摘要
本文是关于区域财政支农资金配置绩效问题的研究。在当前中央政府高度重视农村发展、致力于解决“三农”问题的现实背景下,本研究围绕提升区域财政支农资金配置绩效这一命题,旨在为进一步深化我国农村经济体制改革,大力推进社会主义新农村建设和城乡统筹发展进程提供理论与实证支持。以下将本研究的主要内容、结论、政策建议以及可能的创新点摘要如下:
一、研究的主要内容
本研究首先借鉴经济绩效理论关于效率测度、公共产品理论关于公共产品的供给效率、公共管理理论关于组织绩效、公共选择理论关于政府失灵、区域经济理论关于生产要素的空间配置效率等等理论成果,从厘清区域财政支农资金配置的主体、对象和目标入手,通过对区域财政支农资金配置的基本原理、作用机理和绩效评价的探讨,构建起区域财政支农资金配置机理和绩效评价的理论分析框架。在此基础上,选取美国、加拿大、英国等联邦制国家和法国、英国、日本等单一制国家区域财政支农资金配置状况进行考察,归纳总结出区域财政支农资金配置的国际经验和启示。然后,对中国分税制改革以来中国地方和东中西区域财政支农资金配置的状况从政策、规模和结构等维度进行了全面考察和比较。随后对中国分税制改革以来区域财政支农资金配置效应进行了回归分析验证,并运用数据包络分析法(DEA)对中国各省份及东中西区域财政支农资金配置绩效从功能支出和分级支出两个视角进行了测度和评价,对影响中国区域财政支农资金配置绩效的内部和外部因素进行剖析和验证。据此,提出了优化中国区域财政支农资金配置绩效的机制设计方案和政策建议。
二、研究的主要结论
1、区域财政支农资金配置的基本要素包括配置主体、配置对象和配置目标,配置主体行为是否与既定目标一致决定了配置对象的使用效率。区域财政支农资金配置就是特定用途的财政资源在相关配置主体间分配、流动并最终通过各级地方政府支出,以此购买或者生产出支持农业发展的公共产品和服务来推动政府支农政策目标实现的一个体系和过程的总称,其基本要素包括配置主体、配置对象、配置目标。配置主体的行为与其对农业进行宏观调控的政策目标保持协调一致是实现区域财政支农资金高效配置的关键环节。
2、中国区域财政支农资金配置存在资金投入规模不足与资金配置结构不合理的双重矛盾,而且地区差异比较明显。分税制以来中国地方政府财政支农资金配置总体上呈现出增长不稳定、强度下滑、农业科技投入比重过低、事业费支出刚性增长、省级和县乡政府支农支出比重一升一降等显著特征。进一步对东中西三大区域进行考察发现,中西部地区的支农规模、支农强度增长和基建农业支出比重、省本级支农比重的波幅都远远高于东部,受宏观政策影响明显。
3、中国区域财政支农资金配置绩效总体低下,西部地区尤为突出,呈现出显著的区域特征和较大的波动性。第一,无论是基于功能视角还是分级视角,中国地方政府财政支农资金配置绩效总体偏低,其中,西部最为严重,中部次之。第二,就具体财政支农各功能项目而言,支农科技和支农基建资金配置低效情况普遍比较严重。第三,就省、地和县乡各级财政支农而言,中东部地区地级支农资金配置低效情况相对严重,而西部地区省级低效情况相对严重。第四,分税制以来基于功能视角的财政支农资金配置绩效总体略有提升,而基于分级视角的绩效总体呈下降态势。
4、国家组织结构、区域财政管理体制、农业管理体制等内生因素从根本上决定了区域支农资金的配置和管理水平,而外部因素与之的协调配合程度影响着财政支农政策的绩效.第一,就全国而言,农村劳动力人均受教育年限、农户人均农业固定资产投资、城镇化率因子、上级对县财政的转移支付度因子影响显著。第二,对于西部而言,农村劳动力人均受教育年限、人均农机总动力均影响显著,但农户人均固定资产投资、上级对县财政的转移支付度仅对功能支出绩效影响显著,城镇化率因子仅对分级支出绩效影响显著。第三,对于东部而言,城镇化率因子呈显著负效应,而农村劳动力人均受教育年限仅对功能支出绩效影响显著,农户人均固定资产投资仅对分级支出绩效影响显著。第四,对于中部而言,农户人均固定资产投资和城镇化率因子影响显著。
5、提升区域财政支农资金配置绩效的关键在于建立合理的机制,正确处理政府与市场、政府与农民、政府与社会以及政府内部之间的关系。一是要建立健全市场衔接机制,充分发挥市场机制在资源配置和利益分配中的基础性调节作用;二是要建立健全分工协作机制,明确不同层级、不同区域的政府支农责任边界,三是要建立健全激励引导机制,发挥政府财力对启动社会投资的杠杆作用;四是要建立健全内在约束机制,形成政府与人大、农民、专家相互之间、政府部门之间、村集体组织与村民农户之间的有效约束。五是要建立健全监督调控机制,形成事前调查审核、事中跟踪监控和事后专项检查相结合的全程监控。
三、政策建议
1、明确区域财政支农资金配置的责任。合理界定财政农业投入的事权和财权关系,明确各级政府在财政支农方面的责任及其边界,加强支农资金的整合力度。同时,对重大农业投资项目,要成立由多部门和跨行政区组成的领导小组,制订统一的规划,实现各级政策、项目和预算的协调统一。另一方面,财政支农资金应主要用于解决农村发展过程中市场解决不了的问题,即主要提供农业发展所需的公共产品,以支持农村社会事业、农村基础设施建设、农业综合开发、扶贫开发等方面建设为主。
2、拓宽区域财政支农资金配置的渠道。一是建立国债专项基金。通过发行专项国债,吸纳社会闲散资金,再投入到农村地区,既可以增加财政资金运作实力,也提供了社会资金进入农村的渠道。二是引入新农村建设特种税,如耕地占用特别税、土地增值特别税等。三是通过“税式支出”进入。可通过税收优惠政策的间接资金注入,直接扩大农村的可支配资金规模。
3、优化区域财政支农资金转移支付模式。建议改革和优化区域财政支农专项转移支付政策,推进基层财政支农专项资金的整合。一是建立以结果为导向的分配原则,增强财政支农专项转移支付政策的针对性。二是增强资金管理和立项审批的透明度,优化区域财政支农专项转移资金的管理。三是推进财政支农专项资金整合。现行试点基础上,进一步加大横向整合力度,扩大整合规模和范围,积极创新整合方式,逐步建立起省、市、县三级上下联动,财政与有关部门、项目单位协调配合的支农资金使用管理模式。
4、提高区域财政支农资金的投入力度。一是从法律层面细化、硬化区域财政支农投入责任。建议制订《农业投入法》,将现有的重大支农政策和以后出台的扶农政策资金投入,作为经常性预算支出固定下来。明确各级政府在农业投入上的职责和支农投入分担比例,提高预算内农业投入占财政支出的比重,并建立约束机制。二是明确资金投入的使用重点,优化支农资金的投向,围绕保证粮食和农产品供给、农民持续增加收入和实现农业和农村经济社会可持续发展的目标,增加投入;建立政策性抵押贷款、资金互助等多形式、多层次、灵活机动的农业信贷体系。完善土地出让金制度,提高出让金中提取用于农业发展资金的比例。三是将财政支农投入与政府和财政、涉农部门领导绩效考评挂钩,明确对违法行为处罚的办法和标准,强化约束和激励。
