摘要
财政支农政策是党和政府推进农村改革和农业发展的基本手段,是协调社会利益关系,引导农业经营者行为的基本杠杆。财政支农政策的目标选择决定着财政资金的去向及其使用效率。本文基于公平与效率的视角,从社会经济发展进程中效率与公平的关系演变出发,分析了现阶段财政支农政策偏差导致公平与效率失衡的主要表现,并提出兼顾公平与效率,创新财政支农政策的目标取向。
The fiscal policy of supporting agriculture industry is the basic means to promote rural reform and agricultural development, and the basic lever to co-ordinate social relations and guide the agricultural conduct. The objective selection for fiscal policy of supporting agriculture determines the fiscal resources＇ future direction and using efficiency. Based on the perspective of fairness and efficiency, from evolution of the relationship between efficiency and fairness during development process, the paper analyzed key performance of policy bias caused by the imbalance between fairness and efficiency, and proposed the policy objectives of making due consideration to fairness and efficiency, innovating fiscal policy of supporting agriculture.
出处
《财务与金融》
北大核心
2009年第4期78-82,共5页
Accounting and Finance
基金
湖南省社科基金项目"湖南省农民健康与农村经济和谐发展研究(07YBB186)"的阶段性成果
关键词
财政政策
效率与公平“三农”问题
Fiscal Policy
Efficiency and Fairness
＂Sannong Problem＂
