| The paper attempts to study on the allocation performance of regional fiscal support to agriculture (RFSA) . At present, central government pays much attention on rural development and is committed to solving the "Three-Agricultural" problems. This study focused on the proposition that how to improve the allocation performance of RFSA, in order to further deepen rural economic system reform of our country and provide theoretical and empirical support for vigorous promotion of building a new socialist countryside, as well as the development process of urban-rural integration. The following are the abstract of main contents, conclusions and policy recommendations as well as possible innovative points of this study:1. Main ContentsFirstly, this study utilized some theoretical achievements as: the efficiency measure of economic performance theory, the efficiency on the supply of public goods of public goods theory, the organizational performance of public management theory, government failure of public choice theory, and the allocation efficiency of regional economic theory, and then clarify the allocation of RFSA from the main subjects, target and objective, and finally build the theoretical analyzing framework of allocation mechanism and performance appraisal which based on some in-depth discussion. On this basis, this study selected some federal states as the United States, Canada, Britain and some other unitary states as France, Britain, Japan to inspect the RFSA, and summarized the international experience and enlightenment of RFSA. Then this study compared the performance of RFSA in provinces and regions (eastern, middle and western region) since from the Chinese Reform of Tax Distribution System, and analyzed the efficiency through a regression method, and then measured and evaluated the allocation performance of RFSA from prospect of function or grade through an application of Data Envelopment Analysis (DEA) of various provinces and three regions of China, the factors that impact the allocation performance are analyzed and validated. On the basis of the above, the design proposal of allocation mechanism and policy proposals for optimizing the RFSA of China are brought out.2. Main Conclusions2.1 Basic factors of allocation in RFSA include allocation subjects, allocation objects and allocation targets, the coherency between allocation subjects' behaviors and set targets determines the efficiency of allocation objects. The fund allocation in RFSA is defined as: the general name of a system and process for government to support agriculture with the public products and services purchased or produced in virtue of the allocation and flow of fiscal resources with special purposes among relative allocation subjects and ultimately the expenditure by local government at various levels. The basic factors include allocation subjects, allocation objects and allocation targets, among which, the coherency between allocation subjects' behaviors and its policy target to macro-control on agriculture is the crucial link of fund allocation with a high efficiency in RFSA.2.2 There exist double contradictions in fund allocation of Chinese RFSA: insufficiency of fund investment amount and irrationality of fund allocation structure, as well as an obvious regional disparity. Generally, there are some outstanding features as following: the growth of local fiscal support to agriculture is unstable since from Chinese Reform of Tax Distribution System, the most of years the growing rate is lower than local fiscal revenue, the proportion of agricultural science and technology investment is too low, the share of Administrative and Institutional Expenditure increases rigidly, the proportion of aid-agriculture expenditure from provincial government increases while the proportion of the county and town(township) governments at the basic level decreases etc. further inspects show that the amplitude of fluctuation of the central and western regions is far higher than the east on scale, strength increasing, proportion of capital construction and proportion of expenditure from provincial government to agriculture, it is impacted obviously by the macro-control.2.3 On the whole, in terms of Chinese RFSA, the fund allocation performance is unsatisfied and the regional difference is remarkable. Firstly, not matter from the prospect of function or grade, the fund allocation performance of Chinese local government is on the low side. Western region is the most serious, central region takes the second place. Secondly, in terms of the specific functional projects in fiscal aid-agriculture, it is prevalent of the low efficiency when allocating fund to aid-agriculture technology and aid-agriculture capital construction. Thirdly, in terms of the fiscal support to agriculture at the levels of province, prefecture, county, and township, the low efficiency of fund allocation at prefectural level is relatively more serious in eastern and central regions, while in western region is the province level. Fourthly, based on the perspective of function, the pure technology efficiency of fund allocation in fiscal aid-agriculture has a marginal improvement in general. However, based on the perspective of grade, there is a descending profile since from the Chinese Reform of Tax Distribution System.2.4 Endogenous factors, such as national organization structure, regional fiscal administration system, agriculture administrative system and so on, fundamentally determines the level of fund allocation and management in fiscal support to agriculture. Moreover, the degree of coordination and cooperation between endogenous and exogenous factors affect the achievement of government agriculture policy goal and government its own utility. According to the result of empirical experience, in terms of the whole country, school life expectancy of rural labor force, fixed assets in agriculture of household per capita, and urbanization (URB) own an overall significant influence. In terms of the different regions, the factors are different, it has an obvious regional characteristics.2.5 The key to promote fund allocation performance in regional financial support to agriculture is to establish the reasonable mechanism and correctly deal with the relationships between government and market, government and peasants, governments and society, and within government itself. Build the mechanism of market cohesive, coordination and distribution, market incentive and guide, inner restraint and monitoring and regulation of fund allocation in RFSA.3. Policy proposals3.1 