农业现代化转型中的县级财政农业支出研究

Analysis on the Agricultural Expenditure of County Finance in the Transformation of Agricultural Modernization

现代农业是国家发展的重要基础和保障,传统农业的现代化进程才是国家稳定发展的必经之路。从国家层面来看财政农业支出的总量是稳定持续增长的,但具体到县级财政农业支出中就会出现财政支出吃紧、财政农业支出被挪用等诸多问题,这是由当前对县级政府绩效考核的导向和农业自身效率不高所决定的。要以财政农业支出为支撑并带动农业现代化转型,就必须总结发达国家的农业发展经验并利用好我国农业的有利基础,从强化县级政府作为财政农业支出的主体角色、建立灵活的县级政府绩效考核体系和规范县级财政农业支出程序的公开透明三方面着手。

Modern agriculture is an important foundation for national development and protection,and the process of modernization of traditional agriculture is the only way of national stability and development.From the national level,the total amount of agricultural financial expenditure grows in a stable and sustainable way,but there will be some problems in agricultural financial expenditure at county level,such as,tight fiscal spending,diversion of agricultural financial expenditure,and so on.It is determined by the orientation of performance evaluation and the low agricultural efficiency.The experience of the developed countries′ agricultural development must be used for reference and the beneficial aspects of agriculture in China must be made good use of.The following three aspects should be undertaken,including strengthening the main body role of the county government in agricultural financial expenditure,establishing a flexible performance appraisal system of county government and regulating the county programs of agricultural financial expenditure.