财政支农支出绩效研究
|
摘要
中国社会主义革命和建设的实践表明,中国的问题主要是农业、农民、农村“三农”问题,我国社会主义改革就是首先从农村开始的。农业要从传统落后的小农经济中走出来,逐步建设现代农业,这就离不开政府对农业的大力支持,这是被世界上发达国家和新型的工业化国家农业发展的历史经验所证明了的。
改革开放前,我国政府为实现工业化,走的是一条牺牲农业、人为压低农产品价格和提高工业品的价格,通过剥夺农业部门利润为国家工业化提供资金的原始积累,满足城市和工业化优先发展的战略需要,极大地削弱了农业自生的积累能力；改革开放以来,实行了家庭联产承包责任制,由此产生的激励机制,推动了资源配置的优化和劳动效率的提高,激发了农民的生产积极性,在农业生产技术水平没有多大变化的情况下,农业得到了迅速的发展,解决了长期困扰我国的农产品短缺问题。但是农业的脆弱状况和自身积累发展能力依然没有改变。现阶段,我国农业已进入发展新阶段,需要提高农业综合生产能力,改善农业基础设施,优化生态环境,提高农业生产效率,增加农民收入,加快农村经济发展,就必须要加大政府财政对农业的投入。
农业的公共产品特性,决定了政府对农业的支持和保护,但同时也是由于公共产品的特性,决定了其最优产量难以确定,实际的供给量都会小于最优(或称均衡)供给量。在我国的财政支农的实践中就表现为支农规模的不足,财政支农结构的不合理,结构失衡。规模不足、结构失衡等严重地制约了财政支农绩效的发挥。因此要确定财政支农的合理规模,求解适宜的财政支农结构,提高财政支农绩效,发挥财政资金在新农村建设中的巨大作用。
本研究综合运用农业经济学、产业经济学、比较经济学、应用统计学、计量经济学和农业自然科学等学科的知识与原理,遵循理论与实践相统一的原理,采取宏观分析与微观分析相结合、实证研究与规范研究相结合、定性分析与定量分析相结合以及比较分析与统计分析等多种方法,系统地梳理了财政支农的理论基础,研究财政支农及其结构对农业GDP的增长和农民收入水平的提高间的数量关系,评价各项财政支出的实际效果,比较了世界发达国家和新型化工业化国家提高财政支农绩效的做法,总结这些国家农业部门发展的成功经验,提出了改善我国财政支农绩效的政策措施。
论文按照内在逻辑顺序共分为六章。
第一章阐明了本研究的目的、意义与国内外研究动态,概述了论文的指导思想、研究方法、基本思路和框架结构,归纳了论文的主要创新点；第二章对财政支农绩效的理论进行了介绍分析。首先界定了本研究中的几个基本概念及财政支农支出分类,然后介绍了财政支农绩效研究的理论基础,主要有经济增长理论和公共产品供给理论。第三和第四章为实证分析,主要运用描述性的统计分析方法分析了财政支农绝对规模的绩效、相对规模的绩效和比较规模绩效,运用了数理统计和计量经济学方法建立计量模型,从动态和静态的角度分析财政支农总量和结构对农业GDP和农民收入的实际效果,得出了财政支农中的一些结论和存在的问题,为制定提高财政支农绩效的路径选择提供依据。第五章为比较分析,主要是通过对西方发达国家和新型的工业化国家农业部门的发展历程中财政支农的情况进行比较,找到财政支持农业发展的规律,总结出对提高我国财政支农绩效的经验借鉴。第六章为提高财政支农绩效的路径选择,本章主要阐述了财政支农的总体原则,以及在财政支农过程中要处理好的几个关系,最后,针对在第三、第四章分析财政支农中存在的影响财政支农绩效问题并借鉴发达国家财政支农的经验,提出了我国未来财政支农的相应政策措施。
The issue of agriculture, farmer and rural area is Chinese government's main concern which is demonstrated by the practice of Chinese socialist revolution and construction. As a matter of fact, Chinese government took its very first step of reform policy in its rural area. And its heavily committed support will be a vital part in progressively transforming the present lagged traditional small-scale peasant economy into an advanced highly-developed modern agriculture which is also justified by the process of the agricultural development of those developed countries and newly industrialized countries as well.
Before the adoption of the reform and opening policy, Chinese government sacrificed the development of agriculture for accelerating its industrialization by refraining and controlling the price of agricultural products on purpose and at the same time, elevating the price of its industrial products. In this way, the requirements of the strategy of giving priority to the development of urban area and industry is satisfied by building up the primitive accumulation of capital for national industry at the cost of large amounts of agricultural profits which, in turn, greatly impaired the accumulative ability of agricultural spontaneity. Since the last two decades of last century, with the policy of the reform and opening-up, the instituting of the household contract responsibility system and its resulting incentive system have enabled the allocation of resources to be further optimized, the labor efficiency to be enhanced and farmers'incentive to produce to be stimulated. As a consequence, even with bare improvement in the level of agricultural production technology, there is a boom in agricultural development which settled the long pestering problem of the shortage of agricultural products. Nevertheless, the fragile situation of agricultural development and its accumulative ability of agricultural spontaneity remain to be tough problems calling for solutions. Currently, being in a brand-new stage, the development of China's agriculture should be focused on the improvement in the overall production capacity, the amelioration in the infrastructure of agriculture, the optimization of ecological environment, the increase in production efficiency, the raise of farmers' income and the fast pace of the development of rural economy which definitely required the government to increase its financial input and to ensure a more effective role being played by its financial funds in constructing a new socialist countryside.
