作　　者： (郑军）; (崔扬）;

机构地区： 安徽财经大学金融学院,安徽蚌埠233030

出　　处： 《山西农业大学学报（社会科学版）》 2017年第10期8-15,共8页

摘　　要： 日本农业保险自1947以来发展稳定,极大地促进了日本农业的健康发展。日本政府的成功之处在于通过对农户提供高比例财政补贴,对保险经营机构实施税收优惠,以及降低地方政府财政压力,使得农户需求动力、保险公司供给动力和地方政府推动动力均得以提升,形成中央和地方政府协同运作,以互助、保险、再保险为宗旨的三级风险分担运营体系,共同承担风险,最终实现财政补贴效用最大化。借鉴日本经验,我国农险发展应实施互助合作组织形式、减少地方政府财政压力、完善农业保险法律法规和实行差异化财政补贴政策等。 The development of agricultural insurance in Japan has been stable since 1947,which has greatly promoted the healthy development of agriculture in Japan.The success of the Japanese government lies in providing high proportion of financial subsidies to farmers,the implementation of tax incentives in insurance business institutions,and reducing the financial pressure on local government,which promotes farmers＇ demand,the insurance companies＇ supply and local governments＇ support,resulting in the formation of the operating system characterized by cooperation between the central government and local governments and risk sharing by mutual aid,insurance and reinsurance,ultimately to maximize the effectiveness of fiscal subsidies.Therefore,the comparison of the fiscal support policies between China and Japan and the relation between the three powers is conducive to learning the successful experience of Japan in order to promote the healthy development of China＇s agricultural insurance.

关 键 词： 日本 农业保险 财政支持 动力考察