5、完善区域财政支农资金绩效评价体系。一是积极推进区域财政支农项目绩效和综合绩效两个层面的绩效评价。二是建立区域财政支农绩效评价制度,明确区域财政支农绩效评价工作程序、组织方式、业务分工及结果应用等。三是用活区域财政支农绩效评价手段。四是建立区域财政支农绩效评价指标库。五是制定区域财政支农绩效评价标准。六是编制区域财政支农绩效预算。七是创新区域财政支农绩效评价方法。八是设立区域财政支农绩效评价机构。
6、加强区域财政支农资金配置的全程监管。第一,树立“抓资金管理就是抓资金投入、抓资金管理就是抓使用效益、抓资金管理就是抓资金安全”的新的理财观念,彻底改变重分配、轻监管的现象。第二,建立和完善公示制度。按照“公平、公正、公开”的原则,定期公布新农村建设资金落实情况,接受社会和农民直接监督。第三,创新支农资金全程监管机制。建立健全支农惠农资金监控网络,对资金运行的全过程进行动态监控和监督检查。第四,明确监管职责。各级监察、审计部门要督促有关部门加强对新农村建设资金安全使用的监管,强化对财政支农资金拨付、使用、收支和补偿报销受益情况的检查,严肃查处违纪违法行为。
四、研究的主要创新
第一,拓宽了区域财政支农资金配置绩效的研究视角。在对区域财政支农资金配置绩效内涵进行深入分析的基础上,除了基于常规的财政支农功能性配置研究视角外,还从财政支农资金纵向配置维度剖析了财政支农资金运动的基本规律,从而丰富了区域财政支农资金配置的理论分析框架。
第二,测度和勾勒出分税制改革以来中国区域财政支农资金配置绩效及其突出特征。运用数据包络分析法(DEA)发现:财政支农资金配置绩效区域差异明显,西部地区总体低下;支农科技支出、支农基建支出以及省本级财政支农是主要的绩效损失点;同样是规模效率损失,东部、中部地区是财政支农投入规模过度造成的,而西部则是由于财政支农投入规模不足引起的。
第三,验证和揭示了提升中国区域财政支农资金配置绩效的具体路径。发现农村劳动力人均受教育年限、农户人均农业固定资产投资、农户人均农机总动力城镇化率因子、上级对县财政的转移支付度因子等外部因素与国家组织结构、区域财政管理体制、农业管理体制等内生因素的协调配合程度影响着区域财政支农政策的绩效,并且具有显著的区域性,从而揭示出不同区域财政支农资金配置绩效改进和提升的路径。
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 Contents
Firstly, 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 Conclusions
2.1 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 proposals
3.1 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 points
Firstly, 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.
引文
[1]陈栋生,《区域经济学》,河南人民出版社1993年4月第1版,第2页。
[2]埃德加·M·胡佛,《区域经济学导论》,商务印书馆1990年版,第172页。
[3]苏明,《区域财政理论研究》序,载崔满红著,《区域财政理论研究》,中国财政经济出版社2002年8月第1版。
[1]《中共中央关于推进农村改革发展若干重大问题的决定》,授权新华网2008年10月19日发布。http://news.xinhuanet.com/newscenter/2008-10/19/content_10218932.htm
[2]朱志刚:《财政支出绩效评价研究》,中国财政经济出版社,2003年出版
[1]陈振明:《公共管理学》,中国人民大学出版社2003年4月第2版,第269-270页。
[2]本文主要是对中国区域财政支农资金的配置问题进行研究,出于习惯表达,若非特别说明,本文所指地方政府均是指除了中央政府以外的其他各级政府,即次级政府或次国家政府(sub-national government)。
[1]查尔斯·沃乐夫,《市场或政府—权衡两种不完善的选择》,谢旭译,中国发展出版社1994年出版,第53、62页。
[1]参阅A·萨缪尔森:《经济学》第十二版,中国发展出版社,1993年。
[2]宏观经济学通过国民经济总量及其相互关系的研究,实现充分就业、币值和物价稳定、经济增长、国际收支平衡的宏观经济目标,以达到全社会福利最大化的目的;微观经济学主要利用消费者剩余、无差异曲线、生产可能性曲线、预算约束曲线等一系列分析工具,研究厂商如何最为有效地利用有限的资源,研究消费者如何使有限的收入达到最大的满足,实质上都是在研究效率。
[1]孙潭镇:《现代中国农村财政问题研究》,北京:经济科学出版社,1995
[1]吴建南 刘佳年:《构建基于逻辑模型的财政支出绩效评价体系—以农业财政支出为例》,《中南财经政法大学学报》,2007年第2期
[1]Schmitz and Andrew.Free trade and agricultural diversification:a study of Canada and the United States.Boulder [Colo.]:Westview Press,1989,c1988
[1]Singh and Hoshiar.Agriculture administration in India.Jaipur:Printwell Publishers:Exclusive distributors,Rupa Books International,1986[251]
[2]Randhawa,M.S.A history of agriculture in India.New Delhi:Indian Council of Agricultural Research,1980
[1]Knudsen and Odin.Redefining the role of government in agriculture for the 1990's.Washington,D.C.:World Bank,c1990,8-31,83-98.
