农业现代化是实现农村脱贫的关键,是国家经济安全的基础.国家对农业生产的作用主要通过农业政策来实现.以1991—2014年广西农业生产数据为基础,阐述广西农业财政与农业发展的关系,从边际论的角度对广西财政支农的效率模型进行分析.结果表明,当前广西农业生产进入平稳阶段,但财政支农规模偏低,财政支农投入效率有限;财政支农的生产性特征偏离农业需求的实际.为此提出了广西财政支农的建议,应适度提高两级财政支农规模,协调财政与其他农业政策,协调公共资本与私人资本合理投入,建立财政支农跟踪更新机制等.最终在提高财政支农效率的基础上,完成农业供给侧结构性改革,实现农业现代化.%Agricultural modernization is the key to realize poverty alleviation in rural areas and the foundation of national e-conomic security, and a country mainly promotes the agricultural production through the agricultural policy. Based on the 1991-2014 data about agricultural production in Guangxi, the relation between agriculture public finance and agricultural de-velopment in Guangxi was expounded, and the efficiency pattern of financial support for agriculture in Guangxi was analyzed from the angle of marginal theory. The results showed that, nowadays the agricultural production have reached a stable phase, but the scale of financial support for agriculture was still at a low level, the agricultural investment efficiency was limited,and the production characteristic of the financial support for agriculture deviated from the fact of agricultural needs in Guangxi. Therefore, proposals of the financial support for agriculture were offered as following: properly improving the scale of financial support for agriculture from two levels, coordinating the financial and other agricultural policy, dealing with rea-sonable investment between public capital and private capital, establishing the tracking and update mechanism of financial support for agriculture and so on, finally to complete the structural reform of agricultural supply side and realize the agricul-tural modernization on the basis of improving the efficiency of financial support for agriculture.
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