本文選題：現(xiàn)代化農(nóng)業(yè)　切入點(diǎn)：財(cái)政對(duì)策　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：農(nóng)業(yè)是我國國民經(jīng)濟(jì)的基礎(chǔ)，提供了日常生產(chǎn)、生活最基本的條件。農(nóng)業(yè)的健康、快速發(fā)展對(duì)我國現(xiàn)代化建設(shè)、構(gòu)建和諧社會(huì)主義目標(biāo)的實(shí)現(xiàn)具有正向推動(dòng)的作用。黨中央2014年1月出臺(tái)了《關(guān)于全面深化農(nóng)村改革加快推進(jìn)農(nóng)業(yè)現(xiàn)代化的若干意見》，意見指出“要堅(jiān)持改革創(chuàng)新、穩(wěn)中求進(jìn)，解放思想，破除體制弊端，堅(jiān)持農(nóng)業(yè)基礎(chǔ)地位不動(dòng)搖”。這是中央連續(xù)十一年來以一號(hào)文件形式關(guān)注農(nóng)業(yè)的發(fā)展問題，農(nóng)業(yè)發(fā)展已經(jīng)成為了政府工作的重點(diǎn)。 現(xiàn)代化農(nóng)業(yè)是我國農(nóng)業(yè)未來發(fā)展的必由之路，未來農(nóng)業(yè)的競(jìng)爭(zhēng)不僅看重“量”，更注重產(chǎn)品的“質(zhì)”，這就需要提高單位勞動(dòng)效率和科學(xué)技術(shù)水平。從全世界各國農(nóng)業(yè)發(fā)展的過程來看，農(nóng)業(yè)發(fā)達(dá)的國家都少不了政府的支持，各國政府都通過各種政策手段引導(dǎo)農(nóng)業(yè)發(fā)展。當(dāng)前我國農(nóng)民主要仍然靠著傳統(tǒng)的生產(chǎn)方式進(jìn)行農(nóng)業(yè)的勞作，技術(shù)落后導(dǎo)致生產(chǎn)效率低下、單位產(chǎn)出低，不僅浪費(fèi)了有限的資源，并且降低了資本積累能力。財(cái)政政策是政府對(duì)于宏觀經(jīng)濟(jì)進(jìn)行調(diào)節(jié)的一種有效手段，可以克服市場(chǎng)的盲目性，優(yōu)化資源配置，，有效提高農(nóng)業(yè)生產(chǎn)力，優(yōu)化農(nóng)業(yè)產(chǎn)業(yè)結(jié)構(gòu)。促進(jìn)農(nóng)業(yè)的轉(zhuǎn)型需要充分發(fā)揮財(cái)政政策的促進(jìn)作用，加大財(cái)政對(duì)于農(nóng)業(yè)的支持力度，通過財(cái)政農(nóng)業(yè)政策引導(dǎo)，提升農(nóng)業(yè)生產(chǎn)率，增加農(nóng)民的收入，切實(shí)提高廣大農(nóng)民的生活水平，最終促進(jìn)我國農(nóng)業(yè)成功轉(zhuǎn)型為現(xiàn)代化農(nóng)業(yè)。 本文通過采用定性分析與定量分析相結(jié)合，并加入比較分析，力求分析全面。首先在全面討論農(nóng)業(yè)內(nèi)涵的基礎(chǔ)上，簡(jiǎn)要介紹財(cái)政支援農(nóng)業(yè)的基本理論，為財(cái)政支援農(nóng)業(yè)發(fā)展提供理論依據(jù)。通過選取相關(guān)計(jì)量數(shù)據(jù)進(jìn)行財(cái)政支持對(duì)農(nóng)業(yè)發(fā)展的實(shí)證分析，運(yùn)用計(jì)量經(jīng)濟(jì)學(xué)的知識(shí)，通過eviews進(jìn)行定量建模分析，在對(duì)數(shù)據(jù)進(jìn)行對(duì)數(shù)處理后進(jìn)行平穩(wěn)性、協(xié)整性檢驗(yàn)，最后建立誤差修正模型，進(jìn)行顯著性檢驗(yàn)，最后得出支農(nóng)支出與農(nóng)業(yè)產(chǎn)量?jī)烧唛g曾正相關(guān)性，因而得出支農(nóng)支出的增長(zhǎng)有利于農(nóng)業(yè)發(fā)展的結(jié)論。同時(shí)對(duì)農(nóng)業(yè)財(cái)政的支出規(guī)模和結(jié)構(gòu)進(jìn)行分析，總結(jié)我國農(nóng)業(yè)發(fā)展現(xiàn)狀及問題主要有：財(cái)政支出農(nóng)業(yè)的規(guī)模相對(duì)較小、財(cái)政支出農(nóng)業(yè)結(jié)構(gòu)不夠合理、農(nóng)產(chǎn)品蘊(yùn)含隱形稅負(fù)和財(cái)政支援農(nóng)業(yè)資金使用效率低四個(gè)方面，在此基礎(chǔ)上對(duì)所存在的問題進(jìn)行了對(duì)應(yīng)的分析。通過閱讀大量相關(guān)的文獻(xiàn)、國內(nèi)外著作，總結(jié)出國外發(fā)達(dá)國家農(nóng)業(yè)的發(fā)展經(jīng)驗(yàn)及啟示。最后從財(cái)政的視角，綜合提出促進(jìn)我國農(nóng)業(yè)發(fā)展的財(cái)政對(duì)策：一方面要加大財(cái)政支出農(nóng)業(yè)的規(guī)模、優(yōu)化財(cái)政支出農(nóng)業(yè)結(jié)構(gòu)；另一方面深化農(nóng)業(yè)稅制改革，同時(shí)注重加強(qiáng)并完善有關(guān)農(nóng)業(yè)方面的法律、法規(guī)，做到“細(xì)”而“同”，健全涉農(nóng)資金績(jī)效考核機(jī)制建設(shè)，加強(qiáng)涉農(nóng)資金的監(jiān)管，注重農(nóng)業(yè)政策的實(shí)施、監(jiān)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.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.8;F323

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