Make a clear responsibility of allocation of regional fiscal fund for agriculture. There should be a reasonable definition of relations between fiscal authority and power, specifically the Government's responsibilities and borders of fiscal support to agriculture. The same time, a leading group that is multi-sector and cross-administrative is needed to be set up for some of the major agricultural investment projects, the group can formulate a unified plan and achieve harmonization at all levels of policy, projects and budget. On the other hand, fiscal fund for agriculture should be mainly used to solve the problem in the process of rural development which the market failed, that is the main provider of public goods required for agricultural development to support rural social undertakings, rural infrastructure construction, comprehensive agricultural development and poverty alleviation.3.2 Broaden the channels of allocation of regional fiscal fund for agriculture. Firstly, establish a special fund of national debt. The issuance of special national debt can attract social idle capital, and then into rural areas, not only can increase the strength of the operation of fiscal resources, but also provides a channel of social capital into the rural areas. Secondly, introduce special tax of new rural construction such as special tax of cultivated land occupation and land value increment tax etc. Thirdly, enter through "tax expenditures" as indirect funding tax incentives to expand the scale of available funds in rural areas directly.3.3 Optimizing the special transfer payment models of regional fiscal fund for agriculture. Propose to reform and optimize the policy of special transfer payment of regional fiscal fund for agriculture, and to promote integration of special funds of grass-roots fiscal support to agriculture. Firstly, establish a results-oriented principle of distribution to enhance directivity of the policy of special transfer payment of RFSA. Secondly, enhance the transparency of fund management and approval to optimize the management of special transfer of RFSA. Thirdly, promote the integration of the special funds of fiscal support to agriculture. Further increase the horizontal integration and expand the scale and scope of integration" and actively innovate the means of integration, approach to gradually establish a management model of provincial, municipal, and county levels from top to bottom linkage, and unites the finance, the relevant departments and the project coordination of the use of funds for agriculture.3.4 Ensure the spending of RFSA. Firstly, refine and intensify the responsibility of RFSA from a legal perspective. Recommend the development of "agricultural inputs Law, " to put the major existing and future agriculture policy into the national budget subjects, as a regular budget expenditure fixed to ensure policy stability, continuity and long-term. Clear the responsibility and proportion of every level of government to improve the proportion of budget accounting of fiscal expenditure and establish a restraint mechanism. Secondly, clear focus on the use of capital investment, increase investment and to provide protection around the objectives that to ensure the supply of food and agricultural products, continue increasing farmers' income and achieve rural economic and social of sustainable development; liquidize multi-form, multi-level, flexible system of agricultural credit. Improve the land transfer system, and raise the proportion of land transfer payments from the collective of funds for agricultural development. Thirdly, link the leadership of the fiscal sector performance appraisal with the investment of fiscal support to agriculture, strengthening discipline and motivation, clear the penalties and standards for illegal practices.3.5 Establish implement system for performance evaluation of RFSA. Firstly, promote the performance evaluation in both projects and comprehensive fiscal support to agriculture. Secondly, establish performance evaluation system of RFSA, and formulate a uniform system of performance evaluation procedures, organization, divisions and results applications. Thirdly, utilize regional performance evaluation as a flexible tool. Fourthly, establish indicator system of performance evaluation. Fifthly, establish the criteria of regional performance evaluation. Sixthly, produce performance budgeting. Seventhly, innovate in the methods for performance evaluation. Eighthly, establish a specific sector for performance evaluation.3.6 Strictly supervision on allocation of RFSA. Firstly, establish a new concept that "improving the input, efficiency and safety of funds is the key points of improving the funds management", and completely changing the fact that paid too much attention on allocation but little on supervision. Secondly, establish and improve the publicity system, regularly publish the implementation of new rural construction funds in accordance with the principle "fair, just and open", accept the direct supervision of the community and farmers. Thirdly, innovate in the supervision mechanism of fiscal support to agriculture. Establish and improve supervise network to dynamic monitor and inspect the entire process of running of the funds. Fourthly, clear the responsibility of supervise. Supervisory authorities should urge relevant departments to enhance regulation of the safe use of new rural construction fund, strengthen the inspection of appropriation, use, payments and compensation claims that benefits of fiscal support to agriculture fund, violate the activities against law and discipline to ensure the highly efficient and safe operation of the funds.4. Innovative pointsFirstly, establish a theoretical analyzing framework of allocation mechanism and performance appraisal which is based on the analysis of the connotation and running mechanism of RFSA..Secondly, based on the completely and systematically inspects on the allocation performance of RFSA of China, utilized the non-parameter method (DEA) to measure the performance of the RFSA in provinces and regions (eastern, middle and western region) since from the Chinese Reform of Tax Distribution System.Thirdly, in the process of measurement and evaluation of allocation of the RFSA, this study not only based on conventional functional allocation perspective, but also analyzed from the perspective of the vertical grade allocation for the fiscal decentralization analysis, which broadening the perspective of research in performance of RFSA.
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