[2]Van Blarcom and Bonni J.The reform of public expenditures for agriculture.Washington,D.C.:World Bank,c1993,3-40
[3]朱丘祥:《分税与宪政-中央与地方财政分权的价值与逻辑》,北京:知识产权出版社,2008
[1]Idachaba and Francis Sulemanu.State-federal relations in Nigerian agriculture.Washington,D.C.:World Bank,1989,20-28.[260]
[1]Grace Skogstad.The Politics of Agricultural Policy-Making in Canada.University of Toronto Press,1987
[1]陈栋生:《区域经济学》,第1版,河南:河南人民出版社,1993
[2]埃德加·M·胡佛:《区域经济学导论》,北京:商务印书馆,1990
[3]白永秀:《区域经济论丛》,北京:中国经济出版社2005
[4]方福前:《公共选择理论》,北京:中国人民大学出版社,2000
[5]汪翔钱南:《公共选择理论导论》,上海:上海人民出版社,1993
[6]李成威:《公共产品的需求与供给》,北京:中国财政经济出版社,2005
[7]陈共:《财政学》,四川:四川人民出版社,1999
[8]郭庆旺 鲁昕 赵志耘:《公共经济学大辞典》,北京:经济科学出版社,1999
[9]农业部软科学委员会办公室:《农业投入与财税政策》,北京:中国农业出版社,2001
[10]农业部软科学委员办公室:《农业发展战略与产业政策》,北京:中国农业出版社,2001
[11]雷纳 科尔曼:《农业经济学前沿问题》,北京:中国税务出版社,2000
[12]姜维壮:《比较财政管理学》,北京:中国财政经济出版社,1992
[13]余天心 贾康 刘尚希:《边缘财政考察》,北京:中国财政经济出版社,1995
[14]胡乐亭 卢洪友 左敏:《公共财政学》,北京:中国财政经济出版社,1999
[15]吴俊培:《公共财政研究文集》,北京:经济科学出版社,2000
[16](德)阿尔弗雷德·格雷纳著,郭庆旺 杨铁山译:《财政政策与经济增长》,北京:经济科学出版社,2000
[17]平新乔:《财政原理与比较财政制度》,上海:上海人民出版社,1995
[18]张晏:《分权体制下的财政政策与经济增长》,上海:上海人民出版社,2005
[19]王雪标 王志强:《财政政策、金融政策与协整分析》,辽宁:东北财经大学出版社,2001
[20]贾康 白景明:《财政与发展》,浙江:浙江人民出版社,2000
[21]陈永红 吕志民 温学:《财政支农周转金理论与实践》,北京:中国建材工业出版社,1993
[22]周志祥:《农村财政金融问题》,北京:中国人民大学出版社,1985
[23]财政部农业司:《与时俱进的农村财政工作》,北京:中国财政经济出版社,2001
[24]侯荣华 康学军:《中国财政运行的实证分析》,北京:中国计划出版社,1995
[25]樊丽明、李齐云等:《中国地方财政运行分析》,北京:经济科学出版社,2001
[26]靳黎民:《财政补贴与反哺农业》,北京:中国财政经济出版社,2007
[27]原崇信:《区域财政研究》,北京:经济科学出版社,2001
[28]侯石安:《财政农业投入政策研究》,北京:中国财政经济出版社,2002
[29]崔满红:《区域财政理论研究》,第1版,北京:中国财政经济出版社,2002
[30]冉光和等:《财政货币政策变化对中国农业发展影响及配合模式的实证研究》,1996
[31]何振一 阎坤:《中国财政支出结构改革》,北京:社会科学文献出版社,2000
[32]卢洪友:《政府职能与财政体制研究》,北京:中国财政经济出版社,1999
[33]黄明著:《政府预算行为效率》,北京:经济科学出版社,2001
[34]陈华山:《当代美国农业经济研究》,湖北:武汉大学出版社,1996
[35](法)克拉兹曼:《法国农业政策:错误的思想观点和幻想》,北京:农业出版社,1982
[36]财政部国际司:《财政新视角——外国财政管理与改革》,北京:经济科学出版社,2003
[37]刘志扬:《美国农业新经济》,山东:青岛出版社,2003
[38]秦富 王秀清等:《国外农业支持政策》,北京:中国农业出版社,2003
[39]农业部产业政策和法规司:《美国新农业法及有关国家农业支持政策分析》,2003
[40]胡康大:《欧盟主要国家中央与地方的关系》,北京:中国社会科学出版社,2000
[41]丁泽霁:《世界农业:发展格局与趋势》,北京:农业出版社,1991
[42](英)艾沙:《发展中国家的财政政策与货币政策及其问题》,北京:商务印书馆,1998
[43]郭庆旺:《促进经济稳定增长的财政政策研究文集》,北京:经济科学出版社,2000
[44]李秉龙 乔娟 王可山:《规则下中外农业政策比较研究》,北京:中国农业出版社,2006
[45]陈吉元 韩俊等:《人口大国的农业增长》,上海:上海远东出版社,1996
[46]马骏:《论转移支付:政府间财政转移支付的国际经验及对中国的借鉴意义》,北京:中国财政经济出版社,1998
[47]苏明:《中国农村发展与财政政策选择》,北京:中国财政经济出版社,2003
[48]赵云旗:《中国分税制财政体制研究》,北京:经济科学出版社
[49]罗伊·鲍尔:《中国的财政政策、税制与中央及地方的财政关系》,北京:中国税务出版社
[50]彭月兰:《促进区域经济协调发展的财政政策》,北京:中国财政经济出版社
[51]彭代彦:《农业生产要素配置和农产品供给的计量分析》,湖北:华中科技大学出版社,2003
[52]黄季焜等:《中国农业科技投资经济》,北京:中国农业出版社,2000
