【作者】 许美娟；

【导师】 李放； 褚保金；

【作者基本信息】 南京农业大学 ， 金融学， 2006， 硕士

【摘要】 财政支出绩效评价是近20年来出现在西方国家政府公共支出管理的一项重要制度。所谓财政支出绩效评价，是指运用科学、规范的绩效评价方法，对照统一的评价标准，按照绩效的内在原则，对财政支出行为过程及其效果(包括经济绩效、社会绩效和政治绩效)进行的科学、客观、公正的衡量比较和综合评判。在市场经济国家，开展财政支出绩效评价工作，是政府加强宏观管理，促进提高政府资金运行效率，增强政府公共支出效果的关键手段。在我国，随着社会主义市场经济的不断完善，以及公共财政框架的逐步建立，建立财政支出绩效评价体系也是非常必要的。 农业是国民经济的基础产业，对国民经济增长起到至关重要的作用。但由于农业的生产周期长、资金投入大、收益率低，且农产品是具有明显外部性的混合产品，国家财政对农业进行扶持是一项普遍政策。国家财政对农业的支持可以采取直接投资、税收优惠和补贴等方式，补贴又包括收入补贴、价格补贴和财政贴息等形式。农业财政贴息是对农业投资项目的贷款利息进行补贴，是政府激励企业增加农业投资，带动社会资金投入农业的重要手段，作为财政支出的组成部分，对其进行“追踪问效”，评价其使用绩效，对加强公共财政支出管理具有重要意义。 本文共分为五个部分。 第一部分分析运用财政贴息政策支持农业发展的内在必然性。按照公共经济学的理论，农产品是具有明显外部效应的准公共产品，而且由于农业生产的特殊性，国家财政对农业的扶持是一项普遍政策。财政贴息是财政支农的重要方式，是结合财政与金融的有效手段，能够以较少的财政资金带动较多的社会资金投向农业领域，起到“四两拔千斤”的作用。 第二部分主要对我国农业财政贴息政策的现状进行分析。按照一定的原则及资金的使用范围，目前我国的农业财政贴息主要集中在农业龙头企业、林业治沙、节水灌溉、乡镇企业集聚发展及扶贫小额贷款五个方面。农业财政贴息的运用对我国农业的发展起到了积极的作用，但仍暴露出一些问题，因此有必要对农业财政贴息政策的实施效果进行绩效分析，以期提高农业贴息资金的使用效率。 第三部分提出农业财政贴息绩效评价的主要方法。在参考和借鉴现有的财政支出绩效评价方法的基础上，按照一定的原则，结合我国农业财政贴息实际情况，运用指更多还原

【Abstract】 The performance evaluation of the public expenditure, which handles the scientific and normative method, is becoming a very important policy in the government management of the western countries in the last 20 years. According to the inherent principle of performance and uniform standard, the evaluation is scientific, objective and equitable. Nowadays, the performance evaluation plays a vital role in microeconomics, improving efficiency of the funds, and boosting the governmental benefits. In our country, it is essential to establish the system of the performance evaluation on the public expenditure as the increase of the socialistic market economy and establishment of public financial.Agriculture is a fundamental industry, which plays an important role in the economic development of China. However, weak quality characteristic of agriculture such as long production periods, low income and mass capital investment determine that the development of agriculture cannot do without the government financial support all the time. Hence, the development of Chinese agriculture has been greatly promoted by arranging straight investment funds, implementing agriculture tax allowance, agriculture financial subsidy, and other preferential policies. Financial subsidy contains income subsidy, price subsidy and financial discount policy. Financial discount policy provides interest to the project, which invests in the agriculture. It can prompt the agricultural investment and bring along the civilian capital. As the part of financial expenditure, it’s also necessary to evaluate the performance of financial discount policy.The dissertation is divided into five parts.Part one analysis the immanent inevitability of financial discount policy in supporting agriculture. According to public economics, primary products have externalities and the government financial must support the agriculture. Financial discount policy is an effective means in assisting the development of agriculture and can combine the finance and bank.In part two, the practice actuality of financial discount policy in China is introduced. In更多还原