In the dissertation, by applying the theories and principles of disciplines of Agricultural Economy, Industrial Economy, Comparative Economy, Applied Statistics, Econometrics and Agricultural Natural Science to practice, the author makes a logical presentation of the basic theories of financial assistance to farmers, and likewise, the author makes a detailed analysis of the quantitative relations between finance assistance and its structure and the growth of agricultural GDP and the farmers'income, furthermore, the author evaluates objectively the actual effect of fiscal expenditure from every aspects and makes a comparison of the policies of assistance and protection to agriculture of developed countries and newly industrialized countries without failure, and, in the end, by summarizing those successful factors of those countries, the author provides feasible political measures to take to improve the performance of our financial assistance to agriculture by adopting methodologies of the combination of Micro and Macro analysis, Empirical and Norm study, Quantitative and Qualitative research and comparative and statistic study.
There are altogether six chapters in this dissertation.
ChapterⅠis served as an overall introduction to the domestic and international background of the research, the purpose of the research and its significance, the methodology involved in the research, the outline and framework of the paper, its creative opinions and its limits.
ChapterⅡis mainly the section of theoretical analysis. The theoretical basis of financial assistance to agriculture is analyzed in great detail which involves the Public Finance Theory and Economy Growth Theory.
In following three chapters, chapterⅢandⅣare about the empirical analysis. In this part, descriptive statistical analysis methods are applied to analyze the performance of both absolute scale and relative scale of financial assistance to agriculture. Also, mathematical statistics and econometric approaches are used to establish metering models to analyze the actual effect of the structure of financial assistance to agriculture on agricultural GDP and farmers'income from both dynamic and static angles. Thus, at the end of this part, some conclusions are drawn and some problems are put forward for inspiring the ways to improve the performance of financial assistance to agriculture.
ChapterⅤis to be a section of a comparative analysis. The processes of agricultural development of developed countries and newly industrialized countries are fully compared to seek the patterns of development of their agriculture that can be valuable lessons for China's agricultural development.
The last chapter, chapterⅥ, is employed as part of conclusions and policy suggestions. The overall principles of financial assistance to agriculture and several relations which must be managed are expounded and elaborated. Finally, referred to the experiences of developed countries', some specific policies and tentative measures are proposed to solve the existing problems in China's present financial assistance to agriculture.
改革开放前,我国政府为实现工业化,走的是一条牺牲农业、人为压低农产品价格和提高工业品的价格,通过剥夺农业部门利润为国家工业化提供资金的原始积累,满足城市和工业化优先发展的战略需要,极大地削弱了农业自生的积累能力；改革开放以来,实行了家庭联产承包责任制,由此产生的激励机制,推动了资源配置的优化和劳动效率的提高,激发了农民的生产积极性,在农业生产技术水平没有多大变化的情况下,农业得到了迅速的发展,解决了长期困扰我国的农产品短缺问题。但是农业的脆弱状况和自身积累发展能力依然没有改变。现阶段,我国农业已进入发展新阶段,需要提高农业综合生产能力,改善农业基础设施,优化生态环境,提高农业生产效率,增加农民收入,加快农村经济发展,就必须要加大政府财政对农业的投入。
农业的公共产品特性,决定了政府对农业的支持和保护,但同时也是由于公共产品的特性,决定了其最优产量难以确定,实际的供给量都会小于最优(或称均衡)供给量。在我国的财政支农的实践中就表现为支农规模的不足,财政支农结构的不合理,结构失衡。规模不足、结构失衡等严重地制约了财政支农绩效的发挥。因此要确定财政支农的合理规模,求解适宜的财政支农结构,提高财政支农绩效,发挥财政资金在新农村建设中的巨大作用。
本研究综合运用农业经济学、产业经济学、比较经济学、应用统计学、计量经济学和农业自然科学等学科的知识与原理,遵循理论与实践相统一的原理,采取宏观分析与微观分析相结合、实证研究与规范研究相结合、定性分析与定量分析相结合以及比较分析与统计分析等多种方法,系统地梳理了财政支农的理论基础,研究财政支农及其结构对农业GDP的增长和农民收入水平的提高间的数量关系,评价各项财政支出的实际效果,比较了世界发达国家和新型化工业化国家提高财政支农绩效的做法,总结这些国家农业部门发展的成功经验,提出了改善我国财政支农绩效的政策措施。
论文按照内在逻辑顺序共分为六章。
第一章阐明了本研究的目的、意义与国内外研究动态,概述了论文的指导思想、研究方法、基本思路和框架结构,归纳了论文的主要创新点；第二章对财政支农绩效的理论进行了介绍分析。首先界定了本研究中的几个基本概念及财政支农支出分类,然后介绍了财政支农绩效研究的理论基础,主要有经济增长理论和公共产品供给理论。第三和第四章为实证分析,主要运用描述性的统计分析方法分析了财政支农绝对规模的绩效、相对规模的绩效和比较规模绩效,运用了数理统计和计量经济学方法建立计量模型,从动态和静态的角度分析财政支农总量和结构对农业GDP和农民收入的实际效果,得出了财政支农中的一些结论和存在的问题,为制定提高财政支农绩效的路径选择提供依据。第五章为比较分析,主要是通过对西方发达国家和新型的工业化国家农业部门的发展历程中财政支农的情况进行比较,找到财政支持农业发展的规律,总结出对提高我国财政支农绩效的经验借鉴。第六章为提高财政支农绩效的路径选择,本章主要阐述了财政支农的总体原则,以及在财政支农过程中要处理好的几个关系,最后,针对在第三、第四章分析财政支农中存在的影响财政支农绩效问题并借鉴发达国家财政支农的经验,提出了我国未来财政支农的相应政策措施。
The issue of agriculture, farmer and rural area is Chinese government's main concern which is demonstrated by the practice of Chinese socialist revolution and construction. As a matter of fact, Chinese government took its very first step of reform policy in its rural area. And its heavily committed support will be a vital part in progressively transforming the present lagged traditional small-scale peasant economy into an advanced highly-developed modern agriculture which is also justified by the process of the agricultural development of those developed countries and newly industrialized countries as well.