[53]罗刚:《中国财政扶贫问题研究》,北京:中国财政经济出版社,2000
[54]孟春:《中国财政扶贫研究》,北京:经济科学出版社,2000
[55]项怀诚:《中国财政50年》,北京:中国财政经济出版社,1999
[56]中国农业科学院农业经济与发展研究所:《中国农业政策分析与决策支持研究》(上下册),北京:科学出版社,2007
[57]孙潭镇:《现代中国农村财政问题研究》,北京:经济科学出版社,1995
[58]陈锡文 韩俊 赵阳:《中国农村公共财政制度:理论政策实证研究》,北京:中国发展出版社,2005
[59]徐逢贤 唐晨光等:《中国农业扶持与保护》,北京:首都经济贸易大学出版社,1999
[60]黄非:《农业综合开发投资及绩效研究:基于公共财政框架的分析与江苏的实证》,北京:中国农业出版社,2008
[61]财政部财政科学研究所:《热点与对策2005-2006年度财政研究报告》,北京:中国财政经济出版社,2006
[62]廖晓军:《2004财税改革纵论》(财税改革论文及调研报告文集),北京:经济科学出版社,2004
[63]廖晓军:《2005财税改革纵论》(财税改革论文及调研报告文集),北京:经济科学出版社,2005
[64]廖晓军:《2006财税改革纵论》(财税改革论文及调研报告文集),北京:经济科学出版社,2006
[65]廖晓军:《2007财税改革纵论》(财税改革论文及调研报告文集),北京:经济科学出版社,2007
[66]朱丘祥:《分税与宪政-中央与地方财政分权的价值与逻辑》,北京:知识产权出版社,2008
[67]叶振鹏 张馨:《双元结构财政:中国财政模式研究》,北京:经济科学出版社,1995
[68]贾康 阎坤:《转轨中的财政制度变革》,上海:上海远东出版社,1999
[69](美)布坎南:《民主过程中的财政》,上海:三联书店,1992
[70](美)马斯格雷夫:《比较财政分析》,上海:上海人民出版社,1996
[71]赵昌文:《农业宏观调控论》,四川:西南财经大学出版社,1996
[72](美)黑迪(澳)狄龙:《农业生产函数》,北京:农业出版社,1991
[73]国家统计局:历年《中国统计年鉴》,北京:中国统计出版社
[74]国家财政部:历年《中国财政年鉴》,北京:中国财政经济出版社
[75]楼继伟:《新中国50年财政统计》,北京:经济科学出版社,2000
[76]国家统计局国民经济综合统计司:《新中国五十五年统计资料汇编》,北京:中国统计出版社,2005
[77]中华人民共和国财政部农业司:《国家财政用于农业支出统计资料》(1950—1995),北京:经济科学出版社,1999
[78]财政部地方司:历年《地方财政统计资料》,北京:中国财政经济出版社
[79]财政部预算司(2002年起改为预算司、国库司):历年《全国地市县财政统计资料》,北京:中国财政经济出版社
[80]国家统计局编:历年《中国农村统计年鉴》,北京:中国统计出版社
[81]国家统计局人口和社会科技统计司:历年《中国人口统计年鉴》,北京:中国统计出版社
[82]陈薇:《财政支持农业政策的选择与评价研究》,河北农业大学,2005届博士学位论文
[83]王伟:《水利资金配置理论与实证研究》,西南农业大学,2002届博士学位论文
[84]李燕凌:《农村公共产品供给效率研究》,湖南农业大学,2007届博士学位论文
[85]周莉:《我国林业财政支出的效率研究》,北京林业大学,2007届博士学位论文
[86]赵鸣骥:《财政农业支出的成本—收益分析》,东北财经大学,2004届博士学位论文
[87]冯鸿雁:《财政支出绩效评价体系构建及其应用研究》,天津大学,2004届博士学位论文
[88]袁光华:《绩效考核指标的选取与组织目标一致性的实现》,清华大学,2005届博士学位论文
[89]匡远配:《贫困地区县乡财政体制对农村公共产品供给影响的研究—以农技推广为例》,中国农业科学院,2006届博士学位论文
[90]高黎:《中国西部农村公共财政体制改革研究》,兰州大学,2007届博士学位论文
[91]段国旭:《基于集成化管理的财政资源配置制度研究》,河北工业大学,2006届博士学位论文
[92]胡琨:《中国财政政策有效性实证研究》,天津大学,2004届博士学位论文
[93]冯勤超:《政府交叉事权及财政激励机制研究》,东南大学,2006届博士学位论文
[94]魏凤春:《财政压力周期变动下的政府行为》,南开大学,2005届博士学位论文
[95]樊宝洪:《基于乡镇财政视角的农村公共产品供给研究》,南京农业大学,2007届博士学位论文
[96]岳书铭:《农村公共产品供求均衡机制研究》,山东农业大学,2007届博士学位论文
[97]郭瑞萍:《我国农村公共产品供给制度研究》,西北农林科技大学,2005届博士学位论文
[98]于凤荣:《我国农村公共服务供给模式问题研究》,吉林大学,2006届博士学位论文
[99]胡洪曙:《中国农村公共产品供给的制度分析与改革路径研究》,中南财经政法大学,2005届博士学位论文
[100]苏时鹏:《转型时期农村公共产品供给体制研究人》,福建农林大学,2006届博士学位论文
[101]黎石秋:《农村公共产品供给的法律问题研究》,湖南大学,2007届博士学位论文
[102]郝冰:《美国农业支持政策的演进逻辑》,《农业经济问题》,2005年第9期
[103]国秀丽 易法海:《美国农业国内支持政策特点分析》,《世界农业》2005年第5期
[104]农业部赴美农业预算与财务管理考察团:《美国农业预算管理和农业支持的做法及特点》,《世界农业》2004年第1期
[105]随新玉:《美(欧盟)财政支农政策比较与启示》,《财政研究》2004年第5期
[106]李平:《美国农业补贴政策及其支持力度》,《中国农村经济》2002年第6期
[107]翟雪玲 潘建伟 寇娟:《美国财政支农的规模、结构及对我国的启示》,《内蒙古财经学院学报》2005年第6期
