摘要
财政支农支出本应是财政总支出中的重要组成部分,这是由农业的自然特性、社会主义市场经济的特征以及公共财政的本质属性共同决定的。但是我国的财政支农支出占财政总支出的比例在改革过程中是不断下滑的,而这一现象又伴随着农民纯收入增长速度的下降以及城乡收入差距的持续拉大。所以本文认为,财政支农支出与农民纯收入变动之间存在着一定的联系,提高财政支农支出的总量并调整其结构是扭转农民纯收入增长停滞的有效手段。
The expenditure item on agriculture should have been an important part among the fiscal expenditure items in china, which has been determined by the natural essences of agriculture, the characteristics of socialism market economy and essences of public finance. However, the proportion of fiscal expenditure on agriculture in the fiscal general expenditure is declining in the process of reforming, which is followed by the reducing of pure income of farmers and enlarged distance of pure income between urban residents and rural farmers. Therefore, conclusion is made that there is tight relationship between fiscal expenditure on agriculture and pure income of rural farmers. Increasing the amount of fiscal expenditure on agriculture and adjusting its structure are important measures to increase of pure income of farmers.
出处
《兰州商学院学报》
2007年第2期17-22,共6页
Journal of Lanzhou Commercial College
关键词
财政支农支出
农民纯收入
和谐发展
fiscal expenditure on agriculture
pure income of rural farmers
harmonious development
