作　　者： ;

机构地区： 中共中央党校

出　　处： 《天津行政学院学报》 2006年第4期61-64,共4页

摘　　要： 近年来我国财政支农投入不断下降,对“三农”方面的资金投入严重不足,难以顺利推进新农村建设。其主要原因是现行财税体制仍然没有理顺,财政资金投入新农村建设的渠道存在体制性梗阻。解决问题的根本出路在于加快财税体制改革,合理划分各级政府的事权和财权,实行等级分税制;规范转移支付制度;树立公共财政理念,加大财政支农资金投入。但这是一个长期的渐进过程,近期可选择的政策是逐步降低涉农项目配套资金比例;改善财政涉农资金管理体制,整合分散资金,提高资金使用效率。 In recent years, the fiscal inputs of our country for agriculture-supporting investment have dropped unceasingly. The fund investment in ＂three agricultural issue＂ is seriously insufficient, thus having difficulty in smoothly advancing the reconstruction of new countryside. The primary reason is that the existing fiscal and taxation system has still not straightened out; the channel of financial fund invested to the reconstruction of new countryside has institutional obstruction. The ultimate solution is to speed up the reform of finance and taxation system, reasonable divide governance structure and expenditure responsibility at each level of government, implement ranked tax-sharing system, standardize transfer payment system, set up the conception of public finance, and enlarge the financial inputs for agriculture-supporting investment. However, this would be a long-term and gradual process. In the near future, the optimal policy might be gradually reducing the ratio of matching fund for agriculture related project, improving the fund management system of agricultural related public finance, and enhancing the efficiency of fund usage.

关 键 词： 财政支农投入 体制性梗阻 财税体制改革

领　　域： [经济管理]