[108]邱慧芳:《美国农工商一体化中的政府作用》,《农业经济问题》1999年第2期
[109]李先德:《法国公共农业支持》,《世界农业》2003年第12期
[110]易红梅:《主要发展中国家农业“绿箱”支持政策比较》,《世界农业》2005年第2期
[111]翟雪玲 张晓涛:《美国农业支持政策效应评估》,《农业经济问题》2005年第1期
[112]宗义湘 王俊芹 刘晓东:《印度农业国内支持政策》,《世界农业》2007年第4期
[113]李西林:《印度农业支持政策改革的经验及对中国的启示》,《世界农业》2007年第10期
[114]候石安:《日本政府支持农业发展的新举措》,《世界农业》2002年第3期
[115]温桂荣,《国外财政支农政策的比较与借鉴》,《湖南商学院学报》2006年第3期
[116]苏明 王小林 陈冠群:《国外公共财政支持农业和农村发展的主要途径及启示》,《经济研究参考》2007年第24期
[117]张迎春:《农业投入方式的国际比较与借鉴》,《世界农业》,2003年第7期
[118]王泽昊:《国外优化涉农分配关系的公共财政政策管窥》,《农村经济》2007年第9期
[119]李先德:《OECD国家农业支持和政策改革》,《农业经济问题》2006年第7期
[120]陈庆萍:《外国农业财税政策对我国财政支农的启示》,《经济问题探索》2004年第11期
[121]赵红:《国外农业财政政策的考察与借鉴》,《计划与市场》1998年第2期
[122]陈孟平:《发达国家政府财政是如何支持农业的》,《北京市农业管理干部学院学报》2000年第3期
[123]郭新力:《国外财政农业投入政策及其启示》,《农村财政与财务》2006年第1期
[124]李果仁:《国外公共财政支出向三农”倾斜的经验及启示》,《广西经济管理干部学院》2006年第4期
[125]苏明:《中国地方财政农业投入的现状与政策取向》(上、下),《经济纵横》,1997年第10、12期
[126]朱钢:《我国财政支农规模问题分析》,《中国农村经济》,1998年第10期
[127]国务院发展研究中心课题组:《中国政府支农资金的使用与管理》,国务院发展研究中心2003年课题研究报告;
[128]姜长云:《县乡财政困难及其对财政支农能力的影响》,《管理世界》,2004年第7期;
[129]国务院发展研究中心课题组:《中国政府支农资金的使用与管理》
[130]辛毅 林万龙 张莉琴:《财政支持农业的绩效评价》,《宏观经济研究》,2003年第3期
[131]马发展:《关于当前我国农业科技投入若干问题的思考》,《农业经济问题》,2003年第6期
[132]尹金辉:《我国财政支持渔业发展的政策思考》,《农业经济问题》,2007年第11期
[133]李小云 唐利霞 张雪梅:《我国财政扶贫资金投入机制分析》,《农业经济问题》,2007年第10期
[134]李勇 蓝海涛:《中长期中国粮食安全财政成本及风险》,《中国农村经济》,2007年第5期
[135]张利庠 纪海燕:《试论我国农业技术推广中的财政投入》,《农业经济问题》,2007年第2期
[136]李放 李功奎 张兰:《江苏省财政支农的实证分析与政策研究》,《江苏社会科学》,2005年第2期
[137]陈建华 陈伟:《福建省财政支农绩效的实证分析与政策选择》,《福建论坛》,2007年第9期
[138]张元红:《财政政策与中国农业的周期性波动》,《中国农村经济》,2000年第4期
[139]李焕彰 钱忠好:《财政支农政策与中国农业增长:因果与结构分析》,《中国农村经济》,2004年第8期
[140]孙文祥 蔡方:《我国财政支农经济绩效实证研究》,《财政研究》,2005年第11期
[141]许冰:《财政支农的时变边际效应与弹性实证分析》,《中国农村经济》,2006年第8期
[142]卢昆 郑风田:《财政支农科技投入与我国粮食综合生产能力》,《社会科学研究》,2007年第1期
[143]魏朗:《财政支农支出对我国农业经济增长影响的研究——对1999-2003年农业生产贡献的实证分析》,《中央财经大学学报》,2007年第9期
[144]温涛 王煜宇:《政府主导的农业信贷、财政支农模式的经济效应——基于中国1952-2002年的经验验证》,《中国农村经济》,2005年第10期
[145]曹子坚 魏巍 宋亚:《国家财政支农投入与农民纯收入之间的数量关系》,《统计与决策》,2007年第4期
[146]王敏 潘勇辉:《财政农业投入与农民纯收入关系研究》,《农业经济问题》,2007年第5期
[147]俞培果 蒋葵:《农业科技投入的价格效应和分配效应探析》,《中国农村经济》,2006年第7期
[148]唐朱昌 吕彬彬:《财政支农政策与农民收入增长:总量与结构分析》,《江淮论坛》,2007年第2期
[149]陈铭恩 温思美:《农民收入、粮食生产与竞争能力:广东省财政农业投资绩效分析》,《农业技术经济》,2004年第4期
[150]王擎 魏朗 张期翔:《财政支农支出对西部农业经济可持续发展的实证分析》,《生 态经济》,2007年第11期
[151]樊胜根:《科研投资、投入质量和中国农业科研投资的经济报酬》,《中国农村经济》,1997年第2期
[152]侯石安:《中国财政对农业投入的社会效益与生态效益评价》,《中南财经政法大学学报》,2005年第6期
[153]崔元锋 严立冬:《财政支农项目企业化绩效管理探究》,《农业经济问题》,2005年第10期
[154]蔡跃洲:《财政支持“三农”政策效应的CEG模拟分析》,《财经研究》,2007年第5期
[155]智华勇 黄季煜 张德亮:《不同管理体制下政府投入对基层农技推广人员从事公益性技术推广工作的影响》,《管理世界》,2007年第7期
[156]曾福生 匡远配 陈伍年:《财政支农资金整合效果评价——以湖南衡山县为例》,《系统工程》,2007年第11期
[157]赵阳:《中国农业科研投入的理论分析和政策建议》,《中国农村观察》,2001年第6期
