福建省财政支农支出效率评价及影响因素研究

发布时间：2018-06-12 00:39

本文选题：财政支农 + 配置效率　；参考：《福建农林大学》2017年硕士论文

【摘要】：随着国民经济的快速发展,农业已成为基础型支柱产业,"三农"问题的布局与国家国民经济的发展息息相关,只有加强"三农"建设,才能使社会主义新农村取得可持续发展,且为全方位地构建小康社会贡献力量,从而构建和谐而稳定的社会局面。现阶段财政为"三农"问题的解决提供充足而必要的资金,同时对农业发展方向加大控制与监管的力度。目前财政所需迫切解决的问题是充分利用有限的资金,使支农行为卓有成效。论文将福建省财政作为主体研究对象,深入分析其支农的效率,研究福建省财政支农支出的使用效率以及影响这一效率的因素。文章首先进行国内外文献评述,并简要介绍农业基础理论、农业投资理论、农业宏观理论等基础理论。然后对福建省2007-2015年来财政支农支出现状作分析,观察到福建省财政支农支出总额不断增长,但是相较于总体财政支出,财政支农力度显然还不够大,增长速度不稳定,未能与财政收入的增长保持一致,地域间差异明显。随后采用了数据包络分析法(DEA模型)来对2007-2015年福建省67个市县及区的财政支农资金的配置和使用情况进行分析和研究,获得如下结论:当前福建省财政支农支出的有效配置率低,技术效率值低于纯技术效率值和规模效率值,各县市之间的效率差异明显。之所以出现支农资金配置率低的原因有几个方面,比如说政府决策失误,监督管理不到位和财政支农结构偏差等。在此基础上通过Tobit模型分析67个县(市、区)财政支农支出效率的影响因素。发现财政支农支出效率与人均居民纯收入、人均财政支农支出、人均产值显著正相关,与城镇化率无明显关系。据此,本文提出了控制财政支农支出规模、加强资金使用的监管,做好基础设施的建设工作、优化资金结构和加速城市化进程策略,从而提升福建省运用财政支农支出的效率。
[Abstract]:With the rapid development of the national economy, agriculture has become a basic pillar industry. The layout of the "three rural" problems is closely related to the development of the national economy. Only by strengthening the construction of the "three rural areas" can the new socialist countryside achieve sustainable development. And contribute to the building of a well-off society in all directions, thus building a harmonious and stable social situation. At present, finance provides sufficient and necessary funds for solving the problem of agriculture, rural areas and farmers, and strengthens the control and supervision of the direction of agricultural development. At present, the urgent problem that finance needs to solve is to make full use of limited funds to make the behavior of supporting agriculture fruitful. This paper takes Fujian finance as the main research object, deeply analyzes the efficiency of supporting agriculture, studies the utilization efficiency of the expenditure on supporting agriculture in Fujian province and the factors that affect this efficiency. This paper first reviews the literature at home and abroad, and briefly introduces the basic theory of agriculture, agricultural investment theory, agricultural macro theory and other basic theories. Then, by analyzing the current situation of fiscal support for agriculture in Fujian Province from 2007 to 2015, it is observed that the total amount of fiscal support for agriculture in Fujian Province is increasing continuously, but compared with the total financial expenditure, the financial support for agriculture is obviously not strong enough, and the growth rate is not stable. Failed to keep up with the growth of fiscal revenue, there are obvious differences between regions. Then, the data envelopment analysis method and DEA model are used to analyze and study the allocation and use of financial funds for agricultural support in 67 cities, counties and districts of Fujian Province from 2007 to 2015. The conclusions are as follows: at present, the effective allocation rate of fiscal expenditure for supporting agriculture in Fujian Province is low, the technical efficiency value is lower than that of pure technical efficiency value and scale efficiency value, and there are obvious differences in efficiency among counties and cities. There are several reasons for the low allocation rate of fund for supporting agriculture, such as failure of government decision-making, lack of supervision and management and deviation of structure of financial support for agriculture, etc. On this basis, Tobit model is used to analyze the influencing factors of expenditure efficiency in 67 counties (cities and districts). It is found that the efficiency of fiscal support for agriculture is positively correlated with per capita net income, per capita expenditure on agriculture, and per capita output value, but has no obvious relationship with the rate of urbanization. On the basis of this, this paper puts forward the measures of controlling the scale of fiscal expenditure for supporting agriculture, strengthening the supervision of the use of funds, doing well the construction of infrastructure, optimizing the capital structure and speeding up the urbanization process, so as to enhance the efficiency of Fujian Province in using fiscal expenditure to support agriculture.
【学位授予单位】：福建农林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.8

【参考文献】