Before the adoption of the reform and opening policy, Chinese government sacrificed the development of agriculture for accelerating its industrialization by refraining and controlling the price of agricultural products on purpose and at the same time, elevating the price of its industrial products. In this way, the requirements of the strategy of giving priority to the development of urban area and industry is satisfied by building up the primitive accumulation of capital for national industry at the cost of large amounts of agricultural profits which, in turn, greatly impaired the accumulative ability of agricultural spontaneity. Since the last two decades of last century, with the policy of the reform and opening-up, the instituting of the household contract responsibility system and its resulting incentive system have enabled the allocation of resources to be further optimized, the labor efficiency to be enhanced and farmers'incentive to produce to be stimulated. As a consequence, even with bare improvement in the level of agricultural production technology, there is a boom in agricultural development which settled the long pestering problem of the shortage of agricultural products. Nevertheless, the fragile situation of agricultural development and its accumulative ability of agricultural spontaneity remain to be tough problems calling for solutions. Currently, being in a brand-new stage, the development of China's agriculture should be focused on the improvement in the overall production capacity, the amelioration in the infrastructure of agriculture, the optimization of ecological environment, the increase in production efficiency, the raise of farmers' income and the fast pace of the development of rural economy which definitely required the government to increase its financial input and to ensure a more effective role being played by its financial funds in constructing a new socialist countryside.
In the dissertation, by applying the theories and principles of disciplines of Agricultural Economy, Industrial Economy, Comparative Economy, Applied Statistics, Econometrics and Agricultural Natural Science to practice, the author makes a logical presentation of the basic theories of financial assistance to farmers, and likewise, the author makes a detailed analysis of the quantitative relations between finance assistance and its structure and the growth of agricultural GDP and the farmers'income, furthermore, the author evaluates objectively the actual effect of fiscal expenditure from every aspects and makes a comparison of the policies of assistance and protection to agriculture of developed countries and newly industrialized countries without failure, and, in the end, by summarizing those successful factors of those countries, the author provides feasible political measures to take to improve the performance of our financial assistance to agriculture by adopting methodologies of the combination of Micro and Macro analysis, Empirical and Norm study, Quantitative and Qualitative research and comparative and statistic study.
There are altogether six chapters in this dissertation.
ChapterⅠis served as an overall introduction to the domestic and international background of the research, the purpose of the research and its significance, the methodology involved in the research, the outline and framework of the paper, its creative opinions and its limits.
ChapterⅡis mainly the section of theoretical analysis. The theoretical basis of financial assistance to agriculture is analyzed in great detail which involves the Public Finance Theory and Economy Growth Theory.
In following three chapters, chapterⅢandⅣare about the empirical analysis. In this part, descriptive statistical analysis methods are applied to analyze the performance of both absolute scale and relative scale of financial assistance to agriculture. Also, mathematical statistics and econometric approaches are used to establish metering models to analyze the actual effect of the structure of financial assistance to agriculture on agricultural GDP and farmers'income from both dynamic and static angles. Thus, at the end of this part, some conclusions are drawn and some problems are put forward for inspiring the ways to improve the performance of financial assistance to agriculture.
ChapterⅤis to be a section of a comparative analysis. The processes of agricultural development of developed countries and newly industrialized countries are fully compared to seek the patterns of development of their agriculture that can be valuable lessons for China's agricultural development.
The last chapter, chapterⅥ, is employed as part of conclusions and policy suggestions. The overall principles of financial assistance to agriculture and several relations which must be managed are expounded and elaborated. Finally, referred to the experiences of developed countries', some specific policies and tentative measures are proposed to solve the existing problems in China's present financial assistance to agriculture.
