【作者】 王红；

【导师】 刘纯阳；

【作者基本信息】 湖南农业大学 ， 农业经济管理， 2014， 博士

【摘要】 作为中国农业产业化的主要经营组织之一,龙头企业在带动农民增收、促进农业增产和新农村建设方面发挥着越来越重要的作用。为了更好地发挥龙头企业的带动效应,我国财政不断加大投入力度,然而,这些财政资金的投入是否真的实现了当初的扶持目标?这个问题引起了各界专业人士的关注。很多学者分别用规范和实证的方法进行了研究,但关注的视角范围比较窄,绝大多数学者将“扶持龙头企业就是扶持农民”做为逻辑思维起点,将财政扶持政策能否促进龙头企业自身绩效的提高做为判断扶持政策是否有效的依据,因此在实证中通常以龙头企业财务绩效替代财政扶持政策绩效,基本上得到了相同的结论：即财政扶持政策不能促进龙头企业绩效的提高,从而得出财政扶持基本无效的悲观结论。然而,只有在龙头企业与农民之间的利益联结机制是有效的前提下“扶持龙头企业就是扶持农民”这种结果才能发生。由于各种因素的影响,这个利益联结机制尚存在很多不完善的地方,因此,用龙头企业的绩效来代替财政扶持政策绩效是不合理的。要对农业产业化龙头企业财政扶持政策绩效做出公正、合理的评价,绩效指标的选择非常重要,只有运用公正、合理的绩效指标进行评价,才能很好地回答“财政扶持政策如何”这个焦点问题。本研究中,为了避免前人研究的局限,尽量从利益相关者的角度考虑财政扶持政策绩效的评价指标,并运用因子分析法将其量化,从而为通过实证研究探索农业产业化龙头企业财政扶持政策绩效的影响因素提供了可能。在回答了“财政扶持政策如何”这个问题后,很多学者没有更深地探讨“为什么会这样”这个问题,或者只稍作规范性的分析,在实证研究方面仍是一个空白。本研究在将农业产业化龙头企业财政扶持政策绩效进行量化的基础上,通过数理模型分析了财政扶持政策绩效的影响因素,从而得到了一个令人欣慰却又与以往绝大多数学者不同的结论：即财政扶持政策是有效的,财政扶持力度越大,产生的绩效越大。最后在实证研究的基础上,从完善龙头企业内、外部环境的角度提出了进一步提高财政扶持政策绩效的相关建议。全文主要分为以下几大部分：第一部分：对相关文献资料进行梳理,确定研究方向、研究方法和研究思路。第二部分：了解农业产业化龙头企业发展现状及财政扶持政策现状,并在相关理论指导下构建农业产业化龙头企业财政扶持政策绩效评价指标体系。第三部分：通过研究样本对农业产业化龙头企业财政扶持政策绩效评价指标进行量化,为后期实证研究奠定基础。第四部分：运用数理模型探寻影响农业产业化龙头企业财政扶持政策绩效的主要因素。第五部分：针对实证分析结果,提出提高农业产业化龙头企业财政扶持政策绩效的对策。更多还原

【Abstract】 As one of the main management organization in agricultural industrialization, the leading enterprises of agricultural industrialization play a more and more important role on increasing farmers’ income, promoting agricultural output and building new countries.To play a better leading role, finance funds increase continuously on supporting the leading enterprises of agricultural industrialization. However,"Does the financial supporting realize the original goals?" which has caused the attention of professionals. Many scholars have given studies on this by positive analysis or normative analysis.Most scholars regarded "supporting the leading enterprises is supporting farmers" as the logical starting point so they took the leading enterprises’performance as the judging standard of financial supporting.Many of them drew a same conclusion that the financial supporting could not promote the enterprises’performance so the supporting policy was ineffective.But that is right only when the profit mechanism is effective between the leading enterprises and farmers. However, in reality, the profit mechanism is ineffective so it is not reasonable to replace the financial supporting performance with the leading enterprises’ performance. Fair, reasonable performance index is the key to judge whether the financial supporting policy is effective. Only by this way we can answer "how is the financial supporting policy".This paper established the evaluation index system based on the stakeholders and used the factor analysis method to quantify the financial supporting policy performance which provided possibility to explore the factors affecting financial support policy performance through positive analysis.Many scholars didn’t give a further study on "why is so" or just gave little normative analysis but no positive analysis.Based on the quantified financial supporting performance index this paper gave a positive analysis on which is the main factors to affect the financial supporting policy performance. Then a comforting but different from most previous scholars’ conclusion appeared:The financial supporting policy is effective and greater is the financial supporting, greater is the performance.Finally, on the basis of empirical research, this paper gave many suggestions on how to improve the financial supporting policy performance from the improvement of leading enterprises’ external and internal environment.This paper contained five main parts. The first part was about the literature review, research direction, research methods and line of research. The second part gave a basis understanding on the development situation of leading enterprises and the situation of financial supporting policy and established the evaluation index system. The third part was on how to quantify the financial supporting policy performance and the fourth part was about which were the main factors to affect the financial supporting policy performance. Based on the positive analysis of the third and the fourth part the fifth part gave many suggestions on how to improve the performance of financial supporting policy.更多还原