我国农业保险财政补贴法律问题研究

发布时间：2018-06-07 06:30

本文选题：农业保险 + 财政补贴　；参考：《河南财经政法大学》2017年硕士论文

【摘要】：解决农业保险财政补贴中存在的法律问题,对于完善农业保险法律制度,促进公共财政支出法治化,以及解决“三农”问题、促进农业大发展都有十分重要的意义。本文运用规范分析、实证分析和比较分析的方法对我国农业保险财政补贴中出现的法律问题进行分析,并提出解决问题的建议,以求为解决农业保险财政补贴法律问题提供理论依据,同时解决实践中出现的突出问题,促进农业保险财政补贴制度的完善与发展。除引言外,本文共有五部分内容。一、通过对农业保险的概念、作用以及准公共物品的属性的分析,得出农业保险的发展离不开财政补贴支持的观点。二、界定农业保险财政补贴的概念并从农业风险保障权、国家行使宏观调控权、规范财政补贴行为的需要以及公共财政支出法治化四个经济法学理论出发,论证了农业保险财政补贴的必要性以及对其进行法律规制的理论依据。三、梳理农业保险以及农业保险财政补贴在我国的发展现状,总结其发展过程中存在的主要法律问题。在现有立法中,与农业保险财政补贴相关的立法严重不足且相关规定缺乏科学性。现有的财政补贴法律制度在种类上仍较单一,农业保险财政补贴中各主体法律责任的规定不够具体,同时,没有对农业保险财政补贴制度形成有效的法律监管。四、对国外先进农业保险财政补贴制度进行比较与借鉴。国外农业保险财政补贴制度主要有财政提供资本金、财政补贴保费和管理费、财政支持再保险、财政提供风险基金和减轻税赋五种。从国外这些财政补贴制度中可以得出对我国的两点启示:第一是农业保险的发展需要体系化的财政补贴制度来支持;第二是农业保险财政补贴制度需要法治保障。五、针对我国农业保险财政补贴中的法律问题,借鉴国外发展农业保险财政补贴制度的成功经验,对解决我国农业保险财政补贴制度中存在的法律问题提出以下建议:第一,加快制定农业保险财政补贴相关立法的步伐;第二,科学制定农业保险财政补贴的相关法律规定;第三,建立健全多种类型的财政补贴制度;第四,成立专门性的监管机构,完善农业保险财政补贴法律监管制度;第五,明确补贴制度中各主体的法律责任。
[Abstract]:It is of great significance to solve the legal problems existing in the financial subsidy of agricultural insurance, to perfect the legal system of agricultural insurance, to promote the legalization of public expenditure, to solve the problem of agriculture, rural areas and farmers, and to promote the development of agriculture. This paper uses the methods of normative analysis, empirical analysis and comparative analysis to analyze the legal problems in the financial subsidy of agricultural insurance in China, and puts forward some suggestions to solve the problems. In order to provide theoretical basis for solving the legal problem of agricultural insurance financial subsidy and to solve the outstanding problems in practice, it can promote the perfection and development of the financial subsidy system of agricultural insurance. In addition to the introduction, there are five parts of this paper. First, through the analysis of the concept and function of agricultural insurance and the attribute of quasi-public goods, it is concluded that the development of agricultural insurance can not be separated from the support of financial subsidies. Second, define the concept of financial subsidy of agricultural insurance and proceed from four economic law theories: the right of agricultural risk protection, the exercise of macro-control by the state, the need of standardizing the behavior of financial subsidy, and the legalization of public financial expenditure. This paper demonstrates the necessity of financial subsidy of agricultural insurance and the theoretical basis of its legal regulation. Third, combing the current situation of agricultural insurance and the financial subsidy of agricultural insurance in our country, and summarizing the main legal problems in the course of its development. In the existing legislation, the legislation related to the financial subsidy of agricultural insurance is seriously inadequate and the relevant provisions are lack of scientific nature. The existing legal system of financial subsidy is still relatively single in kind, the provisions of legal responsibility of each subject in the financial subsidy of agricultural insurance are not specific enough, at the same time, there is no effective legal supervision on the financial subsidy system of agricultural insurance. Fourth, the foreign advanced agricultural insurance financial subsidy system for comparison and reference. There are five kinds of financial subsidy system of agricultural insurance in foreign countries: financial capital, financial subsidy premium and management fee, financial support reinsurance, finance providing risk fund and reducing tax. From these financial subsidy systems abroad, we can draw two enlightenment to our country: first, the development of agricultural insurance needs the system of financial subsidy to support the development of agricultural insurance, and the second is that the financial subsidy system of agricultural insurance needs the protection of the rule of law. Fifthly, aiming at the legal problems in the financial subsidy of agricultural insurance in our country, and drawing on the successful experience of developing the financial subsidy system of agricultural insurance in foreign countries, the following suggestions are put forward to solve the legal problems in the financial subsidy system of agricultural insurance in China: first, Speed up the development of relevant legislation on agricultural insurance financial subsidies; second, scientifically formulate the relevant legal provisions of agricultural insurance financial subsidies; third, establish and perfect various types of financial subsidies system; fourth, set up specialized regulatory bodies, Improve the legal supervision system of agricultural insurance financial subsidy; fifth, clarify the legal responsibility of each subject in the subsidy system.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.284

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