引文
1.(美)R.科斯,A.阿尔钦,D.诺斯,财产权利与制度变迁—产权学派与新制度学派译文集,上海人民出版社,1994
2.(美)西奥多.W.舒尔茨,改造传统农业(M),商务印刷馆,1999
3.D.盖尔.约翰逊著,林毅夫等编译.经济发展中的农业、农村、农民问题(M),北京：商务印刷馆,2004
4.阿尔弗雷德.马歇尔,经济学原理(M),北京：商务印刷馆,1991
5.奥利弗.E.威廉森,治理机制(M),中国社会科学出版社,2001
6.奥利弗.E.威廉森,资本主义的经济制度(M),商务印刷馆,2002
7.保罗.萨廖尔森,经济学(上册、下册,中译本)(M),北京：中国发展出版社,1992
8.财政部办公厅,财政支出结构优化与支出效率(M),经济科学出版社,2001
9. 财政部财政科学研究所,热点与对策---2003年度财政研究报告(M),中国财政经济出版社
10.财政部干部教育中心,世界贸易组织与农业政策(M),中国财政经济出版社,2004
11.财政部农业司,国外农业与农业财政政策(M),经济科学出版社,1998
12.陈吉元,雷海章,21世纪中国农村发展之路(M),武汉：湖北科学技术出版社,2001
13.陈吉元等,21世纪中国农业与农村经济(M),河南人民出版社,2000
14.陈锡文,城乡统筹破解三农问题(N),光明日报,2003-03-31
15.陈锡文,试析新阶段农业、农村和农民问题(J),宏观经济研究,2001(11)
16.陈锡文,资源配置与中国农村发展(J),中国农村经济,2004(1)
17.陈锡文、韩俊,中国农村公共财政制度(理论政策实证研究)(M),中国发展出版社,2005
18.陈艳,王雅鹏,湖北农民收入增长长效机制研究(J),统计与决策,2005(3)
19.陈耀帮,中国农业和农村经济的战略性调整(J),国家行政学院学报,2002(2)
20.陈郁,企业制度与市场组织(M),上海三联出版社,1996
21.丛树海,财政支出学(M),中国人民大学出版社,2002
22.杜旭宇,农民权益的缺失及其保护(J),农业经济问题,2003(10)
23.风笑天,社会学研究方法(M),北京：中国人民大学出版社,2005
24.冯海发等,日本农业保护政策评析(J),中国农村经济,1993
25.高培勇等,市场化进程中的中国财政运行机制(M),中国人民大学出版社,2001
26.格里高利.曼昆,宏观经济学(M),北京：中国人民大学出版社,2000
27.格里高利.曼昆,微观经济学(M),北京：中国人民大学出版社,2000
28.龚振勇,公共财政支出概论(M)中国财政经济出版社,2000
29.郭勇,三元结构条件下中国农业投入问题研究(J),开发研究,2004(3)
30.何菊芳,公共财政与农民增收(M),上海三联书店,2005
31.侯石安,财政农业投入政策研究(M),中国财政经济出版社,2002
32.黄季焜,贸易自由化与中国农业、贫困和公平(J),农业经济问题,2005(7)
33.黄季焜,中国经济崛起与中国食物和能源安全及世界经济发展(J),2006(1)
34.黄季焜,中国农业生产结构变化与政府的科研投资方向(J),华南农业大学学报,2002(1)
35.黄季焜,中国农业政策分析和预测模型—CAPSIM (J),南京农业大学学报,2003(2)
36.黄金辉等,中国西部农村人力资本投资与农民增收问题研究(M),西南财经大学出版社,2005
37.黄佩华,费改税：中国预算外资金和政府间财政关系研究(J),经济社会体制比较,2000(6)
38.黄小舟,财政支农资金绩效的实证研究(J),中央财经大学学报,2006(1)
39.黄小舟,财政支农资金绩效实证分析(J),商业时代,2005(30)
40.黄小舟,财政支农资金与农民收入关系分析(J),理论月刊,2005(3)
41.黄小舟,构建适于我国中小企业的融资体系(J),武汉金融,2005(4)
42.黄小舟,加强农村公共产品供给促进农村经济发展(J),湖北社会科学,2005(4)
43.黄小舟,实行城乡统筹发展是我国剩余劳动力转移的有效途径(J),湖北经济学院学报,2005(2)
44.黄小舟,我国农村公共品的供给分析(J),内蒙古科技与经济,2005(4)
45.焦必方,日本的农业、农民和农村---战后日本农业的发展与问题(M),上海：上海财经大学出版社,1997
46.经济合作与发展组织,中国农业政策回顾与评价(M),中国经济出版社,2005
47.雷海章,农业经济学(M),北京：中国科学技术出版社,1991
48.雷海章,现代农业经济学(M),北京：中国农业出版社,2003
49.雷海章,中西部地区农业水土资源保护与永续利用问题研究(M),北京：中国农业出版社,2003
50.李昌平,我向总理说实话(N),光明日报出版社,2002
51.李佐军,中国新农村建设报告(2006)(M),社会科学文献出版社,2006
52.林善浪、张国,中国农业发展问题报告(M),中国发展出版社,2003
53.林毅夫,“三农”问题与我国农村的未来发展(J),农业经济问题,2003(1)
54.林毅夫,有关当前农村政策的几点意见(J),农业经济问题,2003(6)
55.林毅夫,再论制度、技术与中国农业发展(M),北京：北京大学出版社,2001
56.林毅夫,制度、技术与中国农业的发展(M),上海：上海三联书店,1999
57.刘斌、张兆刚等,中国三农问题报告(M),中国发展出版社,2004
58.刘江,农业发展战略研究(M),中国农业出版社,2000
59.刘颖,完善我国农业补贴政策的思考(J),华中农业大学学报(社会科学版),2003
60.刘志杨,美国农业新经济(M),山东：青岛出版社,2003
61.罗剑朝等,中国政府财政对农业投资的增长方式与监督研究(M),中国农业出版社,2004
62.马国贤,基本公共服务均等化的公共财政政策内容(J),财政研究,2007(10)
63.马国贤,绩效预算、单一财政账号和政府间采购是构建我国公共支出体系框架的三项核心制度(J),湖北财税,2000(8)
64.马国贤,西方各国涉农税制的比较(J),税务研究,2003(7)
65.马国贤,准公共产品提供与农业综合开发政策优化思考(J),财政研究,2000(4)
