本文選題：南平市　切入點：財政支農(nóng)政策　出處：《福建農(nóng)林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：南平市政府一直很重視農(nóng)業(yè)發(fā)展。財政支農(nóng)資金規(guī)模增長較快,但由于資金支出結(jié)構(gòu)不合理,財政支農(nóng)資金使用效率不高等原因,收支矛盾卻日益突出。大多數(shù)部門單位片面重視財政支農(nóng)資金的分配過程,忽略財政支農(nóng)資金的使用效益,導(dǎo)致本已緊張的財政支農(nóng)資金愈顯拮據(jù)。論文從財政支農(nóng)支出效益角度,在國內(nèi)外學(xué)者研究的基礎(chǔ)上,應(yīng)用文獻閱讀法、動態(tài)對比分析法、實證分析法等分析南平市財政支農(nóng)問題,找出實現(xiàn)財政支農(nóng)政策目標的關(guān)鍵影響因素,提出提高支農(nóng)資金使用的有效性和效率的政策建議,緩解財政支農(nóng)資金的收支矛盾。 本文共分為七個部分： 第一部分闡明本研究的研究背景、目的和意義,評述國內(nèi)外研究的進展,介紹研究內(nèi)容和思路,研究方法與技術(shù)路線,以及研究特色與創(chuàng)新之處。 第二部分界定了農(nóng)業(yè)財政投資理論、績效管理理論、闡述公共財政理論、理論基礎(chǔ)等相關(guān)內(nèi)容。 第三部分著重介紹了南平市財政支農(nóng)發(fā)展?fàn)顩r,即南平市農(nóng)業(yè)發(fā)展?fàn)顩r、財政支農(nóng)體系框架、財政支農(nóng)資金投入絕對量快速增長情況、財政支農(nóng)支出占財政總支出比例財政支農(nóng)支出結(jié)構(gòu)分析等。 第四部分通過動態(tài)對比法分析南平市支農(nóng)的總體支出效益,盡管南平市的支農(nóng)力度在逐漸加大,但農(nóng)村經(jīng)濟發(fā)展和農(nóng)民人均純收入增長緩慢,財政支農(nóng)資金的使用率在下降。 第五部分分析得出南平市財政支農(nóng)存在的主要問題,并對其原因進行解析。本文認為原因在于事權(quán)財權(quán)劃分不清、部門職責(zé)交叉不明、資金使用監(jiān)管不嚴、使用效益評價不一。 第六部分進行國際財政支農(nóng)經(jīng)驗比較,重點比較其他國家的糧食直補政策,為南平市支農(nóng)工作提供可借鑒的經(jīng)驗。 第七部分得出研究結(jié)論：財政支農(nóng)支出不斷加大未能有力推動南平農(nóng)業(yè)發(fā)展、農(nóng)民增收。支農(nóng)支出效率偏低,支農(nóng)資金的使用率在下降。并提出提高城鎮(zhèn)支農(nóng)成效的政策建議。
[Abstract]:The Nanping Municipal Government has always attached great importance to the development of agriculture. The scale of financial support funds for agriculture has increased rapidly, but due to the unreasonable structure of fund expenditure and the low efficiency of the use of financial support funds for agriculture, and so on, However, the contradiction between income and expenditure is becoming more and more prominent. Most departments pay more attention to the allocation process of the financial fund for agriculture, ignoring the benefit of the use of the fund. From the point of view of the benefit of financial support for agriculture, based on the research of scholars at home and abroad, this paper applies the method of literature reading and dynamic comparative analysis. This paper analyzes the problem of financial support for agriculture in Nanping city, finds out the key influencing factors to realize the goal of supporting agriculture policy, and puts forward some policy suggestions to improve the effectiveness and efficiency of the use of fund for supporting agriculture, so as to alleviate the contradiction between income and expenditure of financial support fund for agriculture. This paper is divided into seven parts:. The first part expounds the research background, purpose and significance of this study, reviews the research progress at home and abroad, introduces the research contents and ideas, research methods and technical routes, as well as the characteristics and innovations of the research. The second part defines the agricultural finance investment theory, the performance management theory, elaborates the public finance theory, the theory foundation and so on. The third part focuses on the development of financial support for agriculture in Nanping, that is, the situation of agricultural development in Nanping, the framework of financial support for agriculture, and the rapid growth of the absolute amount of financial support for agriculture. Analysis on the structure of Fiscal Expenditure on Agriculture in proportion to the Total Fiscal Expenditure. The 4th part analyzes the total expenditure benefit of supporting agriculture in Nanping by dynamic contrast method. Although the support for agriculture in Nanping is gradually increasing, the development of rural economy and the net income of farmers per capita are slow, and the utilization rate of financial support for agriculture is decreasing. In the 5th part, the main problems existing in the financial support to agriculture in Nanping City are analyzed, and the reasons are analyzed. This paper thinks that the reasons lie in the unclear division of power and power, the overlapping of departments and responsibilities, and the lax supervision of the use of funds. The evaluation of use benefit is different. The 6th part makes a comparison of the international financial support for agriculture and focuses on the grain direct subsidy policies of other countries in order to provide reference experience for Nanping's agricultural support work. The 7th part draws the conclusion that the increasing expenditure of financial support for agriculture has not been able to promote the development of agriculture in Nanping, and the farmers' income has increased, and the efficiency of the expenditure on supporting agriculture is on the low side. The utilization rate of the fund for supporting agriculture is declining, and some policy suggestions are put forward to improve the effect of supporting agriculture in cities and towns.
【學(xué)位授予單位】：福建農(nóng)林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.8

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