财政激励、金融支农与法制化——基于财政与农村金融互动的视角  

Fiscal Incentives,Financial Support for Rural Development and Legal Protection:from the Perspective of Interaction between Public Finance and Rural Finance

作　　者：陈治[1] 

机构地区：[1]西南政法大学经济法学院,重庆401120

出　　处：《当代财经》2010年第10期25-33,共9页Contemporary Finance and Economics

基　　金：国家社科基金项目"我国实施民生财政的法律保障机制研究"(09XFX021)

摘　　要：财政与金融是两种性质截然不同的资金配置方式,具有较强的功能互补性,将两者有机结合,可以解决农村资金大量外流而导致农村融资需求难以得到有效满足的困境。目前,我国财政与农村金融的关系呈现出分裂和扭曲的非正常状态,存在着财政激励缺位或者过度的问题。应当通过建立财政激励适度原则、市场化原则、开放性原则,不断完善奖励与补贴、税收优惠、信贷损失的分担和补偿、农业保险的扶持、农业贷款担保的扶持等方面的制度措施,构建财政与农村金融互动的法律保障机制。The fiscal system and the financial system are both fund allocating methods with total-ly different natures but strongly complementary in their functions.To combine them organically can solve the problem of hard-to-meet rural financing demands because of large amount out-flowing rural funds.At present,the relationship between Chinas’ public finance and the rural finance is at an ab-normal state of splitting and distorting,with such problems as lacking or excessive fiscal incentives.Therefore,it is necessary to continuously improve the institutional measures for such aspects as re-warding and the subsidy,tax incentives,sharing and compensating credit losses,agricultural insurance support,support in securities for agricultural loans,etc.and construct the legal protecting system with interactive public finance and rural finance,by establishing the appropriate fiscal incentive principle,the market-oriented principle and the open-up principle.

关 键 词：财政激励 农村金融 金融支农 法律保障 

分 类 号：F812.0[经济管理—财政学]