【作者】 吴后宽；

【导师】 罗剑朝；

【作者基本信息】 西北农林科技大学 ， 金融学， 2005， 硕士

【摘要】 农业需要财政支持保护。陕西作为农业大省,如何按照WTO 的规则,在公共财政基本框架内进一步完善财政对农业的支持保护体系,提高财政支农资金的使用效率,保证资金的及时准确到位,是一个十分值得重视的问题。而目前陕西农业财政投资效率不高,监督体系不完善。本文确立以农业财政投资效率评估和监督保障体系作为研究对象是基于以上背景。本文从陕西财政投资与监督的现状出发,首先界定了农业财政投资效率的概念,然后构建农业财政投资效率评估的分类体系、指标体系与标准体系,接着说明了其评估方法、组织程序及评估结果的运用,最后运用评估体系对陕西2002年农业财政投资的效率进行评估。本文还提出了陕西农业财政投资监督保障体系的监督主体、监督客体及监督体系的架构,探讨了体系的运行机制,最后讨论了相关的配套措施。本文的结构及内容如下: 第一章导论阐明了论文的选题背景、研究目的和意义、研究思路和方法,阐述了国内外研究动态以及论文的可能创新之处。第二章农业财政投资与监督的基本理论本章从理论方面说明了农业财政投资的效率和监督的基本概念,包括农业财政投资效率、财政监督理论等方面的内容。第三章陕西农业财政投资与监督状况及存在的问题本章首先回顾陕西财政投资的历程,简要地分析农业投资规模与结构的变化,然后论述了陕西财政投资监督运行机制的演变历史,说明了陕西农业财投资与监督存在的问题。第四章农业财政投资效率评估体系的构建本章首先说明陕西农业财政投资体系的构建原则与评估程序,然后介绍了评估分类体系、标准体系及指标体系,最后介绍评估方法及评估结果的运用。第五章陕西农业财政投资效率评估本章选择陕西2002 年农业财政投资效率作为评估对象来说明财政评估体系的运用过程。评估内容包括陕西农业财政投资的规模效率、结构效率与耗用效率及综合效率。更多还原

【Abstract】 Agriculture needs fiscal support. It is a question that is very worth paying attention to that as a large province of agriculture, Shaanxi how to perfect the protection system of the fiscal support to agriculture further in the basic frame of the public finance according to rules of WTO, in order to improve the service efficiency of the fiscal fund for agriculture, and guarantee the putting of fund accurately and in time. At present, the efficiency of fiscal investment of agriculture of Shaanxi is not high, and the supervision system is not perfect. Because of the above background, the paper sets the assessment of efficiency of fiscal investment of agriculture and the supervision and security system of agriculture as the research objects. Starting from the current situation of the investment and supervision of finance in Shaanxi, the paper firstly defines the concept of the efficiency of fiscal investment of agriculture, then builds the categorized system, index system and standard system of the assessment of the efficiency of fiscal investment of agriculture, and then explains the methods of assessment, organization procedure and the result of assessment. At last, using the assessment system, it assesses the efficiency of the fiscal investment of agriculture of Shaanxi in 2002. Besides that, it proposes the subjects and objects of the supervision, and the structure of the supervision system of the supervision and security system of the fiscal investment of agriculture in Shaanxi. The structure of this thesis is as following: Chapter 1 Introduction The first chapter elaborates the study object, the target, the significance as well as the study approaches. It also reviews the previous research home and abroad and shows the possible original achievement in the thesis. Chapter 2 The basic theories of the fiscal investment and supervision of agriculture It firstly defines the range of the fiscal investment of agriculture and the definition of the efficiency of fiscal investment of agriculture, and then explains the categories and characteristics of the supervision of fiscal investment of agriculture. Chapter 3 The current situation of fiscal investment of agriculture and supervision in Shaanxi and the existing problems It firstly retrospect the course of fiscal investment in Shaanxi, briefly analyses changes in the scale and structure in investment of agriculture and existing problems, and then describes the developing history of the supervision of fiscal investment in Shaanxi and existing problems, explains the necessity of the assessment of the efficiency of fiscal investment and effective supervision in Shaanxi Chapter 4 The construction of the assessment system of fiscal investment of agriculture in Shaanxi It first explains the intension of fiscal investment of agriculture in Shaanxi and the principles of the construction of the system, then introduces the categorized system, index system and standard system of the assessment, and then introduces the methods and procedure of the assessment and the use of the result of the assessment. At last, it uses the constructed assessment system to assess the efficiency of the fiscal investment of agriculture in Shaanxi. Chapter 5 The construction of the supervision and security system of fiscal investment of agriculture It firstly explains the principless of the supervision and security system of fiscal investment of agriculture in Shaanxi, and then proposes the basic construction of the supervision and security system of fiscal investment of agriculture in Shaanxi, and introduces the subjects, objects and content of the system. At last it proposes the concrete operating mechanism of the supervision and security system of fiscal investment of agriculture in Shaanxi. Chapter 6 The evaluation of fiscal investment of agriculture in Shaanxi This chapter evaluates the efficiency of fiscal investment of agriculture in Shaanxi in 2002 applying the evaluation system established in chapter five. Chapter 7 The supplemented measures to raise the efficiency of the fiscal investment of agriculture in Shaanxi It analyses the supplemented measures to raise the efficiency of the fiscal investment of agriculture in Shanxi, which includes according to the demand of public finance, changing the functions of the government, establishing and perfecting the system of the related laws and regulations, and establishing the information system of the assessment of the efficiency of the fiscal investment of agriculture, etc.更多还原