农业投入的财政核算:2010～2015年

Financial Accounting of Agricultural Inputs:From 2010 to 2015

在构建我国中央部门农业支持管理框架的基础上,采用全国及各中央部门财政决算的数据说明我国财政支农的情况:2015年,完全用于农业的资金是8000多亿元,占"三农"支持资金的比例是42%,农业一般服务支持占主要的份额;我国总的"三农"支持资金中有很大一部分是针对农村和农民的,该部分支持资金从2010年的4000多亿元增长到2015年超过11000亿元,高于国家对农业的直接支持;我国还有一部分支农资金涉及生态环境、粮食物资储备等方面,和"三农"支持汇总到一起构成广义的涉农资金,2015年该部分涉农资金接近3000亿元。考虑到农业的特殊性,相比于发达国家,我国对农业、农村和农民的支持力度还需要进一步加大。如何提高支农资金的使用效率是我国财政支农面临的重要课题。

This paper presents the agricultural support management framework of China. Using the National General Public Budget Revenue data, we find that： In 2015, the fiscal fund for agriculture is more than 800 billion yuan, accounting 42% of the total ＂Three Rural Issues＂ fund. The share of general agricultural support services accounts more of the fiscal fund for agricuhure. From 2010 to 2015, the fund paid to rural areas and farmers increases to 1100 billion from 400 billion and it accounts more than 50% share of the total ＂Three Rural Issues＂ fund. There is still a part of fund related to agriculture in China which is about ecological environment,grain reserves and so on. In 2015, it＇s about 300 billion yuan. Taking into account the particularity of agriculture and comparing with developed countries, China still needs to give more support to agriculture,rural areas and farmers. And the most important issue is how to improve the efficiency of financial support.