66.马栓友,财政政策与经济增长(M),经济科学出版社,2003
67.农业部课题组,新时期农村发展战略研究(M),中国农业出版社,2005
68.农业部软科学委员会课题组,中国农业发展新阶段(M),中国农业出版社,2000
69.祁春节,中国柑橘产业经济分析与政策研究(M),北京：中国农业出版社,2003
70.钱克明,2004年“一号文件”执行效果调查分析(J),农村经济管理,2005(5)
71.钱克明,加入WTO与我国农业政策调整和制度创新(J),农业经济问题,2002(1)
72.钱克明,中国“绿箱政策”的支持结构效率(J),农业经济问题,2003(1)
73.钱颖一,加入世界贸易组织后中国金融的稳定发展(J),经济社会体制比较,2001(5)
74.申书海,财政支持效益评价(M),中国财政经济出版社,2002
75.宋新中,当代中国财政史(M),中国财政经济出版社,1997
76.苏明,城乡经济社会统筹发展机制和宏观经济政策,国家软科学项目：2003DGS3B035
77.苏明,中国农村发展与财政政策选择(M),中国财政经济出版社,1999
78.童立本,振兴国家财政的思考(J),财政研究,1996(1)
79.王红玲,城乡耐用消费品消费需求的比较研究(J),中国农村经济,2003(12)
80.王红玲,当代西方政府经济理论的演变与借鉴(M),中央编译出版社,2002
81.王红玲,关于农村剩余劳动力数量的估计方法与实证分析(J),经济研究,1998(8)
82.王红玲,我国农村居民消费倾向偏低的影响因素分析(J),理论月刊,2003(12)
83.王雅鹏,郭犹焕,有关农民收入问题的理论浅析(J),南方经济,2001(5)
84.王永龙,中国农业转型发展的金融支持(M),中国农业出版社,2004
85.温铁军,“三农”问题的症结在于两个矛盾(R),中国农村研究网,2003-02-16
86.温铁军,缓解“三农”问题的五项政策建议(J),中国改革,2003(8)
87.温铁军,中国农村基本经济制度研究(M),北京：中国经济出版社,2000
88.吴敬琏,农村剩余劳动力转移与“三农”问题的思考(J),宏观经济研究,2002(6)
89.杨舟、张冬平,WTO框架下农业财政支出政策研究,经济科学出版社,2002
90.姚洋,发达地区村庄劳动力市场的整合(J),中国农村观察,2001(2)
91.姚洋,土地制度与农业绩效的实证研究(J),中国农村观察,2007(6)
92.姚洋,外部性与重工业优先发展(J),南开经济研究2007(2)
93.姚洋,以市场代替农民的公共合作(J),华中师范大学学报,2004(5)
94.姚洋,中国农地制度的一个分析框架(J),中国社会科学,2000(2)
95.殷强,中国公共投资效率(M),经济科学出版社,2008
96.余家林,多元统计分析(M),北京：中国农业大学出版社,1996
97.袁方,社会研究方法教程(M),北京：北京大学出版社,1999
98.张五常,经济解释(M),北京：商务印书馆,2000
99.张馨.公共财政论纲(M),经济科学出版社,1999
100.张元红,财政政策与中国农业的周期性波动(J),中国农村观察,2001(4)
101.张元红,金融支持新农村建设应坚持市场原则(J),中国农村观察,2004(5)
102.张元红,农村公共卫生服务的供给与筹资(J),中国农村观察,2004(5)
103.张元红,农业税制的不公平与不合理(J),经济研究参考,2004(23)
104.张元红,农业税制度的五大弊端(J),农村工作通讯,2004(3)
105.赵剡水,《概述农业经营现状》(J),拖拉机与农用运输车(J),2003(1)
106.郑曦,农村公共财政问题研究(M),经济科学出版社,2007
107.中国财政部网站, http://www.mof.gov.cn
108.中国财政年鉴编辑部,中国财政年鉴(M),各期
109.中国金融年鉴编辑部,中国金融年鉴(M),各期
110.中国农业部网站,http://www.agri.gov.cn/
111.中国统计局网站,http://www.stats.gov.cn/
112.中国统计年鉴编辑部,中国统计年鉴(M),各期
113.朱道华,农业经济学第四版(M),北京：中国农业出版社,2000
114.朱钢,关于农村税费改革的观点综述(J),中国经贸导刊,2005(12)
115.朱钢,全面建设农村小康的难点与财政政策(J),中国财政,2003(08)
116.朱晶,农业公共投资、竞争力与粮食安全(J),经济研究,2003(1)
117.朱信凯,中国农户消费函数研究(M),北京：中国农业出版社,2003
118.朱志刚,财政支出效益研究(M),中国财政经济出版社,2003
119. Ash, Robert F., The Evolution of Agriculture Policy (J), The China Quarterly,1988(12)
120. Barro, Robert J, Government spending in a Simple Model of Endogenous Growth (J), Journal of Political 98,1990
121.D.Gale Johnson, Contribution of Price Policy to the Income and Resource Problem in Agriculture (J), Journal of Farm Economics,1944(3)
122. D.Gale Johnson, Role of Agriculture in Economics Development Revisited, Agriculture Economics (J),1993 (8):P421-434
123. Dietmar Wellisch,Theory of Public Finance in Federal State (M), Cambridge University Press, 2000
124. Graham C. Hockley, Fiscal Policy, An introduction, London and New York,1992
