论基于绩效的农业县转移支付政策研究

“农业县等于财政困难县”是当前的特殊现象，在其背后有着财政体制、转移支付、正确处理工商业地区与农业地区财政关系等复杂原因。农业县的财政困难具有典型性，无论从增强县级治理能力，还是从形成基于优势的区域经济格局的角度看，他们的财政困难应当得到解决，他们在发展农业经济中的贡献也应当得到补偿。本文以农业县为基本对象，分析了财政困难的制度性原因，提出了建立基于绩效的一般补助政策，并对该政策的内容和可行性做了研究。最后，本文还指出，该项政策是有普适性的，它应当成为国家的基本财政政策。

Study on Performance-Based Transfer Payment Policy in Agricultural County

There exists a special and strange phenomenon that an agricultural county is equivalent to a county encounter financial difficulty in currently China.The fiscal system,transfer payment,the fiscal relationships between industrial-commercial districts and agricultural districts are contributed to explaining.The financial difficulties in agricultural counties are typical.Whether enhancing the management ability at the county level,or forming the regional advantage-based economic patterns,the counties’ financial difficulties should be resolved and their contribution in developing agricultural economies should be recompensed.This paper takes agricultural counties as research objects and gives system level analysis to find the reason of the counties’ financial difficulties.Then a performance-based general fiscal subsidy policy is put forward with contents design and feasibility analysis in the paper.In the end,the author suggested that the Performance-Based Transfer Payment Policy has universal applicability,should be generally used as the basic finical policy in our country.