“三农”现代化的财政治理之策  

Financial Governance of the Modernization of“Agriculture,Rural Areas and Farmers”

作　　者：马金华 许玮仪 杨宏 MA Jin-hua;XU Wei-yi;YANG Hong

机构地区：[1]中央财经大学财政税务学院

出　　处：《中央财经大学学报》2023年第4期3-16,共14页Journal of Central University of Finance & Economics

基　　金：国家社科基金重点项目“近代中国政府间事权与财权划分研究”(项目编号:20AJY018);2020年中央财经大学标志性成果“从家国同构到国家共治:中国财税历史透视”;2022年中央财经大学“红色擎,龙马行”教师“思政+”专项支持基金项目(项目编号:SZJ2201);中财-安融地方财政投融资研究所资助项目。

摘　　要：党的二十大报告指出,未来五年是全面建设社会主义现代化国家开局起步的关键时期。农业、农村、农民问题是贯穿我国现代化建设和实现中华民族伟大复兴进程中的基本问题。“三农”现代化是中国式现代化的重要基础。一方面,“三农”通过支撑国家财政,有力地推动国家工业化、城镇化建设,推进了中国现代化进程;另一方面,财政作为国家治理的基础和重要支柱,充分发挥财政制度优势,综合利用价格、财政补贴、税收等政策工具,助力“三农”走上现代化道路,又是中国式现代化的重要组成部分。“三农”与国家财政相互支持、相互促进。面对复杂的国际冲突与国内经济发展的矛盾,立足中国式现代化的重要特征,笔者从提升农业综合生产能力、为共同富裕提供底线公平和内生发展动力、推动农村精神文明建设、支持农业绿色发展、构建现代农业产业体系五个方面,探讨新时代财政治理助力“三农”现代化发展的新路径。The report of the 20 th National Congress of the Communist Party of China points out that the next five years will be a critical period for the beginning of building a socialist modern country in an all-round way.“Agriculture,rural areas and farmers”is the basic problem that runs through our modernization construction and realizes the great rejuvenation process of Chinese nation.The modernization of agriculture,rural areas and farmers is the important foundation of Chinese-style modernization.On the one hand,“agriculture,rural areas and farmers”has effectively promoted the realization of Chinese modernization by contributing to the national finance;on the other hand,as the foundation and important pillar of national governance,the national finance,giving full play to its institutional advantages,utilizes price,fiscal subsidy,tax and other policy tools,helps“agriculture,rural areas and farmers”itself go through modern development,which is also an important part of the Chinese modernization.The national finance and the modernization of“agriculture,rural areas and farmers”support and promote each other.In the face of the current complex international conflicts and domestic contradictions,based on the important characteristics of Chinese modernization,this paper explores the new path of how financial governance stimulates the modernization development of“agriculture,rural areas and farmers”in the new era,from the prospective of improving overall agricultural production capacity,providing the bottom line of fairness and endogenous driving force for common prosperity,promoting cultural and ethical progress in rural areas,supporting green agricultural development and building modern agricultural industrial system.

关 键 词：“三农”现代化 财政治理 发展路径 

分 类 号：F810[经济管理—财政学]