[158]朱铁辉:《如何调动地方财政加大农业综合开发投入的积极性》,《中国农村经济》,2003年第3期
[159]姜长云:《县乡财政困难及其对财政支农能力的影响》,《管理世界》,2004年第7期
[160]唐忠 李众敏:《改革后农田水利建设投入主体缺失的经济学分析》,《农业经济问题》,2005年第2期
[161]何振国:《我国财政支农支出总量不足及成因分析》,《财政研究》,2006年第10期
[162]陈晓红 陈杰:《我国农村扶贫资金运行中的科层损耗机制研究》,《当代财经》,2007年第6期
[163]王奎泉:《政府农业投入机制效率分析》,《财政论丛》,2003年第3期
[164]严立冬:《绿色农业发展与财政支持》,《农业经济问题》,2003年第10期
[165]陈池波:《农业投资决策中的问题透视》,《中国农村经济》,1996年第6期
[166]我国农村财政制度创新与政策选择课题组:《乡镇财政:制度框架与政策改革》,《中国农村经济》,2002年第4期
[167]当前我国农业重大问题研究课题组:《当前我国农业发展面临的重大问题与对策》,《管理世界》,1999年第4期
[168]叶子荣:《制度变迁中的财政收支结构不对称问题研究》,《经济学家》,2002年第4期
[169]熊巍:《我国农村公共产品供给分析与模式选择》,《中国农村经济》,2002年第7期
[170]蓝海涛:《转轨阶段我国农业政策的重要特征》,《农业经济问题》,2002年第8期
[171]沈维凤:《论新阶段财政支农政策的变化与作用》,《农业现代化研究》,2003年3月第24卷第2期
[172]陈池波:《构建政府宏观农业投入机制的思考》,《农业经济问题》,2002年第5期
[173]刘克崮 张桂文:《中国“三农”问题的战略思考与对策研究》,《管理世界》,2003年第5期
[174]林志远,《转型期的中国财政问题和改革出路》,《管理世界》,1999年第4期
[175]金太军 汪波:《经济转型与我国中央——地方关系制度变迁》,《管理世界》,2003 年第6期
[176]张红宇,《中国农业管理体制:问题与前景——相关的国际经验与启示》,《中国农村经济论坛》
[177]何成军:《县、乡财政困难:现状、成因、出路》,《中国农村经济》,2003年第2期
[178]张志超:《关于政府职能转变与观念转变的理论思考》,《经济学动态》,2002年第5期
[179]吴俊培:《财政理论动态与效益财政理论》,《财政研究》,2000年第11期
[180]王一宏 李德伟:《调整财政支出结构的对策研究》年第上、下),《经济体制改革》,2001年第3、4期
[181]财政部财政科学研究所课题组:《财税体制改革对农业和农村经济的影响》,《中国农村观察》,1997年第1期
[182]安广实:《我国财政对农业投入的问题及对策思考》,《中国农村经济》,1999年第9期
[183]张国华 杨秋林:《我国农业投资现状评价及政策建议》,《经济与管理研究》,2002年第5期
[184]农业部信息中心信息分析处:《我国农业基本建设中存在的主要问题及建议》,《中国农村经济》,1999年第9期
[185]罗剑朝:《中国农业投资供求变动的趋势》,《中国农村经济》,1996年第6期
[186]熊启泉 邓家琼:《从投入主体的角度看我国农业投入不足的症结》,《中国农村经济》,1996年第10期
[187]熊德平:《市场经济条件下政府的农业投资地位和职责》,《投资经济论坛》,1994年3月
[188]冯海发:《对我国农业补贴的理论思考》,《中国农村经济》,1996年第6期
[189]崔元锋 严立冬:《基于DEA的财政农业支出资金绩效评价》,《农业经济问题》,2006年第9期
[190]李燕凌 曾福生:《农村公共支出效果的理论与实证研究》,《中国农村经济》,2006年第8期
[191]崔元锋 严立冬:《基于DEA的财政农业支出资金绩效评价》,《农业经济问题》,2006年第9期
[192]温涛熊德平:《“十五”期间各地区农村资金配置效率比较》,《统计研究》,2008年第4期
[193]李燕凌:《基于DEA-TOBIT模型的财政支农效率分析—以湖南省为例》,《中国农村经济》,2008年第9期
[194]郭玉清:《中国财政农业投入最优规模实证分析》,《财政问题研究》,2006年第5期;
[195]何振国:《中国财政支农的最优规模及其实现》,《中国农村经济》,2006年第8期;
[196]伏润民等:《我国省对县(市)一般性转移支付的绩效评价—基于DEA二次相对效益模型的研究》,《经济研究》,2008年第11期
[197]陈诗一 张军:《中国地方政府财政支出效率研究:197—20052,《中国社会科学》,2008年第4期
[198]何振国 王强:《财政支农支出优先次序研究》,《管理世界》,2006年第10期
[199]吴建南 刘佳年:《构建基于逻辑模型的财政支出绩效评价体系——以农业财政支出为例》,《中南财经政法大学学报》,2007年第2期
[200]陈池波 胡振虎:《整合财政支农资金的模式构建》,《中南财经政法大学学报》,2007年第6期
[201]黄小舟 王红玲:《从农民增收的角度看我国财政支农资金绩效》,《中央财经大学学报》,2005年第1期
[202]杜玉红 黄小舟:《财政资金农业支出与农民收入关系研究》,《统计研究》,2006年第9期
[203]朱湖根 万伦来 金炎:《中国财政支持农业产业化经营项目对农民收入增长影响的实证分析》,《中国农村经济》,2007年第12期
[204]Afonso and Femandes,2005,Assessing and explaining the relative efficiency of local government:evidence for the Portuguese Municipalities,ISEG economics working paper,19,Dec.
