CAJ | 학술논문

从我国现行财政支农政策的效应分析入手，阐述了优化我国公共财政支农政策问题。在财政收入政策方面，主要是深化农村税费改革，充分发挥农村税收政策的调节作用。在财政支出政策方面，主要是整合财政支农资金，优化财政支农项目和支农结构；提高资金使用效率，加大财政扶贫力度；优化支农资金管理体制、支农保护政策和政策传导机制等；完善公共财政体制，优化转移支付制度。
종아국현행재정지농정책적효응분석입수，천술료우화아국공공재정지농정책문제。재재정수입정책방면，주요시심화농촌세비개혁，충분발휘농촌세수정책적조절작용。재재정지출정책방면，주요시정합재정지농자금，우화재정지농항목화지농결구；제고자금사용효솔，가대재정부빈력도；우화지농자금관리체제、지농보호정책화정책전도궤제등；완선공공재정체제，우화전이지부제도。
Based on the effects of the public financial support given to the farmers, the paper analyses the optimization of such policies： in the aspect of financial revenue, the major step to take is the deepening of the taxation reform in rural areas so as to enhance the farmers＇ incentive in production; in the aspect of financial expenditure, what can be done is to coordinate funds, projects and measures aimed at aiding farmers so as to raise the efficiency of poverty relief and promote public financial system.