内蒙古自治区财政支农优化研究

发布时间：2018-05-04 08:41

本文选题：财政支农 + 结构优化　；参考：《内蒙古农业大学》2016年博士论文

【摘要】：农业是基础性产业,关系着国民经济的稳定运行。农业产业的弱质性和公共产品属性决定了政府需要对其进行必要的政策支持和资金保障。内蒙古自治区是我国重要的农畜产品生产、输出、加工基地,近年来其财政用于“三农”的资金支出总量逐年增加,支出范围愈加广泛,涵盖了农业综合开发、扶贫、农村教育、农业科研与推广、农村牧区基础设施建设、农村医疗保障和农村文化等多重领域。尽管如此,自治区在财政支农资金管理和财政支农政策制度方面仍然存在着支农政策指向不明确、相对规模较小、投入力度不大、管理不严、分配不合理并缺乏有效的制度监管等问题。同时,随着经济发展步入新常态,财政收入增幅趋缓,财政支农规模增长压力凸显,如何发挥财政的引导、撬动、乘数作用需要深入研究。本课题分别以财政支农最优规模理论为基础采用巴罗的A·K模型评价了内蒙古自治区财政支农的规模,以福利经济学理论为基础采用灰色关联度方法评价了内蒙古自治区财政支农的结构,以公共产品供给理论为基础采用案例分析法评价了内蒙古自治区财政支农的方式,得到的主要结论是：(1)我国财政支农结构调整较大。现阶段国家财政支农重点转向对生产者的补贴支持,其投入量约占财政支农总投入的90%,另外约有10%的资金投入到一般服务支持中。在生产者的补贴支持中,有79.3%的资金用于农产品的价格支持；在一般服务支持中,约有36.7%的资金用于农业基础设施的建设,28.5%的资金用于农业科技体系建设。同农业发达国家的对比来看,我国的财政支农结构趋同于世界财政支农结构的变化规律。目前我国财政支农的资金来源主要来自中央财政和地方财政的投入。其中,地方财政投入占投入总规模的96%以上,而中央财政投入则不足4%。通过与全国财政支农的对比分析后笔者发现,内蒙古自治区财政支农规模的增速显著低于全国整体水平,导致了财政支农规模缺口的进一步扩大；从资金投入方向划分的财政支农结构来看,内蒙古自治区财政支农的主要支出领域为农业注、林业和水利,2013年,这三个领域的投入资金占比达到78.97%,高于国家总体水平3.28个百分点。总体来看,全区财政支农除水利和农村综合改革方面的支出占比呈现下降趋势以外,其余领域的投入占比基本稳定。(2)现阶段内蒙古自治区财政支农绝对规模呈现逐年上升趋势,相对规模基本稳定在12%。根据巴罗的内生经济增长模型,在不考虑技术进步的情况下,资本投入是推动内蒙古自治区农业经济增长的主要因素,表现为农业资本存量(即某一时点下在生产中的资本资产的数量)每增加1%,农业增加值提高0.2627%；财政支农规模每增加1%,农业增加值提高0.3855%。随着农村剩余劳动力规模的增长,农业劳动力数量对拉动农业经济发展的作用不明显。当内蒙古自治区财政支农规模占当期农业增加值的比重为38.55%时,财政支农规模达到最佳。但是现阶段全区财政支农规模均未达到最优,且财政支农的实际投入与最优规模的缺口逐年增加,财政支农规模不足。(3)内蒙古自治区财政支农各支持领域的支出规模都呈现出上升的趋势,但是增长速度却波动较大,尚未形成稳定的增长机制；按照支出功能匪类,当前自治区财政支农的主要支出领域为补贴类资金、治理类资金、基础设施建设资金以及行政事业费的支出。鉴于农业政策目标多元化特征,本文从微观的农牧户角度和宏观的农村牧区社会角度选取可量化的福利指标,采取主成分分析法构建了农村牧区社会总福利指数,并将其作为衡量自治区财政支农结构的指标,通过灰色关联理论分析了财政支农结构对该福利指数的影响关联序,结果显示,自治区财政支农结构对总福利影响顺序为：补贴补助类资金非生产性基础设施类资金大江大河治理及环境保护类资金农业科研推广培训类资金生产性基础设施类资金农业产业化、经营类资金行政事业费类资金,这就意味着现行的财政支农投资结构与其对总福利指数的关联序之间存在着错位现象,需要以此为依据对财政支农结构进行优化调整。(4)按照支农支出比重的大小,财政支农方式可以分为全部支出和部分支出。目前内蒙古自治区财政支农支出的主要方式是以项目补贴的模式下拨的全部支出或无偿支出形式,这类资金约占财政支农总规模的85%,该投放形式是公益类或准公益类项目的有效供给形式,但若用于竞争类项目,则会引起资金使用效率的损失。现阶段内蒙古自治区财政支农方式存在的主要问题：一是财政直接或无偿支出方式居多,间接或有偿方式应用范围有限；二是财政支农方式缺乏层次；三是财政支出方式僵化,缺乏动态调整。根据财政支出方式选择理论,政府对农村纯公共产品的供给应采取全部支出的方式；对准公共产品的供给应采取“政府+市场”的支出方式。农村准公共产品的供给可以根据其外部性效益大小确定财政支出的比重,通常情况下,外部效益越广泛,财政需要支出的比重越大,反之则越小。通过合理的财政支出方式和政策引导,社会资本可以实现较好的政策效果,依托市场的财政支农支出方式是大势所趋。通过理论分析与实证研究,本课题提出了优化内蒙古自治区财政支农的政策建议：第一,通过财政支农法律体系的建设进一步明确规定财政支农规模的刚性增长,逐步形成稳定的增长机制；通过涉农资金的整合、打捆、集中下拨,弥补财政资金分散引发的投入规模不足的问题。第二,财政支农的结构需要进一步优化。补贴补助类资金需要整体增加,局部调整；大江大河治理类资金、农业科研推广培训类资金、非生产性基础设施建设要进一步加大投资力度,提高投入比重；生产性基础设施建设、农业产业化经营类投入则需要稳定投入比重,引导社会资本的投入；行政事业费类投入需要精简行政机构,降低投入比重。第三,在选择财政支农的具体方式之前,需要根据各地区农业主体功能确定区域财政支农方向和重点。进一步明确“三农”项目的公共产品属性,对公益性和准公益性项目继续采取无偿全部或大部分支出的方式,对竞争性项目的供给需创新财政支出方式,凸显出财政支农资金的引导作用,撬动社会资本的投入。第四,在对内蒙古自治区财政支农的规模、结构、投入方式优化的同时,自治区政府相关管理部门还需要完善农村牧区金融体系结构、加大对新型农业经营主体的扶持力度、明确政府与市场的合理分工、拓展财政支农的支持范围。
[Abstract]:Agriculture is a basic industry, which is related to the stable operation of the national economy. The weak quality of the agricultural industry and the property of the public products determine that the government needs to carry out the necessary policy support and fund guarantee. The Inner Mongolia Autonomous Region is an important agricultural and livestock product in our country to produce, export and process the base land. In recent years, its finance is used for the funds of "three rural". The total expenditure is increasing year by year, and the scope of expenditure is more and more extensive, covering the comprehensive agricultural development, poverty alleviation, rural education, agricultural scientific research and promotion, rural pastoral infrastructure construction, rural medical security and rural culture. However, the autonomous region still exists in the financial support for agriculture and financial support for agriculture and the policy of supporting agriculture. The policy of supporting agriculture is not clear, relatively small, low investment, poor management, unreasonable distribution and lack of effective system supervision. At the same time, with the development of the economy into a new normal situation, the growth of financial income is slowing down, the pressure of financial support for agricultural growth is highlighted, and how to play the role of financial guidance, pry and multiplier needs to be studied in depth. On the basis of the optimal scale theory of financial support for agriculture, this topic evaluates the scale of the Inner Mongolia Autonomous Region financial supporting agriculture in the Inner Mongolia Autonomous Region by using the Barrow's K model. The structure of the financial support for agriculture in the Inner Mongolia Autonomous Region is evaluated on the basis of the theory of welfare economics, based on