基于财政激励的农业资源利用正外部性研究

促进农业资源的利用,发挥农业资源的正外部性效应,是我国建立生态农业的重点内容,但目前我国推动市场主体积极开发和利用农业资源的财政激励制度并不完善。基于促进农业资源高效利用的目标,以外部性理论的运用为起点,从激励机制的视角研究促进农业资源利用的财政制度,可为我国完善促进农业资源利用的制度选择提供参考。为此,文章结合外部性理论和激励理论,分析了农业资源利用的外部性效应以及采用财政激励应遵循的基本原则,通过对比德国、日本、美国等国家促进农业资源利用所的采取制度,总结了德国、日本、美国等国家在促进农业资源利用中的共同经验,并提出了我国农业资源利用正外部性的财政激励路径,具体包括完善促进农业资源利用的法律激励制度、完善促进农业资源利用的资金补贴制度、完善促进农业资源利用的税收优惠制度、完善促进农业资源利用的管理激励制度等4个方面。

POSITIVE EXTERNALITIES OF AGRICULTURE RESOURCES UTILIZATION BASED ON THE FISCAL INCENTIVES

To promote the utilization and the positive externalities of agriculture resources is important in building eco-agriculture in China. But the fiscal incentive system that stimulates market entity to actively develop and utilize the agriculture resources is imperfect. To research on the fiscal system based on the purpose to promote the high efficient utilization of agriculture resources can offer a reference for the perfection of the system. Combined externalities theory and incentive theory, this paper analyzed the positive externalities in the utilization of agriculture resources and the basic principle when employing the fiscal incentives. Finally, it put forward the path of fiscal incentive mechanism to promote the positive externalities of the agriculture resources utilization by comparing system with Germany, Japan and America, i.e., the perfection of law incentive system, the perfection of fund subsidies system,the perfection of preferential tax system, and the perfection of management incentive system.