[205]Afonso,A.,St.Aubyn,M.,2006.Cross-country efficiency of secondary education provision:a semi-parametric analysis with non-discretionary inputs.Economic Modelling 23(3),476-491.
[206]Afonso,Schuknecht,and Tanzi,2005.Public sector efficiency:an international comparison,public choice,vol 123
[207]Andrew Dorward,Ephraim Chirwa,Duncan Boughton,Eric Crawford,Thom Jayne,Rachel Slater,Valerie Kelly and Maxton Tsoka,Towards 'smart' subsidies in agriculture?Lessons from recent experience in Malawi,Overseas Development Institute,September 2008
[208]Antonio La Vina,Lindsey Fransen,Paul Faeth,Yuko Kurauchi,Reforming Agricultural Subsidies:"No Regrets" Policies For Livelihoods And The Environment,WRI WHITE PAPER
[209]Athanassopoulos,A.,Triantis,K,1998.Assessing aggregate cost efficiency and the related policy implications for Greek local municipalities.INFOR 36(3),66-83.
[210]Balaguer-Coll,M,Prior-Jimenez,D.andVela-Bargues,J.,2002.Efficiency and Quality in Local Government Management.The Case of Spanish Local Authorities,Universitat Autonoma de Barcelona,WP 2002/2.
[211]Benny Geys,Friedrich Heinemann,Alexander Kalb,2009.Voter Involvement,Fiscal Autonomy and Public Sector Efficiency:.Evidence from German Municipalities.Discussion Paper SP Ⅱ,2009-02,Wissenschaftszentrum Berlin.
[212]Bjurek,H.Hjalmarsson,L.and Forsund,F.R.,1990.Deterministic Parametric and Nonparametric Estimation of Efficiency in Service Production:A Comparison,Journal of Econometrics,46,pp.213-227.
[213]Bonni van Blarcom,Odin Knudsen,John Nash.The reform of public expenditures for agriculture,World Bank Discussion Papers,1993
[214]Chamber r.g.,fare r.,jaenicke e,Using dominance in forcing bounds on dea models:the case of experimental agriculture data,Journal of Economics,1998
[215]Charnes.A.,Cooper.W.W.,Rhodes.E.,1978,"Measuring the Efficiency of Decision Making Units",European Journal of Operational Research,2,429-444
[216]Cook,W.D.Roll,Y.and Kazakov,A.,1990.A DEA Model for Measuring the Relative Efficiency of Highway Maintenance Patrols,Informational Systems and Operational Research,28,pp.113-124.
[217] David Hauner. Explaining Differences in Public Sector Efficiency: Evidence from Russia's Regions. World Development Vol. 36, No. 10, pp. 1745-1765, 2008
[218] DeBorger, B., Kerstens, K., 1996a. Cost efficiency of Belgian local governments: a comparative analysis of FDH, DEA, and econometric approaches. Regional Science and Urban Economics 26, 145-170.
[219] DeBorger, B., Kerstens, K., Moesen, W., Vanneste, J., 1994. Explaining differences in productive efficiency: an application to Belgian Municipalities. Public Choice 80 (3/4), 339-358.
[220] Deller, S.C. and Nelson, C.H., 1991. Measuring the Economic Efficiency of Producing Rural Road Services, American Journal of Agricultural Economics, 72, pp. 194-201.
[221] Deller, S.C., 1992. Production Efficiency in Local Government: A Parametric Approach, Public Finance/Finances Publiques, 47, pp. 32-44.
[222] F.S. IDACHABA, State-Federal Relations in Nigerian Agriculture, MADIA Discussion Paper 8, 1989
[223] Fang-Ming Hsu & Chao-Chih Hsueh, 2008. Measuring relative efficiency of government-sponsored R&D projects: A three-stage approach. Evaluation and Program Planning.
[224] Fare.R, S. Grosskopf, B. Lindgren, and P. Ross, 1992, "Productivity Changes in Swedish Pharmacies 1980 —1989 :A Non-Parametric Malmquist Approach", Journal of Productivity Analysis, 3, 85—101
[225] Farrell.M. J , 1957 , "The Measurement of Productive Efficiency", Journal of the Royal Statistical Society, Series A, 120, Part 3, 253—281.
[226] fraser i. cordina .d , An application of data envelopment analysis to irrigated dairy farms in northern Victoria , Australia, Agriculture systems, 1999, 59
[227] Gerdtham, U., Jo¨nsson, B., MacFarlan, M., &Oxley, H, 1995. New directions in health care policy. OECD Health Policy Studies, (Vol. 7) . Paris: Organization for Economic Cooperation and Development.
