促进中国农业发展的财政对策研究

发布时间：2018-03-06 00:20

本文选题：现代化农业　切入点：财政对策　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：农业是我国国民经济的基础，提供了日常生产、生活最基本的条件。农业的健康、快速发展对我国现代化建设、构建和谐社会主义目标的实现具有正向推动的作用。党中央2014年1月出台了《关于全面深化农村改革加快推进农业现代化的若干意见》，意见指出“要坚持改革创新、稳中求进，解放思想，破除体制弊端，坚持农业基础地位不动摇”。这是中央连续十一年来以一号文件形式关注农业的发展问题，农业发展已经成为了政府工作的重点。现代化农业是我国农业未来发展的必由之路，未来农业的竞争不仅看重“量”，更注重产品的“质”，这就需要提高单位劳动效率和科学技术水平。从全世界各国农业发展的过程来看，农业发达的国家都少不了政府的支持，各国政府都通过各种政策手段引导农业发展。当前我国农民主要仍然靠着传统的生产方式进行农业的劳作，技术落后导致生产效率低下、单位产出低，不仅浪费了有限的资源，并且降低了资本积累能力。财政政策是政府对于宏观经济进行调节的一种有效手段，可以克服市场的盲目性，优化资源配置，，有效提高农业生产力，优化农业产业结构。促进农业的转型需要充分发挥财政政策的促进作用，加大财政对于农业的支持力度，通过财政农业政策引导，提升农业生产率，增加农民的收入，切实提高广大农民的生活水平，最终促进我国农业成功转型为现代化农业。本文通过采用定性分析与定量分析相结合，并加入比较分析，力求分析全面。首先在全面讨论农业内涵的基础上，简要介绍财政支援农业的基本理论，为财政支援农业发展提供理论依据。通过选取相关计量数据进行财政支持对农业发展的实证分析，运用计量经济学的知识，通过eviews进行定量建模分析，在对数据进行对数处理后进行平稳性、协整性检验，最后建立误差修正模型，进行显著性检验，最后得出支农支出与农业产量两者间曾正相关性，因而得出支农支出的增长有利于农业发展的结论。同时对农业财政的支出规模和结构进行分析，总结我国农业发展现状及问题主要有：财政支出农业的规模相对较小、财政支出农业结构不够合理、农产品蕴含隐形税负和财政支援农业资金使用效率低四个方面，在此基础上对所存在的问题进行了对应的分析。通过阅读大量相关的文献、国内外著作，总结出国外发达国家农业的发展经验及启示。最后从财政的视角，综合提出促进我国农业发展的财政对策：一方面要加大财政支出农业的规模、优化财政支出农业结构；另一方面深化农业税制改革，同时注重加强并完善有关农业方面的法律、法规，做到“细”而“同”，健全涉农资金绩效考核机制建设，加强涉农资金的监管，注重农业政策的实施、监督。
[Abstract]:Agriculture is the foundation of our national economy and provides the most basic conditions for daily production and living. The healthy and rapid development of agriculture is conducive to China's modernization drive. The realization of the goal of building harmonious socialism plays a positive role. In January 2014, the CPC Central Committee issued several opinions on comprehensively deepening rural reform and speeding up agricultural modernization, which pointed out that "it is necessary to persist in reform and innovation and steadily pursue progress in the middle." Emancipate the mind, break down the malpractice of the system, persist in the position of agricultural foundation, "this is the first document of the Central Committee in the past 11 years to pay attention to the development of agriculture, agricultural development has become the focus of the work of the government. Modern agriculture is the only way for the future development of agriculture in China. In the future, the competition in agriculture will not only focus on "quantity" but also on the "quality" of products. This requires the improvement of unit labor efficiency and the level of science and technology. Judging from the process of agricultural development in various countries around the world, governments are indispensable in all countries with advanced agriculture. The governments of all countries have guided the development of agriculture through various policy means. At present, farmers in our country still mainly rely on the traditional mode of production for their agricultural work. Backward technology leads to low production efficiency and low output per unit, which not only wastes limited resources, Fiscal policy is an effective means for the government to regulate the macro-economy, which can overcome the blindness of the market, optimize the allocation of resources, and effectively improve agricultural productivity. To optimize the agricultural industrial structure, to promote the transformation of agriculture, we need to give full play to the role of fiscal policies in promoting agriculture, increase the financial support for agriculture, improve agricultural productivity and increase farmers' income through the guidance of fiscal agricultural policies. Improve the living standards of farmers, and ultimately promote the successful transformation of our agriculture into modern agriculture. By combining qualitative analysis with quantitative analysis and adding comparative analysis, this paper tries to analyze comprehensively. Firstly, on the basis of comprehensive discussion of the connotation of agriculture, this paper briefly introduces the basic theory of financial support agriculture. To provide theoretical basis for financial support for agricultural development. Through selecting relevant measurement data for empirical analysis of agricultural development, using econometrics knowledge, quantitative modeling and analysis through eviews. After logarithmic processing, the data were tested for stability and cointegration. Finally, the error correction model was established, and the significance test was carried out. Finally, the positive correlation between agricultural expenditure and agricultural output was obtained. It is concluded that the increase of agricultural expenditure is beneficial to the development of agriculture. At the same time, the scale and structure of agricultural expenditure are analyzed, and the current situation and problems of agricultural development in China are summarized: the scale of fiscal expenditure on agriculture is relatively small. The agricultural structure of fiscal expenditure is not reasonable, the agricultural products contain hidden tax burden and the use efficiency of financial support agricultural funds is low. On this basis, the corresponding analysis of the existing problems is carried out. Finally, from the perspective of finance, the author puts forward the financial countermeasures to promote the agricultural development of our country: on the one hand, we should increase the scale of fiscal expenditure on agriculture. To optimize the agricultural structure of fiscal expenditure; on the other hand, to deepen the reform of the agricultural tax system, and at the same time to pay attention to strengthening and improving laws and regulations related to agriculture, to be "fine" and "identical", and to improve the construction of the performance appraisal mechanism for agriculture-related funds. Strengthen the supervision of agricultural funds, pay attention to the implementation of agricultural policies, supervision.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.8;F323

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