常德市财政支农资金整合研究

发布时间：2018-02-14 23:59

本文关键词： 财政支农资金整合资金效率常德市　出处：《湖南农业大学》2014年硕士论文　论文类型：学位论文

【摘要】：财政支农资金整合即是对政府下发的农业资金的使用过程进行全面管理,从根本上提高资金使用效率、保证支农资金发挥最大效用。所有政府财政部门发放的,以扶持农村农业发展为目的的资金全部属于财政支农资金整合部分管理范畴。财政支农资金整合的最终目的即是希望使用最少的资金来实现最大价值。从广泛角度分析,开展财政支农资金整合是为了对支农资金的使用过程进行全面监督、管理,为促进农村经济快速发展创造良好条件。笔者首先对西方发达国家的相关财政支农政策进行全面分析,结合我国财政支农的实际发展状况,对财政支农资金整合概念做了明确注释,其也是全文论述的重要基础。其次,开始对湖南省常德市财政支农情况做现状分析,具体来说,在对湖南省常德市支农资金基本状况进行分析的基础上,对其所取得的成效进行了阐述。然后,对湖南省常德市各区县财政支农资金整合进行了实证分析,采取定性与定量相结合的方法,完成了C-D函数模型的构建,并在湖南常德市财政支农资金的使用过程中,充分发挥效能作用；地域分配信息模型的建立,完成了对不同区域财政支农资金使用误差内容的分析；完成支农资金有效分配模型的建立,分析了不同支农项目在资金使用过程中所存在的主要差异。最后,在理论研究基础上,笔者列举了大量案例,对湖南常德市传统支农资金使用过程中所存在的主要问题进行全面分析,并结合实际发展状况,有针对性的提出整改建议：首先,建立完善的财政支农资金整合项目的定期发展目标；第二,选取合适的财政支农资金使用方式；第三,建立完善的绩效考核评估体系,保证达到财政支农资金的最佳使用效用；第四,对财政支农资金的使用过程展开全面监控与管理。
[Abstract]:The integration of financial support funds for agriculture is the comprehensive management of the use process of agricultural funds issued by the government, fundamentally improving the efficiency of the use of funds, and ensuring the maximum effectiveness of the funds. All the funds for the purpose of supporting the development of rural agriculture are part of the management category of the integration of financial support funds for agriculture. The ultimate purpose of the integration of financial support funds is to use the least amount of funds to realize the maximum value. The purpose of the integration of financial and agricultural support funds is to conduct comprehensive supervision and management of the use of agricultural support funds. In order to promote the rapid development of rural economy, the author makes a comprehensive analysis of the relevant policies of supporting agriculture in western developed countries, and combines the actual development of financial support for agriculture in China. This paper makes a clear comment on the concept of the integration of financial support funds for agriculture, which is also an important basis of the full text. Secondly, it begins to analyze the current situation of financial support for agriculture in Changde City, Hunan Province. Based on the analysis of the basic situation of the fund for supporting agriculture in Changde City, Hunan Province, the paper expounds its achievements. Then, the paper makes an empirical analysis on the integration of the financial support funds for agriculture in the districts and counties of Changde City, Hunan Province. By combining qualitative and quantitative methods, the C-D function model is constructed, and the function of efficiency, the establishment of regional distribution information model, and the establishment of regional distribution information model are given full play in the process of using financial support funds for agriculture in Changde City, Hunan Province. This paper has completed the analysis of the error content of the financial support fund for agriculture in different regions, completed the establishment of the effective allocation model of the fund for supporting agriculture, and analyzed the main differences existing in the process of fund use of different agricultural support projects. Finally, On the basis of theoretical research, the author enumerates a large number of cases, comprehensively analyzes the main problems existing in the process of using traditional agricultural support funds in Changde City, Hunan Province, and combines with the actual development situation, puts forward suggestions for rectification and reform: first, Establish a sound financial support for agriculture funds integration project regular development goals; second, select the appropriate financial support for agriculture funds use; third, establish a sound performance evaluation system to ensure the best use of financial funds for agriculture; In 4th, the use of financial funds for agriculture to carry out comprehensive monitoring and management.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.8

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