Equity Of Fiscal Expenditure On Agricultural Industrialization In China

As an important means and an effective way of the fiscal expendituresupporting industrialized operation, agricultural comprehensive developmenthas been explored and developed for more than20years both in theory andpractice. Despite remarkable progress in this kind of fiscal expenditure, therehas been no scholars had in-depth study with it. Therefore, the research ofevaluation of the equity is of great theoretical and practical significance underthe precondition of emphasizing on the efficiency. The paper has studied theequity of fiscal expenditure on Anhui’s industrialized operation of thecomprehensive agricultural development in the method of marginal benefitincidence analysis (MBIA). It is a method designed to measure the marginalbenefit incidence of fiscal expenditure, which is the beneficiaries who receivethe benefit of fiscal expenditure and how they receive it, and then based on theefficiency of expenditure structure, to access fairness of the marginal benefitincidence. As to the industrialized operation policies of the comprehensiveagricultural development in Anhui, a fair and efficient structure of fiscalexpenditure has been inferred: That is, the marginal fiscal expenditure rate ofprocessing industry in rich areas is higher than that in poor areas, but it isright opposite about the planting and breeding industry.The paper based on the empirical data from the fiscal expenditure ofAnhui’s industrialized operation of the comprehensive agriculturaldevelopment, analyze the equity empirically, and then it’s confirmed by theresults that the marginal fiscal expenditure rate of the processing,the plantingor breeding industry in rich areas is always higher than that in poor areas,which shows that the fiscal expenditure on the industrialized operation of thecomprehensive agricultural development in Anhui is lack of equity.