| Since the agricultural revolution,the development of agriculture has been closely related to population growth and social stability,and is also the driving force for the economic development of a country or region today.Agricultural products are not only an important sector to create people’s necessities and means of production,but also an important basic industry to ensure the construction and development of the national economy.China has been a powerful agricultural country since ancient times.The area of cultivated land and the number of farming population are huge.The development of rural areas directly affects the quality of life of all people.Therefore,rural areas are the cornerstone of the improvement of the living conditions of the Chinese people,modernization development and social stability.It ultimately determines the quality and efficiency of the development of all parts of the national economy,and is the basis for China to fully realize the strategic objectives of socialism.Today,with the continuous progress of urbanization,rural agricultural workers have changed from the primary industry in rural areas to the secondary and tertiary industries in cities,and the population has changed from scattered to concentrated,resulting in the abandonment of villages and abandoned land,and the increasingly serious urban-rural dual phenomenon.In response to this problem,report of the 19 th CPC National Congress formally put forward the rural revitalization strategy on October 18,2017,to promote the joint construction of rural economy,politics,culture,society,ecological civilization and the Party,and to promote the modernization of agriculture and rural areas,thus stimulating the enthusiasm of farmers in rural areas,so as to transform the yearning for a better life into the impetus to promote the development of rural economy.Taking the implementation of the rural revitalization strategy as the background,this paper first analyzes the research results of different scholars at home and abroad from the three dimensions of fiscal expenditure on supporting agriculture,the living standard of rural residents,and the impact of fiscal expenditure on rural residents’ living standard,and summarizes the current research hotspots and current situation of fiscal expenditure on supporting agriculture and the living standard of rural residents.Then,this paper defines and explains the relevant concepts and theoretical basis,and discusses the impact mechanism of fiscal expenditure on agriculture on living standards,infrastructure and quality of life.Secondly,combined with the data,this paper analyzes the current situation of fiscal expenditure on supporting agriculture from the perspective of the overall level of the country and the three regions in the east,middle and west,and constructs an evaluation system of rural residents’ living standard through 15 indicators,and uses the entropy weight TOPSIS method to fit it into the comprehensive indicator of rural residents’ living standard,and then analyzes the current situation of rural residents’ living standard in China.Thirdly,build model through panel data of 30 provinces,cities and autonomous regions,this paper discusses the impact of fiscal expenditure on rural living standards,and draws the conclusion that fiscal expenditure on agriculture has a significant positive role in promoting living standards,infrastructure indicators,quality of life indicators and comprehensive indicators of rural residents’ living standards.Finally,summarize the previous research,and put forward the policy recommendations of reasonably planning the scale of fiscal support for agriculture,leveraging social capital to enter the countryside,improving the technological and cultural elements in rural areas,and designing policies according to local conditions,which have certain reference value for the optimization and improvement of China’s fiscal support for agriculture policy system. |