摘要
对财政支持乡村振兴的政策工具选择偏好进行研究,有助于高质量实现乡村振兴战略的目标。文章基于政策工具视角,选取60份财政支持乡村振兴的政策文本,依据内容分析法,构建政策工具类型、政策工具作用领域、政策工具价值目标三个维度的分析框架,对财政支持乡村振兴的政策工具使用进行分析。研究发现:财政在支持乡村振兴过程中偏好激励型工具和系统变革型工具,能力建设型工具相对较少。政策工具在政策作用领域积极部署,政府对项目资金管理最为重视,群众生活保障和产业振兴领域相对不足。政策工具的价值目标中侧重巩固脱贫攻坚成果同乡村振兴有效衔接,价值原则倾向于公平。因此,建议优化政策工具配置,适当减少系统变革型工具的使用次数,增加能力建设型工具的运用频数,加大资金使用的公开力度,优化政策工具评估体系,建立事后反馈制度,创新激励型政策工具的使用,激励对象侧重于农民。
A study on the policy tool selection preferences of fiscal policy support for rural revitalization can help achieve the goal of rural revitalization strategy with high quality.Based on the perspective of policy tools,the article selects 60 policy texts on fiscal support for rural revitalization and constructs an analytical framework with three dimensions of policy tool types,policy tool action areas,and policy tool value objectives based on the content analysis method to analyze the use of policy tools for fiscal support for rural revitalization.The study finds that incentive based tools and systemic change based tools are preferred in the process of financial support for rural revitalization,and capacity building tools are relatively few.The policy tools are actively deployed in the policy role area,with the government paying the most attention to project fund management,but relatively insufficient in the areas of mass livelihood security and industrial revitalization.The value objectives of policy tools focus on the effective connection between consolidating the results of poverty eradication and rural revitalization,and the value principles tend to be fair.Therefore,it is recommended to optimize the configuration of policy tools,appropriately reduce the use of systemic change type tools,and increase the use of capacity building type tools.Enhance the disclosure of fund use,optimize the evaluation system of policy tools,and establish a post event feedback system.Innovate the use of incentive policy tools,with the incentive target focusing on farmers.
作者
侯志峰
李新元
HOU Zhifeng;LI Xinyuan(School of Finance,Taxation and Public Administration,Lanzhou University of Finance&Economics,Lanzhou 730101,China)
出处
《湖南工程学院学报(社会科学版)》
2023年第4期31-39,共9页
Journal of Hunan Institute of Engineering(Social Science Edition)
基金
甘肃省哲学社会科学规划项目“基于多元利益主体感知的精准脱贫政策实施效果评估研究”(19YB017)。
关键词
乡村振兴
内容分析法
财政
政策工具
rural revitalization
content analysis method
finance
policy instruments