the grey relational degree method, and the case analysis is based on the theory of public product supply. The method of financial support for agriculture in the Inner Mongolia Autonomous Region is evaluated. The main conclusions are as follows: (1) the financial support for agriculture in China has been adjusted to a large extent. At the present stage, the state financial support for agriculture is focused on the support of the producers, which accounts for about 90% of the total input of financial support to agriculture, and about 10% of the funds are invested in the general service support. In the support of the subsidy, 79.3% of the funds are used to support the price of agricultural products. In the general service support, about 36.7% of the funds are used for the construction of agricultural infrastructure and 28.5% of the funds are used in the construction of agricultural science and technology system. In contrast with the developed countries, the financial support structure of our country converge to the change of the world financial support structure. At present, the source of financial support for agriculture in China mainly comes from the input of central finance and local finance. Among them, the local financial input accounts for more than 96% of the total investment scale, while the central financial input is less than 4%., and the author finds that the growth rate of the Inner Mongolia Autonomous Region financial support agriculture is significantly lower than that of the national financial support agriculture. The overall level of the country has led to the further expansion of the scale of financial support for agriculture. According to the financial support structure divided by the direction of capital investment, the main expenditure areas of the Inner Mongolia Autonomous Region financial support agriculture are agricultural notes, forestry and water conservancy. In 2013, the investment funds accounted for 78.97% in these three fields, higher than the country's overall level of 3.28 hundred. As a whole, the proportion of expenditure in other areas is basically stable. (2) the absolute scale of financial support for agriculture in the Inner Mongolia Autonomous Region is increasing year by year at the present stage, and the relative scale is basically stable at 12%. according to the endogenous economic growth of baro. The model, without considering the technological progress, capital investment is the main factor to promote the growth of the Inner Mongolia Autonomous Region's agricultural economy. It shows that the stock of agricultural capital (the amount of capital assets in production at a certain point) increases by 1%, the increase in agricultural value is increased by 0.2627%, the scale of financial support is increased by 1%, and the agricultural added value is raised by 0.385. 5%. with the increase of the surplus labor force in rural areas, the role of agricultural labor force is not obvious to the development of agricultural economy. When the proportion of the Inner Mongolia Autonomous Region's financial support to agriculture is 38.55%, the scale of financial support is the best. The gap between the actual investment and the optimal scale of agriculture is increasing year by year, and the scale of financial support for agriculture is insufficient. (3) the scale of expenditure in the support fields of the Inner Mongolia Autonomous Region financial support agriculture has shown an upward trend, but the growth rate fluctuates greatly, and has not formed a stable growth mechanism. On the basis of the characteristics of the diversification of agricultural policy objectives, this paper selects the quantifiable welfare indicators from the micro farm and herdsman angle and the macro rural pastoral area, and adopts the principal component analysis to construct the social general society in the rural pastoral area. The welfare index is used as an index to measure the financial support structure of the autonomous region. Through the grey relation theory, the influence of the financial support structure on the welfare index is analyzed. The result shows that the order of the influence of the financial support structure on the total welfare is that the subsidy type fund is not productive infrastructure. The fund of agricultural scientific research, scientific research, agricultural scientific research, training, training, funds, production infrastructure, funds, agricultural industrialization and management of funds, which