财政支农事权与支出责任划分问题的考量与解决

Consideration and Solve on Financial Support for Agriculture and Division of Financial Expenditure Responsibility

对中国财政支农事权与支出责任划分问题进行逻辑考量,可以把“三农问题”看作数理逻辑中的一个二元结构模型,立足于综合运用经济、行政和法律政策解决“三农问题”。通过梳理中国财政支农事权的历史逻辑进程,探析在财政支农事权与支出责任划分中存在的政府支出责任模糊、支农资金管理不规范、支农事权和财力不匹配等诸多亟待解决的问题,提出了财政支农事权划分的基本原则和法律保障,健全财力和支农事权匹配的财政体制,科学合理地划分财政支农事权和支出责任,加快农业农村经济发展。

Through the logical study on the financial support for agriculture in China,“the issues concerning agriculture,countryside and farmers”can be understood as a mathematical logic structure of a binary model.“The issues concerning agriculture,countryside and farmers”can be solved based on the comprehensive use of economic,administrative and legal measures.By sorting out the historical and logic process of China's financial support for agriculture and rural areas,this paper analyzes the problems to be solved in this area,such as fuzzy government expenditure responsibility,non-standard fund management,mismatch of financial support for agriculture and rural areas.This paper puts forward the basic principles and legal guarantees for the division of the power of financial support for agriculture and rural areas,improves the financial system that matches the power of financial support,and divides the power and responsibility of financial support scientifically and rationally,so as to accelerate the economic development of agriculture and rural areas.