我国财政支农资金管理机制的现实困境与破解对策

Realistic dilemma and countermeasures of the financial supporting agriculture funding management system in China

财政支农作为我国破解"三农"问题的一个重要手段,在国家财力有限的情况下如何更好地发挥财政支农资金绩效是当前我国财政支农工作亟需解决的一个难题。基于财政支农资金内涵的拓展性界定和理论依据分析,从财政支农管理体制政出多门、财政支农资金投入结构不合理、财政支农资金决策机制不完善等方面分析我国现行财政支农资金管理机制存在的不足,进一步提出按照竞争性制度安排财政支农投资项目、推行财政支农项目"企业化管理"运作模式、建立严格的财政支农资金拨付使用监督和全程跟踪评价机制、优化和整合各级财政支农资金的监管模式等财政支农资金管理机制现实困境的破解对策。

Financial support in agriculture, which is regarded as an important means to solve the issues on agriculture, rural areas and farmers, and how to give better play to the performance of financial supporting agriculture funds under the capacity of China＇s limited financial resources is becoming the difficulty in China＇s agricultural funds management and the urgent need to resolve. Based on the theory analysis and the expanding definition for the connotation of the financial supporting agriculture funds, the shortcomings of China＇s current financial supporting agriculture funding management system is analyzed from the perspectives of excessive decen- tralization of financial supporting agriculture management system, unreasonable structure of supporting funds, and imperfect deci- sion-making system of the financial supporting agriculture funding in order to put forward some solutions and suggestions for the di- lemma, for instance, arrange and determine the investment project in supporting agriculture according to competitive system, explore and develop the innovate model of ＂enterprise management＂ in agricultural finance project, establish a strict supervision mechanism and an evaluation mechanism over funds allocation, funds utilization, and the whole process, optimize and integrating the supervi- sion modes of the financial supporting agriculture funds.