涉农资金统筹整合:制度逻辑与广东探索

Integrated Planning of Agriculture-related Fiscal Funds:Institutional Logic and the Practice in Guangdong

涉农资金统筹整合缘起于税制改革后的地方支农动力趋弱难题、条块分割下的碎片化治理困局和涉农项目基层运作的监管窘境。涉农资金统筹整合历经地方整合试点、源头整合试点与全面推进三个阶段。从广东省实践来看,下放权力、整合资源、规范监管能够有效提高涉农资金使用效率,但依旧存在资金总量有限与结构性问题并存、地方政府项目治理与涉农资金统筹整合能力不足、涉农资金监督考核机制不完善等阶段性问题。纵向层级的事权下沉与目标偏移、县域治理的转型不顺与弱势协调、控制链条的监督失衡与考核形式化是制约涉农资金统筹整合推进的深层原因。应积极构建权责匹配的纵向涉农财政制度、推进县域涉农资金管理现代化、创新全过程监管和绩效考核体系。

Integrated planning of agriculture-related fiscal funds is an effective way to promote rural revitalization.The motivations include the weakening of primary-level support for agriculture after the tax-sharing reform,the fragmented governance dilemma under the stripe-block division,and the difficulties in supervising local operation of agriculture-related projects by higher-level governments.The integrated planning of agriculture-related fiscal funds has gone through three stages:local integration,source integration and comprehensive promotion.From the practice in Guangdong,the efficiency of the use of agricultural funds is enhanced by releasing power to primary-level governments,integrating resources,and regulating supervision.However,there are still problems including limited quantities and unbalanced distribution of funds,insufficient governance capacity of primary-level governments,and inadequate regulation.Decentralization and goal drift at the vertical level,poor transformation and coordination of county governance,and unbalanced supervision u and formalized performance of the control chain are deep-seated barriers against the integrated planning.It is necessary to build a vertical agriculture-related financial system with matched rights and responsibilities,promote modern management of agriculture-related fiscal funds at the county level,and construct a whole-process supervision and evaluation system.