的农业财政支出政策 ,建议将农业财政支出划分为农业公共性支出、农业调控性支出和农业保护性支出三个部分 ,不同的部分采用不同的决策方式和支付政策 ,以提高农业财政资金的使用效率

China's Policy choice of Fiscal Expenditure in Agriculture

With developing and reforming in rural China, the agricultural adjustment and protection is becoming more and more necessary. Especially, the fiscal expenditure in agriculture has played basically inducing role in the construction of agricultural public goods. After China's entry into WTO, however, the fiscal expenditure policy in agriculture must be adjusted to adapt to the WTO's items. In this thesis, the policy choice of fiscal expenditure in agriculture after China's entry into WTO will be brought forward, in which the fiscal expenditure in agriculture have been divided into three parts, agricultural public expenditure, agricultural adjustment expenditure and agricultural protection expenditure. In different parts, the policy should be different, in order to enhance the efficiency of fiscal expenditure.