| Agriculture is an important foundation of the national economy.The rural economy is an important part of the modern economic system.The implementation of the rural revitalization strategy is the top priority in the development of a modern economy.For a long time,the party and the government have paid close attention to rural development and issued the No.1 Central Document on the theme of " agriculture,rural areas and farmers " for 20 consecutive years.The report of the 20 th National Congress of the Communist Party of China pointed out that the most arduous and arduous task of building a modern socialist country in an all-round way is still in the countryside.Therefore,it is necessary to continuously strengthen financial support and adhere to the priority development of agriculture and rural areas.In recent years,Sichuan Province,as a major agricultural province in the west,has fully promoted the implementation of the rural revitalization strategy,continuously expanded the scale of financial support for agriculture,and achieved good results in rural agricultural development.However,due to the more complex and severe international environment and the unexpected impact of the domestic epidemic,the new downward pressure on the economy has further increased,making the growth of government financial revenue weak.In this case,how to improve the efficiency of the use of financial support for agriculture,and then continue to help the rural revitalization strategy of Sichuan Province is the key issue.Based on the practice of rural revitalization in Sichuan Province,this paper theoretically explains the importance of financial support for agriculture,the necessity of paying attention to efficiency in financial support for agriculture and the mechanism of influencing the efficiency of financial support for agriculture by combing the core concepts of rural revitalization,financial support for agriculture and the efficiency of financial support for agriculture.This paper reviews the development process of financial support for agriculture policy in Sichuan Province,analyzes the scale and structure of financial support for agriculture in Sichuan Province,and summarizes the basic results of financial support for agriculture in Sichuan Province.This thesis calculates the efficiency of fiscal expenditure on agriculture in 21 prefecture-level cities in Sichuan Province from 2014 to 2020 by DEA model.The results show that there are great differences in comprehensive efficiency,pure technical efficiency and scale efficiency,and there is a trend of decreasing first and then increasing during the study period.According to the calculation results,this thesis uses the two-way fixed effect model to empirically study the impact of relevant factors on the efficiency of fiscal expenditure on agriculture.The study finds that the financial self-sufficiency rate and the level of agricultural chemistry can significantly promote the efficiency of fiscal expenditure on agriculture.The most obvious role is the local government ’s financial self-sufficiency rate.The urbanization rate,the level of agricultural mechanization and the per capita social fixed asset investment are negatively correlated with the efficiency of fiscal expenditure on supporting agriculture.The resistance factors from large to small are urbanization rate,per capita fixed asset investment and rural mechanization level.Finally,this thesis puts forward policy suggestions and improvement measures to improve the efficiency of financial support for agriculture in Sichuan Province from the aspects of adjusting the financial scale and structure,strengthening the supervision and evaluation of funds,reasonably dividing the financial power of provinces and cities,formulating diversified financial policies to support the coordinated development of agricultural modernization and urbanization,and supporting the coordinated development of the whole province with differentiated financial support for agriculture. |
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