新中国成立以来财政农业支出的历史演变及其特征

Historical Evolution and Characteristics of Fiscal Expenditure on Agriculture since the Founding of PRC

从历史视角梳理新中国成立以来我国财政农业支出的演变过程,我国财政农业支出经历了“多取少予”“改革调整”和“多予少取,全面减负”三个时期。财政农业支出市场化趋势明显、公共财政性增强;持续增长机制形成;普惠制倾向显著。在农业供给侧改革背景下,财政农业支出需要补齐公共服务短板,优化生产要素供给结构,加快财政农业法制化建设,完善资金整合机制。

From a historical perspective,this paper analyzes the evolution of China’s fiscal expenditure on agriculture since the founding of PRC.China’s fiscal expenditure on agriculture has gone through three periods:“getting more for less”,“reform and adjustment”and“giving more,taking less,and overall reduction of burden”.The trend of marketization of fiscal expenditure on agriculture is obvious and the public finance becomes stronger.A sustainable growth mechanism is formed and the generalized GSP system tends to be significant.In the context of agricultural supply-side reform,fiscal expenditure on agriculture needs to make up for the shortage of public services,optimize the supply structure of production factors,accelerate the construction of fiscal agricultural legalization,and improve the mechanism of capital integration.