随着我国经济的快速发展和社会的进步,经济体制和经济结构中一些深层次的矛盾与问题逐渐暴露出来,其中现存的“二元经济结构”和农业增长缓慢、农民增收困难成为日渐突出的问题,而农业的发展与财政政策有着十分密切的关系,财政对农业、农村、农民的支持应该说是责无旁贷的。下面分三个方面具体论述财政政策支农的形式、作用和效率。 With the rapid economic development and social progress in our country, some deep-seated contradictions and problems in the economic structure and economic structure are gradually exposed. Among them, the existent “dual economic structure” and the slow growth of agriculture and the difficulty in increasing peasants’ income have become increasingly prominent However, the development of agriculture has very close relations with the fiscal policy. The financial support for agriculture, the rural areas and the peasants should be said to be absolutely duty-bound. The following three specific aspects of fiscal policy support for agriculture in the form, role and efficiency.