125. Justman.M., Thisse, Ypersele., Fiscal Competition and Regional Differentiation (J), Working Paper, 2001
126. Justman.M., Thisse,Ypersele., Taking the Bite out of Fiscal Competition (J), Journal of Urban Economics,2004
127. Leland, H.& Pyle, D., Information Asymmetries, Finance Structure and Financial Intermediation (J), Journal of Finance,1997(32)
128. Lin, yifu, Tao Ran, Liu Mingxing and Zhang Qi, Rual Taxation and Government Regulation: Economics Analysis and Policy Implication, (J), CCER Working Paper, Peking University
129. Lin.and Li., Fiscal Decentralization and Economics Growth in China, Economic Development and Culture Change,49
130. Marshall, A, Priciples of Economics (M), London:Macmillan,1936
131. Nicholas Lardy, China Unfinished Revolution, Washington D.C. (M), Brookings Institution Press, 1998
132. T. W. Schultz, Transforming Traditional Agriculture (M). New Haven, CT:Yale University Press, 1973
133.Todaro Michael P.Economic Development in the Third World (3 rd edn) (M), New York and London:Longman,1985
134. WTO,2000(a), Member's Usage of Domestic Support Categories, Export Subsidies and Export Credits (J), G/AG/NG/S/12,15 June2000
135. WTO,2000 (b), Domestic Support, G/AG/NG/S/I (J),13 April 2000
136. Zhang. And Zou., Fiscal Decentralization, Public Spending,and Economic Growth in China (J), Journal of Public Economics,1998
2.(美)西奥多.W.舒尔茨,改造传统农业(M),商务印刷馆,1999
3.D.盖尔.约翰逊著,林毅夫等编译.经济发展中的农业、农村、农民问题(M),北京：商务印刷馆,2004
4.阿尔弗雷德.马歇尔,经济学原理(M),北京：商务印刷馆,1991
5.奥利弗.E.威廉森,治理机制(M),中国社会科学出版社,2001
6.奥利弗.E.威廉森,资本主义的经济制度(M),商务印刷馆,2002
7.保罗.萨廖尔森,经济学(上册、下册,中译本)(M),北京：中国发展出版社,1992
8.财政部办公厅,财政支出结构优化与支出效率(M),经济科学出版社,2001
9. 财政部财政科学研究所,热点与对策---2003年度财政研究报告(M),中国财政经济出版社
10.财政部干部教育中心,世界贸易组织与农业政策(M),中国财政经济出版社,2004
11.财政部农业司,国外农业与农业财政政策(M),经济科学出版社,1998
12.陈吉元,雷海章,21世纪中国农村发展之路(M),武汉：湖北科学技术出版社,2001
13.陈吉元等,21世纪中国农业与农村经济(M),河南人民出版社,2000
14.陈锡文,城乡统筹破解三农问题(N),光明日报,2003-03-31
15.陈锡文,试析新阶段农业、农村和农民问题(J),宏观经济研究,2001(11)
16.陈锡文,资源配置与中国农村发展(J),中国农村经济,2004(1)
17.陈锡文、韩俊,中国农村公共财政制度(理论政策实证研究)(M),中国发展出版社,2005
18.陈艳,王雅鹏,湖北农民收入增长长效机制研究(J),统计与决策,2005(3)
19.陈耀帮,中国农业和农村经济的战略性调整(J),国家行政学院学报,2002(2)
20.陈郁,企业制度与市场组织(M),上海三联出版社,1996
21.丛树海,财政支出学(M),中国人民大学出版社,2002
22.杜旭宇,农民权益的缺失及其保护(J),农业经济问题,2003(10)
23.风笑天,社会学研究方法(M),北京：中国人民大学出版社,2005
24.冯海发等,日本农业保护政策评析(J),中国农村经济,1993
25.高培勇等,市场化进程中的中国财政运行机制(M),中国人民大学出版社,2001
26.格里高利.曼昆,宏观经济学(M),北京：中国人民大学出版社,2000
27.格里高利.曼昆,微观经济学(M),北京：中国人民大学出版社,2000
28.龚振勇,公共财政支出概论(M)中国财政经济出版社,2000
29.郭勇,三元结构条件下中国农业投入问题研究(J),开发研究,2004(3)
30.何菊芳,公共财政与农民增收(M),上海三联书店,2005
31.侯石安,财政农业投入政策研究(M),中国财政经济出版社,2002
32.黄季焜,贸易自由化与中国农业、贫困和公平(J),农业经济问题,2005(7)
33.黄季焜,中国经济崛起与中国食物和能源安全及世界经济发展(J),2006(1)
34.黄季焜,中国农业生产结构变化与政府的科研投资方向(J),华南农业大学学报,2002(1)
