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随着改革的深入和经济的发展,我国农业和农村经济进入了以调整结构、提高效益为主要特征的发展阶段。在传统体制下,财政支农工作存在不少缺陷,其中很重要的方面就是制约支农效益。适应农村市场经济发展的新形势,构建效益型的财政支农运行机制,是财政支农和农业财务管理工作面临的紧迫
With the deepening of reform and economic development, China’s agriculture and rural economy have entered a stage of development characterized by adjustment of structure and improvement of efficiency. Under the traditional system, the financial support for agriculture there are many shortcomings, of which a very important aspect is to restrict the benefits of agriculture. To adapt to the new situation of the development of rural market economy and to build a profitable operating mechanism of supporting agriculture with finance, it is urgent that financial support for agriculture and agricultural financial management are facing