我国“三农”财政的法律问题探讨

On Legal Issues of the Fiscal Policies of "Agriculture,Countryside and Farmers" in China

随着我国"三农"财政投入的不断加大,完善"三农"财政法律制度日益迫切。在财政体制方面,应当完善"三农"财政支出责任划分法律制度,健全财权划分法律制度,完善财政转移支付法律制度,保障地方政府支持"三农"的财权和财力。同时,还应当完善"三农"财政投入管理法律制度,具体包括:建立"顶层设计、统筹协调"的"三农"财政投入宏观决策法律制度,建立职能分离、分工制约的"三农"财政投入管理法律机制。

It＇s increasingly urgent to improve the Chinese fiscal legal system while the fiscal input of ＂agricul ture, countryside and farmers＂ is constantly enlarged in china. In the respect of fiscal system, our country should improve the legal system of fiscal expenditure responsibility of ＂agriculture, countryside and farmers＂, perfect the legal system of fiscal power seperation, enhance the legal system of fiscal transference payment, and ensure the local government＇s fiscal ability to support ＂agriculture, countryside and farmers＂. Meanwhile, the government should also enhance the management system of fiscal input of ＂agriculture, countryside and farmers＂. It includes establishing the legal system of macro--policy decision of fiscal input of ＂agriculture, countryside and farmers＂, which is to be designed by the top leaders and coordinated as a whole. It also includes establishing the management mechanism of fiscal input of ＂agriculture, countryside and farmers＂, whose duty is to be separated and restricted.