农业农村现代化发展的财政支撑机制、困境检视与路径选择  

Financial Support Mechanism,Dilemma Review,and Path Selection of Agricultural and Rural Modernization Development

作　　者：索东楷 包玉山 孙佩红 SUO Dong-kai;BAO Yu-shan;SUN Pei-hong(School of Ethnology and Anthropology,Inner Mongolia Normal University,Hohhot,China,010022;College of Business Administration,Inner Mongolia University of Finance and Economics,Hohhot,China,010070)

机构地区：[1]内蒙古师范大学民族学人类学学院,内蒙古呼和浩特010010 [2]内蒙古财经大学工商管理学院,内蒙古呼和浩特010070

出　　处：《财经理论研究》2024年第5期63-73,共11页Journal of Finance and Economics Theory

摘　　要：农业农村现代化关乎我国粮食安全与整体社会稳定,是中国式现代化进入新阶段的现实所需与必然选择。财政政策作为国家宏观调控的重要手段,在推动中国式现代化进程中承担着诸多职能。本文采用文献法对农业农村现代化的内涵、历史演进、面临的困境以及解决路径等进行梳理,并对财政助力农业农村现代化的理论机制进行了探讨。当前,农业农村现代化进程仍面临不少矛盾与挑战,如农业基础薄弱需夯实、产业发展质量需提升、农村生态环境质量需提高、农业农村改革需深化等。研究发现,财政政策对农业农村现代化具有积极作用,可以通过发挥财政引导效能、增强财政可持续性、提升财政运行效率、强化财政监管体系建设、优化财政支出结构等方式纾困,实现产业融合、绿色发展、城乡一体化、深化改革、共同富裕等农业农村现代化发展目标。The modernization of agriculture and rural areas impacts China′s food security and societal stability,being a necessity and a natural decision for the next phase of Chinese modernization.Fiscal policy plays a vital role in advancing Chinese-style modernization,serving as a key tool for national macro-management.This paper adopts the literature method to sort out the connotation,historical evolution,dilemmas,and solution paths of agricultural and rural modernization and discusses the theoretical mechanism of financial assistance to agricultural and rural modernization.Currently,agricultural and rural modernization process encounters numerous contradictions and challenges,including strengthening the fragile agricultural base,enhancing industrial development quality,improving the rural ecological environment,and advancing agricultural and rural reform.The research shows that fiscal policies can improve agriculture and rural areas,helping achieve various development goals such as industrial integration,green development,urban-rural integration,deepening of reform,and common prosperity,etc.,by giving full play to the effectiveness of fiscal guidance,enhancing the sustainability of finance,improving the efficiency of fiscal operation,strengthening the construction of the fiscal supervision system,and optimizing the structure of fiscal expenditures.

关 键 词：财政政策 农业农村现代化 城乡差距 多层级治理 

分 类 号：F303.3[经济管理—产业经济] F812.8