摘要
“三农”问题一直以来是国家关注的焦点问题。农业的发展、农村的繁荣以及农民生活水平的提高,在新农村建设时期具有更重要的意义。在社会主义建设新时期和新农村建设背景下,国家利用“财政支农”等手段,通过资金、技术、信息等有形无形产品的形式加大对“三农”的投入。河南省自2006年以来不断加大对地方政府的财政支农力度,目的在于在新农村建设大背景下,使得河南省的农业、农村和农民都得到长足、可持续的发展。研究河南省财政支农绩效问题具有现实意义,它能够帮助政府判断财政支农投入的使用效率及寻求绩效的改进空间。本文从以下方面进行了研究并得出一些结论：
1.对财政支农绩效评价的国内外相关研究进行了梳理,从财政支农的现状、存在的问题、主要研究方法等多个角度进行了综合分析,尤其在分析国外发达国家财政支农政策的基础上总结可借鉴的经验。同时研究了新农村建设的相关理论,从内涵、目标等角度进行详细地阐述。
2.介绍了绩效评价、绩效评价体系以及财政支农绩效评价的涵义；从宏观角度界定了绩效评价的战略目标,并创新性地引入了“可持续性发展”原则；根据河南省财政部门在财政支农过程中采取的政策和措施,阐释了29种对财政支农绩效产生影响的因素,然后根据专家意见和数据的可获得性等因素提炼了15个主要指标,这些指标分别涵盖了生活、生产、医疗、教育、管理等五大类指标；最后采用结构方程模型对指标体系进行验证并根据验证结果对指标体系优化,从而使该指标体系更加具有科学性、合理性和可操作性。
3.在分析新农村建设背景下的财政支农效率理论的基础上,介绍了河南省的财政支农的基本状况；在对DEA模型进行解释的同时,说明了利用DEA测算财政支农绩效的合理性和科学性；从实证的角度出发,通过实地调研获得河南省2005-2009年各省辖市财政支农的翔实数据,利用数据包络分析、malmquist指数等模型从静态和动态两方面分析了河南省各省辖市的技术效率、规模效率以及效率的变化情况等。
4.通过河南省赵岗乡的实际调研数据分析,比较了新农村建设前后赵岗乡财政支农绩效水平的变化情况,提出了在新农村建设背景下进一步提高财政支农绩效水平的五点建议,即继续加大农业投入、进一步加快农业科技创新、逐步落实加大农业补贴政策实施力度、持续巩固农村税费改革成果、逐步加强财政支农资金管理力度。
5.对河南省在新农村建设背景下影响财政支农绩效评价的外生因素进行了详细地分析,采用Tobit方法,对外生因素影响程度进行了研究；利用近几年数据,采用DPS统计分析软件进行测算,获得了主要的外生影响因素：农民科技培训率、财政自给率、农机总动力、等级路占总公路的比例等。
6.阐述了财政支农绩效改进的目标和总体原则；在前文研究的基础上提出了绩效改进的政策建议,对于内生因素而言,要进一步完善地方财政支农资金管理体制和惠农政策机制,不断地进行部门间的协同作战,建立完善的激励机制等,对于外生因素根据研究结果应该在进一步加大农技推广力度和强化教育服务“三农”能力的同时,加强农村的社保覆盖率以及适度地进行农村基础设施建设。
The issues of agriculture, farmer and rural area have been the focus of national attention. The development of agriculture, rural prosperity and the improvement of living standards of farmers have a very important significance in the new rural construction period. Countries have through information, technology and funds to increase the input of agriculture, farmer and rural area. Henan Province since2006, continue to increase the local government's financial support for agriculture. The purpose is to make the agriculture, rural areas and farmers in Henan Province have made great progress. So, to say that, in this context, it is of practical significance to study the performance issues of financial support for agriculture in Henan Province. It can help the Government to determine the efficiency of the financial support for agriculture. Therefore, from the following aspects of the study and draw some conclusions:
1. The article has combed Research on Performance Evaluation of domestic and international financial support for agriculture, analyzed the current situation of financial support for agriculture, the problems and the main research methods, especially on the basis that learn from foreign experience. At the same time, it has studied the new rural construction theory, Including connotation and target.
2. The article describes the meaning of the performance evaluation, performance evaluation system, as well as financial support for agriculture performance evaluation. From a macro point and the view of the innovative, the article introduces the principle of "sustainability". The article listed29factors that affect the performance of financial support for agriculture according to the policies and measures in the process of financial support for agriculture in financial department of Henan, and detailed explanation of various factors. Based on expert opinions and data availability, the article distills15key indicators, and attributed to the life, production, health care, education, management, five kinds of indices. Finally, by the SEM, it optimized the index system and design verification, so that the index system will more scientific.
3. In the new rural context, it has understudied of the theory of financial support for agriculture. The paper understudied the basic situation of financial support for agriculture in Henan Province. The article explained the DEA model, at the same time, described the reasonable and scientific using of DEA estimates the performance of financial support for agriculture. This part is starting from an empirical point of view. By the informative data in Henan Province between2005and2009, and use of the DEA, malmquist index method, from static and dynamic it analyzed the level of performance of the municipalities in Henan province.
4. The articles carried out actual research and data analysis in Zhao Gang rural of Henan Province, compared the performance level of financial support for agriculture changes before and after the new rural construction, and given a five-point solutions: continue to increase investment in agriculture, further accelerate agricultural science and technology innovation, to gradually increase the agricultural subsidies policy implementation efforts, continued to consolidate the results of the reform of rural taxes and fees, gradually strengthen the the Financial Funds Management efforts.
5. The article summarized the exogenous variables of the performance evaluation of financial support for agriculture in Henan Province. Through literature review, it found the research methods of the exogenous variables named Tobit method. By the DPS statistical software for calculations, the article draws the major impact of exogenous factors:Farmers culture and technology training rate, Financial self-sufficiency rate, agriculture machinery total power, level Road proportion of the total road.
6. The author elaborated overall goals and principles of the performance improvement about financial support for agriculture, farmer and rural area. On the foundation of above research, we put forward policy suggestions to improve the performance. To the endogenous factors, it needs to further improve the fund management system and policy system about local financial support for agriculture, farmer and rural area, promote departmental coordination and establish incentive mechanism. To the exogenous factors, it needs to further increase the popularize strength of farming ability and strengthen education service ability for agriculture, farmer and rural area, at the same time, it needs to strengthen coverage of rural social security and construct rural infrastructure appropriately.
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