摘要
提升财政支农支出效率是“三农”事业高质量发展的必然要求。本文结合广东省开展省级涉农资金统筹整合实践的政策背景,将省级涉农资金统筹整合与县级财政支农支出效率置入同一个理论框架,推演出省级涉农资金统筹整合对县级财政支农支出效率具有提高与压低两种作用机制。经实证检验发现:现阶段的省级涉农资金统筹整合对县级财政支农支出效率具有显著且稳健的提高效应,不仅直接提高了县级财政支农支出纯技术效率,还能通过促进支农资金规模效率的上升,最终提高县级财政支农支出综合技术效率。据此,本文提出相关政策建议,有助于助力健全国家涉农资金统筹整合长效机制,全面提升财政支农绩效。
Improving the efficiency of fiscal support for agriculture is an inevitable requirement for the high-quality development of the country's“Agriculture,Rural Areas and Farmers”.Based on the policy background of Guangdong Province's overall planning and integration of provincial agriculture-related funds,this paper puts the overall planning and integration of provincial agriculture-related funds into the same theoretical framework with the efficiency of county-level fiscal expenditure to support agriculture,and proposes that the overall planning and integration of provincial agriculture-related funds has two mechanisms of improving and depressing the efficiency of county-level fiscal expenditure to support agriculture.The empirical test shows that the overall integration of provincial agriculture-related funds at this stage has a significant and steady improvement effect on the efficiency of county-level fiscal expenditure to support agriculture,which not only directly improves the pure technical efficiency of county-level fiscal expenditure to support agriculture,but also improves the comprehensive technical efficiency of county-level fiscal expenditure to support agriculture by promoting the increase in the scale efficiency of funds for agriculture.Therefore,this paper puts forward relevant policy recommendations to help improve the long-term mechanism of national agricultural fund coordination and integration,and comprehensively improve the performance of fiscal support for agriculture.
作者
刘树鑫
史传林
许舒雅
Liu Shuxin;Shi Chuanlin;Xu Shuya
出处
《财政研究》
CSSCI
北大核心
2023年第11期50-64,共15页
Public Finance Research
基金
广东省哲学社会科学规划2021年度青年项目“财政体制失衡对城乡基本公共服务均等化的影响研究”(GD21YYJ04)
广东省财税大数据重点实验室开放基金“城乡基本公共服务均等化的实现”(2019B121203012)
广州市哲学社科规划2023年度课题“广州公共文化服务高质量发展路径政策研究”(2023GZQN26)。
关键词
涉农资金
统筹整合
支农支出效率
断点回归模型
Agriculture-Related Funds
Overall Planning and Integration
Efficiency of Agricultural Expenditure
Breakpoint Regression Model
作者简介
刘树鑫,华南农业大学公共管理学院讲师、硕士生导师,广东省财税大数据重点实验室研究员,电子邮箱:tglwzy@126.com;通讯作者:史传林,华南农业大学公共管理学院教授、硕士生导师,电子邮箱:shitgly@126.com;许舒雅,暨南大学经济学院硕士研究生,电子邮箱:xushuyaa@126.com。
