【作者】 赵玉霞；

【导师】 杨明洪；

【作者基本信息】 四川大学 ， 财政学， 2006， 硕士

【副题名】基于财政支农政策转型视角的分析

【摘要】 随着加入WTO和国内外经济形势的变化，我国财政支农政策的转型是必然的。农业产业化经营被视为继农村家庭承包经营之后的第二次制度革命，是我国实现农业现代化的必由之路，而农业产业化经营的重点是农业产业化龙头企业的发展。这便决定了财政支农政策转型的结果之一必然就是要继续对农业产业化龙头企业给予扶持。 本文从理论和现实两个方面阐述了需要继续扶持农业产业化龙头企业的必要性。政府期望通过对农业产业龙头企业的扶持促使企业发展壮大，继而达到调整农业产业结构和带动农户增收的目的。针对当前对“扶持产业化就是扶持农业，扶持龙头企业就是扶持农民”这一政策浅层次的理解，笔者进行了深入的分析并把扶持政策的目标细化分层，对于扶持农业产业化龙头企业的分层目标，每一种扶持手段都有一定的作用，但是不同的扶持手段对于达到不同的分层目标又各有所侧重。本文对于现行的扶持政策和扶持手段特别是财税手段的积极效应及其缺陷做了较为详尽的论述，并对龙头企业扶持的环节、方向、管理、监控等方面提出了一些有针对性地建议。然后，分析了两个扶持农业产业化龙头企业案例的成功的原因，最后针对扶持政策的绩效分析提出了一些评价指标体系，政策的评价体系和政策一样，都要随着环境的变化，在“实施—评估—调整”中不断进行完善。通过本文的论述，期望能对农业产业化龙头企业的扶持创新供一些思路。更多还原

【Abstract】 After China joined WTO, the agriculture of China is faced with the he complex domestic and foreign economic situation. And with the development of the China’s agriculture, the China’s agricultural policy is transformed from an exploiting type to a back-feeding one. And these two factors contribute to the type conversion of the Policy of Financial Support to Agriculture. Agricultural integration is the right way of Development for Agricultural Modernization and the development of leading enterprise of agricultural integration determine the development of agricultural integration. Keeping on the support to the leading enterprise of agriculture integration is as a result of the Type Conversion of the Policy of Financial Support to Agriculture.This thesis intends to expatiate the theoretical and the realistic necessity of the support to the leading enterprise of agriculture integration. The government is going to attain the aim of the adjustment of the agricultural industries structure and the increasing income of rural households on this way. There are policy processes to attain the ultima aim, so we must fractionize the aim to several phases. This will contribute to form new ponder on the current policy and the current policy instruments. Every policy instruments have played more or less roles in the process of the attainment of the government’s aim. This thesis expatiate both the positive更多还原