美国、日本、韩国等农业发达国家在财政支农方面提供了诸多启示,积极借鉴发达国家财政支农政策,并结合我国实际提出有针对性的政策建议具有重要的理论意义和实践意义。美国、日本和韩国等农业发达国家的实践启示我国在促进农业发展的过程中必须建立可持续发展农业财政支持导向、建立社会资本化农业财政支持导向、建立科学技术化农业财政支持导向、建立人力资本化农业财政支持导向、建立企业龙头化农业财政支持导向。 The developed countries such as the United States, Japan and South Korea have provided many enlightenments on the financial support for agriculture. It is of great theoretical and practical significance to actively draw lessons from the fiscal supportive agriculture policies of developed countries and make targeted policy recommendations based on China’s actual conditions. Practical Enlightenment from Developed Countries in Agriculture, such as the United States, Japan and South Korea In the process of promoting agricultural development, we must establish a guideline for supporting agricultural finance in sustainable development, establish a social-capital-oriented guideline for agricultural financial support, and establish a science-based agricultural fiscal support-oriented and human-oriented Capitalized agricultural financial support-oriented, leading enterprises to establish a leading agricultural financial support.