CAJ | 학술논문

农业是国民经济的基础和社会发展的基石，随着农业生产力水平的提高和市场化、社会化的发展，农业现代化发展要求发展规模农业，农民专业合作社因之应运而生并取得快速发展。然而，资本短缺严重制约农民专业合作社的集约化、市场化与社会化发展，如何解决资金困难成为农民专业合作社发展的瓶颈，因此，国家财政支持不失为解决困难的一种重要途径。在此，依据国家财政支农的现状，探究了国家财政支农的理论依据和存在的主要问题，指出当前财政支农中的财政"以奖代补"方式望梅止渴、财政扶助资金零散无力、财政扶助项目繁杂混乱等问题严重制约了农民专业合作社的发展，也使财政支农没有真正取得实效。为此建议：一要增进地方财政扶助农民专业合作社的意识；二要加大财政对农民专业合作社的支持；三要科学设立财政扶助农民专业合作社项目；四要精简财政扶助农民专业合作社项目的流程；五要依法财政扶助农民专业合作社发展，确保财政支农卓有成效，为国家粮食安全与世界和平做出贡献。
농업시국민경제적기출화사회발전적기석，수착농업생산력수평적제고화시장화、사회화적발전，농업현대화발전요구발전규모농업，농민전업합작사인지응운이생병취득쾌속발전。연이，자본단결엄중제약농민전업합작사적집약화、시장화여사회화발전，여하해결자금곤난성위농민전업합작사발전적병경，인차，국가재정지지불실위해결곤난적일충중요도경。재차，의거국가재정지농적현상，탐구료국가재정지농적이론의거화존재적주요문제，지출당전재정지농중적재정"이장대보"방식망매지갈、재정부조자금령산무력、재정부조항목번잡혼란등문제엄중제약료농민전업합작사적발전，야사재정지농몰유진정취득실효。위차건의：일요증진지방재정부조농민전업합작사적의식；이요가대재정대농민전업합작사적지지；삼요과학설립재정부조농민전업합작사항목；사요정간재정부조농민전업합작사항목적류정；오요의법재정부조농민전업합작사발전，학보재정지농탁유성효，위국가양식안전여세계화평주출공헌。
With the development of marketization and socialization, agricultural modernization calls for scale farming and is this that leads to the emergence of rural professional cooperative and its flourishing. However, money shortage becomes the bottleneck of intensification, marketization and socialization of rural professional cooperative. Therefore, national fiscal support is nonetheless seen as the important solution. This study analyzes the status quo of national fiscal support and the supporting theories, and thus bring forth come suggestions accordingly, that is, we need to build up the awareness of local fiscal support, increase the fiscal support, and set up scientific programmes for rural professional cooperative, also, we need to simplify the procedures of fiscal support and establish laws to make sure the sound development of rural professional cooperative, thus contributing a lot to the national food and world peace.