| The problems of agriculture, rural areas and farmers have always been major problems related to all-round construction of well-off society and socialist modernization construction. To solve the problem of "agriculture, countryside, peasant", strategic adjusting on the structure of agriculture and village economy, developing of modern agriculture and agricultural industrialization are the key. The leading enterprise is the core in promoting agriculture industrialization, it's performance directly influences the effects in agriculture industrialization and the level of modern agriculture. Finance is the core of modem economy, this text studies is aimed at perfecting the rural financial market system, promoting the combination of financial capital and agricultural capital, exerting financial function to speed up the high-speed development of the leading enterprises.At first, this article combs the theories of financial deepening, financial repression, financial restraint, rural financial theory and policy, models of rural finance, enterprise financing. Adopting dynamic with static method, and quantitative with qualitative method, the necessity of financial support for leading enterprise has been analyzed, agricultural industrialization leading enterprise's development and financial material and data in Fujian are collected and arranged, the growth range of loan that leading enterprise receive is inferior to that of loans balance of the finance system in Fujian has been discovered, especially the ratio of the sum of leading enterprise credit per that of the finance system and agricultural credit drops year by year. Moreover the growth range of fiscal support for leading enterprise is low, this cannot match that of fiscal revenue in Fujian province, especially the ratio of the sum of fiscal support for leading enterprise per that of fiscal revenue, fiscal expenditure and fiscal investment in agriculture drops year by year.On the basis of analysis on the actuality and reasons of financial repression of leading enterprise in the agricultural industrialization, this article puts forward the aim of construction of financial support system for leading enterprise in the agricultural industrialization about establishing the preferential policy about "industry supporting agriculture", "giving more, asking for less" which promote rural capital inflow, by setting up the multiple and moderate competitive finance market pattern in rural area that includes commercial finance, cooperative finance, policy finance and informal finance to meet the financing demands of leading enterprise in different development period. Then, our government should encourage leading enterprise to accord with the listing standard of small or medium-sized enterprises board to finance by SME board market, plan the construction of the SME board market on the west side of the Straits to build the multilevel capital market financing system for leading enterprise. At last, the article perfects and innovates the mechanism of fiscal supporting to agriculture, from the free fiscal Investment to payable dividend pattern in support of agriculture; and perfects the benefit compensation system to agriculture in order to create a good financial ecological environment. |