On The Policy Efficiency Of Government Financial And Tax Subsidies Of Leading Enterprises In Agriculture Industrialization

In order to extricate agriculture out of difficulties, the government and the circles hold the view that linking up the small household with the large market is the key to improving the competitiveness and increasing peasants' income. Therefore, industrialized operation of agriculture has been attached more and more importance by the government. In November, 2001, the Central Economic Working Conference made the statement that aiding industrialization is aiding agriculture and aiding market leader is aiding the farmers. Hence, several policies of aiding market leader came out gradually around the country. The policy intention, which is very obvious, is to increase the fanner's income through the development and growth of leading enterprise and helping the farmers to enter the market. That is the logic of aiding industrialization is aiding agriculture and aiding market leader is aiding the farmers. Therefore, the policy performance must firstly embodied in if the leading enterprise can develop faster with the financial and tax subsidy policy.In this paper, the author will firstly analyze the rationality of every policies and the current defects on the basis of reviewing every policies of aiding the agriculture industrialization market leader and analyze the current situation of leading enterprise in agriculture industrialization and current financial and tax subsidy policies. Then the author will measure the effect and the efficiency of government financial and tax subsidy on the output of leading enterprise and income increase of household and discuss deeply the possible problems in the operating mechanism. Lastly, the author will draw the conclusion and put forward some suggestions.The main contents are as follows.Chapter One is introduction. This author will describe research background, main research objects, literature review, research contents and research methods according strictly to the line of economics research methodology. Based on that the author will give the main research outline.Chapter Two is the theory basis. The author will discuss the development of agriculture industrialization and leading enterprise in agriculture industrialization and government financial and tax subsidy policy in theory.Chapter Three is the policy and instruments of governments' aiding leading enterprise in agriculture industrialization. The author will firstly review the policies of aiding agriculture industrialization market leader by central and local government and then enumerate particularly the instruments of governments' aiding leading enterprise in agriculture industrialization and lastly evaluate the government policies.Chapter Four is the description of current situation and problem analysis of leading enterprise in agriculture industrialization. This is one core part of this paper. The author will firstly generalize the current situation of leading enterprise in agriculture industrialization in Nanjing and then analyze the current problems during the developing process.Chapter Five is the empirical research. This is the other core part of this paper. The author will try to analyze the efficiency of governments' aiding leading enterprise in agriculture industrialization.Chapter Six is the conclusions and suggestions. The author will summarize and abstract the conclusions and put forward some suggestions based on the conclusions.