Research On Implementation Process Of Financial Incentive Policies For Agricultural Product Processing Enterprises Based On The Government Perspective

The Department of Finance in Xinjiang has issued a series of preferential policies over the years, in order to enhance the overall level of development within the region’s agricultural product processing enterprises. Huocheng county is a comprehensive reform and pilot county in autonomous region. Executing these financial incentive policies effective or not has important guiding significance to the future of agricultural product processing enterprises in autonomous region. With the study of financial incentive policies for agricultural product processing enterprises, it fills the white margin for the implementation of local government, which is of practical significance in our society.Based on the perspective of government, the thesis utilizes Chen Zhenming’s public policy implementation process model as theoretical framework, taking the analysis of qualitative and quantitative to analyze the implementation of policy. And the research principal part of this study is six policy-implementing agencies, namely Agricultural Bureau, Finance Bureau, Taxation Bureau, Local Taxation Bureau, Economic Information Commission and National Development and Reform Commission. According to carrying out questionnaire and face-to-face interview to collect relevant information, the paper aims to analyze implementation process of financial incentive policies for agricultural product processing enterprises of Huocheng county. The financial incentive policies include six tax preference policies and three fiscal support measures. At the present stage, the implementation process of Huocehng county generally consists of five phases: policy promotion, specific policy implementation, organizational preparation, full implementation and policy supervision. Therefore, this article revolves the five stages to expand analysis, and performs seven main factors of the impact of implementation process, which are the clarity of their specific policy, the status of funds investment, the extent of policy advocacy, the perfection degree of enforcement mechanism, the amount of corporate behavior debugging, the improvement degree of policy implementation environment, and enterprise’s management behavior. Basing on these factors, this paper sums up the triggered problems because of the factors in the policy implementation process. Judging by Chen Zhenming’s policy implementation process model, the seven main problems categorize into three dimensions, namely the problems of its own policy: lack of specific clarity and the funding shortage; the problems of target groups: much more agricultural product processing enterprises’ management behavior, and an appropriate amount of behavior debugging; the problems beyond the aspect of policy: the lack of effective promotion, perfect policy enforcement mechanism and good policy implementation environment. Combined with the actual situation in Huocheng county, the thesis gives the specific suggestions: in the policy itself, the need to improve their specific and clear policy, and increase financial investment; in the target groups, the need to reduce the diversity and the behavior debugging of target groups; beyond the aspect of policy, the need to strengthen promotion, improve policy enforcement mechanism, and build a good implementation environment.