35.黄季焜,中国农业政策分析和预测模型—CAPSIM (J),南京农业大学学报,2003(2)
36.黄金辉等,中国西部农村人力资本投资与农民增收问题研究(M),西南财经大学出版社,2005
37.黄佩华,费改税：中国预算外资金和政府间财政关系研究(J),经济社会体制比较,2000(6)
38.黄小舟,财政支农资金绩效的实证研究(J),中央财经大学学报,2006(1)
39.黄小舟,财政支农资金绩效实证分析(J),商业时代,2005(30)
40.黄小舟,财政支农资金与农民收入关系分析(J),理论月刊,2005(3)
41.黄小舟,构建适于我国中小企业的融资体系(J),武汉金融,2005(4)
42.黄小舟,加强农村公共产品供给促进农村经济发展(J),湖北社会科学,2005(4)
43.黄小舟,实行城乡统筹发展是我国剩余劳动力转移的有效途径(J),湖北经济学院学报,2005(2)
44.黄小舟,我国农村公共品的供给分析(J),内蒙古科技与经济,2005(4)
45.焦必方,日本的农业、农民和农村---战后日本农业的发展与问题(M),上海：上海财经大学出版社,1997
46.经济合作与发展组织,中国农业政策回顾与评价(M),中国经济出版社,2005
47.雷海章,农业经济学(M),北京：中国科学技术出版社,1991
48.雷海章,现代农业经济学(M),北京：中国农业出版社,2003
49.雷海章,中西部地区农业水土资源保护与永续利用问题研究(M),北京：中国农业出版社,2003
50.李昌平,我向总理说实话(N),光明日报出版社,2002
51.李佐军,中国新农村建设报告(2006)(M),社会科学文献出版社,2006
52.林善浪、张国,中国农业发展问题报告(M),中国发展出版社,2003
53.林毅夫,“三农”问题与我国农村的未来发展(J),农业经济问题,2003(1)
54.林毅夫,有关当前农村政策的几点意见(J),农业经济问题,2003(6)
55.林毅夫,再论制度、技术与中国农业发展(M),北京：北京大学出版社,2001
56.林毅夫,制度、技术与中国农业的发展(M),上海：上海三联书店,1999
57.刘斌、张兆刚等,中国三农问题报告(M),中国发展出版社,2004
58.刘江,农业发展战略研究(M),中国农业出版社,2000
59.刘颖,完善我国农业补贴政策的思考(J),华中农业大学学报(社会科学版),2003
60.刘志杨,美国农业新经济(M),山东：青岛出版社,2003
61.罗剑朝等,中国政府财政对农业投资的增长方式与监督研究(M),中国农业出版社,2004
62.马国贤,基本公共服务均等化的公共财政政策内容(J),财政研究,2007(10)
63.马国贤,绩效预算、单一财政账号和政府间采购是构建我国公共支出体系框架的三项核心制度(J),湖北财税,2000(8)
64.马国贤,西方各国涉农税制的比较(J),税务研究,2003(7)
65.马国贤,准公共产品提供与农业综合开发政策优化思考(J),财政研究,2000(4)
66.马栓友,财政政策与经济增长(M),经济科学出版社,2003
67.农业部课题组,新时期农村发展战略研究(M),中国农业出版社,2005
68.农业部软科学委员会课题组,中国农业发展新阶段(M),中国农业出版社,2000
69.祁春节,中国柑橘产业经济分析与政策研究(M),北京：中国农业出版社,2003
70.钱克明,2004年“一号文件”执行效果调查分析(J),农村经济管理,2005(5)
71.钱克明,加入WTO与我国农业政策调整和制度创新(J),农业经济问题,2002(1)
72.钱克明,中国“绿箱政策”的支持结构效率(J),农业经济问题,2003(1)
73.钱颖一,加入世界贸易组织后中国金融的稳定发展(J),经济社会体制比较,2001(5)
74.申书海,财政支持效益评价(M),中国财政经济出版社,2002
75.宋新中,当代中国财政史(M),中国财政经济出版社,1997
76.苏明,城乡经济社会统筹发展机制和宏观经济政策,国家软科学项目：2003DGS3B035
77.苏明,中国农村发展与财政政策选择(M),中国财政经济出版社,1999
78.童立本,振兴国家财政的思考(J),财政研究,1996(1)
79.王红玲,城乡耐用消费品消费需求的比较研究(J),中国农村经济,2003(12)
80.王红玲,当代西方政府经济理论的演变与借鉴(M),中央编译出版社,2002
81.王红玲,关于农村剩余劳动力数量的估计方法与实证分析(J),经济研究,1998(8)
82.王红玲,我国农村居民消费倾向偏低的影响因素分析(J),理论月刊,2003(12)
83.王雅鹏,郭犹焕,有关农民收入问题的理论浅析(J),南方经济,2001(5)
84.王永龙,中国农业转型发展的金融支持(M),中国农业出版社,2004
85.温铁军,“三农”问题的症结在于两个矛盾(R),中国农村研究网,2003-02-16
86.温铁军,缓解“三农”问题的五项政策建议(J),中国改革,2003(8)
87.温铁军,中国农村基本经济制度研究(M),北京：中国经济出版社,2000
88.吴敬琏,农村剩余劳动力转移与“三农”问题的思考(J),宏观经济研究,2002(6)
89.杨舟、张冬平,WTO框架下农业财政支出政策研究,经济科学出版社,2002
90.姚洋,发达地区村庄劳动力市场的整合(J),中国农村观察,2001(2)
91.姚洋,土地制度与农业绩效的实证研究(J),中国农村观察,2007(6)
92.姚洋,外部性与重工业优先发展(J),南开经济研究2007(2)
93.姚洋,以市场代替农民的公共合作(J),华中师范大学学报,2004(5)
94.姚洋,中国农地制度的一个分析框架(J),中国社会科学,2000(2)
95.殷强,中国公共投资效率(M),经济科学出版社,2008
96.余家林,多元统计分析(M),北京：中国农业大学出版社,1996
97.袁方,社会研究方法教程(M),北京：北京大学出版社,1999
98.张五常,经济解释(M),北京：商务印书馆,2000
99.张馨.公共财政论纲(M),经济科学出版社,1999
100.张元红,财政政策与中国农业的周期性波动(J),中国农村观察,2001(4)
