| In recent years,our country has vigorously implemented the strategy of rural revitalization and deepened the structural reform of the agricultural supply side.The "three rural issues" has received high attention from the central to local governments.Local governments have prioritized agricultural and rural sectors in their fiscal budget arrangements,continuously expanding the scale and intensity of financial investment to remove the financial bottlenecks hindering the development of "three rural issues." From2020 to 2022,the cumulative expenditure on agriculture,forestry,and water conservancy in the national general public budget exceeded 6.58 trillion yuan,with an annual proportion of agricultural expenditure in the general public budget exceeding 7.8%.In terms of fiscal policies supporting agriculture,local governments also pay more and more attention to the development of agricultural industrialization,continuously increasing financial support.In order to scientifically evaluate the implementation effect of fiscal policies in supporting the development of agricultural industrialization,both academic and practical communities are also conducting research simultaneously.However,the current research is more focus on the macro-level fiscal policy on supporting the development of agricultural industrialization,and the research on specific agricultural industrialization projects is still in its early stages.In this context,in order to further enhance the pertinence and operability of fiscal policies in supporting the development of agricultural industrialization,this paper starts from a micro-level perspective and selects the most representative rural complex project in City W’s agricultural industrialization projects as the research subject.In terms of research methods,a combination of case studies and empirical studies are employed.This paper firstly elaborates the concepts and roles of fiscal policies supporting agriculture,agricultural industrialization and rural complexes from the conceptual definition and theoretical foundation,and provides a basic analysis of public goods theory,public finance theory and performance management theory that need to be applied in the research process in the field of agricultural and rural areas.Secondly,the paper introduces fiscal policies supporting agricultural industrialization issued by the central government and some provinces,with a focus on providing detailed introduction to the overall integration of fiscal funds for rural areas in City W and the relevant policies supporting the development of agricultural industrialization.Furthermore,in conjunction with the rural complex project at municipallevel City W,the evaluation results are formed by designing an implementation effect evaluation system,constructing an evaluation index system,and determining the weight of the evaluation index.And the implementation effect of the rural complex project at municipal-level City W is evaluated and analyzed around decision management,process management,output management,and implementation benefits.Additionally,based on the analysis of evaluation results,further in-depth analysis is conducted on the current problems of unreasonable project management orientation and procedures,inadequate performance management,and insufficient protection of farmers’ rights and interests in rural complex projects.Finally,based on the problems found in the study,countermeasures such as optimizing the management of fiscal support for agricultural projects,improving the management of fiscal support for agricultural funds and strengthening the protection of farmers’ rights and interests are proposed in a targeted manner. |
