从“沉淀成本”角度谈我国农业工业化的财税对策  

Talking on the countermeasures to the financial policy of the agricultural industrialization

作　　者：罗宏斌[1] 

机构地区：[1]湖南大学会计学院,教授湖南长沙410079

出　　处：《广州市财贸管理干部学院学报》2005年第4期9-13,共5页Journal of Guangzhou Finance & Trade Management Institute

基　　金：湖南省社会科学基金资助项目(04YB035)

摘　　要：工业化不仅是有效解决“三农”问题,全面实现小康社会的关键,也是推进工业化整体进程,实现新型工业化的必由之路。由于农业投资沉淀成本的存在,影响了微观经济主体投资的积极性,从而阻碍了农业工业化的进程。本文根据我国农业工业化进程中财税政策的现状,以降低沉淀成本为突破口,从加大财税政策支持力度的角度,提出了促进农业工业化发展的对策。The agricultural industrialization is not only the key to solve the problem of “agriculture, countryside, and farmer” effoctively and build the well-off society overall, but also the important way to accelerate the industrialization process and realize the new industrialization.As a result of the sunk costs of agricultural investment, the investment enthusiasm of the microscopiceconomic subject has dampened, thus the development of the agricultural industrialization has hindered to some extent. According to the present situation of the financial policy, the paper takes reducing the sunk costs as the breach, from the point of increasing the support of financial policy, proposes the countermeasure to promote the agricultural industrialization process.

关 键 词：沉淀成本 农业工业化 财税政策 

分 类 号：F810[经济管理—财政学]