means that there is a dislocation between the current financial support structure and the general welfare index, which needs to be based on the financial support for agriculture. The structure is optimized. (4) according to the proportion of the expenditure of the supporting agriculture, the financial support method can be divided into total expenditure and partial expenditure. The main mode of financial support for agriculture in the Inner Mongolia Autonomous Region is the total expenditure or unpaid form of expenditure allocated under the mode of project subsidy. This kind of funds accounts for about 85% of the total size of the financial support agriculture, which should be put into practice. Form is an effective supply form of public welfare or quasi public welfare projects, but if used for competitive projects, it will cause the loss of the efficiency of the use of funds. The main problems in the current stage of financial support for agriculture in the Inner Mongolia Autonomous Region are as follows: first, the financial direct or gratuitous mode of expenditure is most, the application scope of inter connection or paid way is limited; two is the finance. The way of supporting agriculture is lack of level; three is the rigid mode of fiscal expenditure and lack of dynamic adjustment. According to the theory of fiscal expenditure, the government should take all the means of expenditure for the supply of pure public products in rural areas; the government + market should be adopted in the supply of public goods. The supply of rural quasi public goods can be based on the supply of rural quasi public goods. The size of its external benefit determines the proportion of fiscal expenditure. In general, the more extensive the external benefit is, the greater the proportion of the fiscal expenditure, the smaller. The better policy effect can be achieved by the rational financial expenditure and policy guidance, and the financial support for agricultural expenditure is the trend of the times. On the basis of analysis and empirical research, this topic puts forward the policy suggestions for optimizing the Inner Mongolia Autonomous Region financial support for agriculture: first, through the construction of the financial support for agriculture legal system, the rigid growth of the scale of financial support for agriculture is further defined and a stable growth mechanism is gradually formed; through the integration, bundling and centralized allocation of agricultural funds, the financial resources are made up. Second, the structure of the financial support for agriculture needs to be further optimized. The funds for subsidized subsidies need to be increased overall, local adjustment, capital of the river and big rivers, agricultural scientific research and training funds, and the construction of non productive infrastructure to further increase investment and increase the proportion of investment. In the construction of productive infrastructure, the investment in agricultural industrialization needs to be put in a stable investment proportion and guide the investment of social capital; the investment in administrative services needs to streamline the administrative organization and reduce the proportion of investment. Third, before selecting the specific mode of financial support for agriculture, the regional financial supporting party should be determined according to the main functions of the agriculture in each region. To further clarify the public product properties of the "three rural" projects, to continue to take all or most of the public welfare and quasi public welfare projects to continue to take all or most of the expenditure, the supply of innovative financial expenditure on the supply of competitive projects, highlighting the guidance of financial support for agriculture, and prying the investment of social capital. Fourth, in Inner Mongolia At the same time, the scale, structure and input mode of the financial support for agriculture in the ancient autonomous region are optimized. The government departments of the autonomous region need to improve the financial system structure in the rural pastoral areas, increase the support for the new agricultural management bodies, make clear the rational division of labor between the government and the market, and expand the support range of the financial and political support for agriculture.

【学位授予单位】：内蒙古农业大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：F812.8

【参考文献】