101.张元红,金融支持新农村建设应坚持市场原则(J),中国农村观察,2004(5)
102.张元红,农村公共卫生服务的供给与筹资(J),中国农村观察,2004(5)
103.张元红,农业税制的不公平与不合理(J),经济研究参考,2004(23)
104.张元红,农业税制度的五大弊端(J),农村工作通讯,2004(3)
105.赵剡水,《概述农业经营现状》(J),拖拉机与农用运输车(J),2003(1)
106.郑曦,农村公共财政问题研究(M),经济科学出版社,2007
107.中国财政部网站, http://www.mof.gov.cn
108.中国财政年鉴编辑部,中国财政年鉴(M),各期
109.中国金融年鉴编辑部,中国金融年鉴(M),各期
110.中国农业部网站,http://www.agri.gov.cn/
111.中国统计局网站,http://www.stats.gov.cn/
112.中国统计年鉴编辑部,中国统计年鉴(M),各期
113.朱道华,农业经济学第四版(M),北京：中国农业出版社,2000
114.朱钢,关于农村税费改革的观点综述(J),中国经贸导刊,2005(12)
115.朱钢,全面建设农村小康的难点与财政政策(J),中国财政,2003(08)
116.朱晶,农业公共投资、竞争力与粮食安全(J),经济研究,2003(1)
117.朱信凯,中国农户消费函数研究(M),北京：中国农业出版社,2003
118.朱志刚,财政支出效益研究(M),中国财政经济出版社,2003
119. Ash, Robert F., The Evolution of Agriculture Policy (J), The China Quarterly,1988(12)
120. Barro, Robert J, Government spending in a Simple Model of Endogenous Growth (J), Journal of Political 98,1990
121.D.Gale Johnson, Contribution of Price Policy to the Income and Resource Problem in Agriculture (J), Journal of Farm Economics,1944(3)
122. D.Gale Johnson, Role of Agriculture in Economics Development Revisited, Agriculture Economics (J),1993 (8):P421-434
123. Dietmar Wellisch,Theory of Public Finance in Federal State (M), Cambridge University Press, 2000
124. Graham C. Hockley, Fiscal Policy, An introduction, London and New York,1992
125. Justman.M., Thisse, Ypersele., Fiscal Competition and Regional Differentiation (J), Working Paper, 2001
126. Justman.M., Thisse,Ypersele., Taking the Bite out of Fiscal Competition (J), Journal of Urban Economics,2004
127. Leland, H.& Pyle, D., Information Asymmetries, Finance Structure and Financial Intermediation (J), Journal of Finance,1997(32)
128. Lin, yifu, Tao Ran, Liu Mingxing and Zhang Qi, Rual Taxation and Government Regulation: Economics Analysis and Policy Implication, (J), CCER Working Paper, Peking University
129. Lin.and Li., Fiscal Decentralization and Economics Growth in China, Economic Development and Culture Change,49
130. Marshall, A, Priciples of Economics (M), London:Macmillan,1936
131. Nicholas Lardy, China Unfinished Revolution, Washington D.C. (M), Brookings Institution Press, 1998
132. T. W. Schultz, Transforming Traditional Agriculture (M). New Haven, CT:Yale University Press, 1973
133.Todaro Michael P.Economic Development in the Third World (3 rd edn) (M), New York and London:Longman,1985
134. WTO,2000(a), Member's Usage of Domestic Support Categories, Export Subsidies and Export Credits (J), G/AG/NG/S/12,15 June2000
135. WTO,2000 (b), Domestic Support, G/AG/NG/S/I (J),13 April 2000
136. Zhang. And Zou., Fiscal Decentralization, Public Spending,and Economic Growth in China (J), Journal of Public Economics,1998