[228] Grace Skogstad. The Politics of Agricultural Policy-Making in Canada .University of Toronto Press, 1987
[229] H. O. ed, c. A. k Lovell, S. S. Schmidt & S. Yaisawarng, 2002. Accounting for Environmental Effects and Statistical Noise in Data Envelopment Analysis[J]. Journal of Productivity Analysis, 17: 157—74.
[230] Harbison, R. W., &Hanushek, E.A. (1992). Educational performance of the poor: lessons from rural northeast Brazil. Oxford: Oxford Univ. Press.
[231] Heikki A. Loikkanen & Ilkka Susiluoto, 2006. Cost Efficiency of Finnish Municipalities in Basic Service Provision 1994-2002. Discussion Paper No.96, Helsinki Center of Economic Research.
[232] Idachaba and Francis Sulemanu. State-federal relations in Nigerian agriculture .Washington, D.C. : World Bank, 1989, 20-28.
[233] Jimenez, E., & Lockheed, M. E. Public and private secondary education in developing countries: a comparative study. World Bank Discussion Paper, Vol. 309, Washington, 1995.DC: World Bank.
[234] Kakwani, N. (1993) . Performance in living standards: an international comparison. Journal of Development Economics, 41 (2), 307-336 (August) .
[235] Knudsen and Odin. Redefining the role of government in agriculture for the 1990's.Washington, D.C.: World Bank, c1990, 8-31, 83-98.
[236] Konstantinos Angelopoulos ., Apostolis Philippopoulos, &Efthymios Tsionas, 2008. Does public sector efficiency matter? Revisiting the relation between fiscal size and economic growth in a world sample. Public Choice (2008) 137: 245-278
[237] Kurt Wickman, Whither The European Agricultural Policy? A viable reform of the CAP in the context of an enlarged EU and the Doha Development Round
[238] Lars-Erik Borge · Torberg Falch & Per Tovmo. Public sector efficiency: the roles of political and budgetary institutions, fiscal capacity, and democratic participation. Public Choice, 2008, 136:475-495
[239] Loikkanen, H., Susiluoto, I., 2005. Cost efficiency of finnish municipalities in basic service provision 1994-2002. Mimeo.
[240] Luther Tweeten , Overview of U.S. Agricultural Policy, Paper presented to "Cross-Country Agricultural Policy Symposium: An International Comparison" held in June 1998 in Taiwan and sponsored by the Council of Agriculture Taiwan, ROC.
[241] Mieko Nishimizu, John M Page Jr. Total factor productivity growth, technical progress and technical efficiency change: Dimensions of productivity change in yugoslavia, 1965-78[J]. The Economic Journal, 1982, 92 (368) : 920-936
[242] Mulgan and Aurelia George. The politics of agriculture in Japan .London ; New York: Routledge, 2000
[243] Odin Knudsen, John Nash, Redefining the Role of Government in Agriculture for the 1990s, World Bank Discussion Papers, 1990
[244] OECD , Agricultural Suppoit:How is it Measured and What does it Mean?, 2004
[245] Paul Allanson and L Hubbard, On the Comparative Evaluation of Agricultural Income Distributions in the European Union
[246] Paul Allanson, A comparative analysis of the redistributive effects of agricultural policy in Tuscany and Scotland
[247] Paul Allanson, Classical Horizontal Inequities in the Provision of Agricultural Income Support, Review of Agricultural Economics—Volume 29, Number 4—Pages 656-671
[248] Paul Allanson, On the Characterisation and Measurement of the Redistributive Effect of Agricultural Policy, Journal of Agricultural Economics, Vol.59, No. 1, 2008, 169-187
[249] Paul Allanson, Sustainability and the rural economy: an evolutionary perspective
[250] Paul Allanson, The Redistributive Effects of Agricultural Policy on Scottish Farm Incomes, Journal of Agricultural Economics, Vol.57, No. 1, 2006, 117-128
[251] Prieto, A., Zofio, J., 2001. Evaluating effectiveness in public provision of infrastructure and equipment: the case of Spanish municipalities. Journal of Productivity Analysis 15 (1) , 41-58.
[252] Randhawa, M. S. A history of agriculture in India.New Delhi : Indian Council of Agricultural Research, 1980
[253] Raj, K. N. Organizational issues in India agriculture.Delhi: Oxford University Press, 1990
[254] Samman, Emma, Gini Coefficients for Subsidy Distribution in Agriculture , Human Development Report Office OCCASIONAL Paper, 2005
[255] Sanjeev Gupta, Marijn Verhoeven, 1999. The efficiency of government expenditure Experiences from Africa. Journal of Policy Modeling 23 (2001) 433-467.
[256] Schmitz and Andrew. Free trade and agricultural diversification : a study of Canada and the United States.Boulder [Colo.]: Westview Press, 1989, c1988
[257] Sean Glynn. Government policy and agricultural development :a study of the role of government in the development of the Western Australian wheat belt .Nedlands, W. A. :University of Western Australia Press, 1975
[258] shafiq Muhammad, rehmantahir, The extent of resource use in efficiencies in cotton production in Pakistan's Punjab :an application of data envelopment analysis, Agriculture Economics , 2000, 22
[259] Sharma K.R, Leung P.S, chenh.1 , etc, Economic efficiecy and optimum stocking denmsities in fish polyculture: an application of data envelopment analysis to Chinese fish farms, Aquaculture, 1999, 180:207-221
[260] Sharma K.R, Leung P.S, Zalesk H. M. , Technical, allocative and economic efficiencies in swine production in Hawaii: a comparison of parametric and nonparametric approach, Agriculture Economics, 1999
[261] Singh and Hoshiar. Agriculture administration in India.Jaipur : Printwell Publishers : Exclusive distributors, Rupa Books International, 1986
[262] Sousa, M., Ramos, F., 1999. Efic^encia t'ecnica e retornos de escala na produc, ~ao de servic.os p'ublicos municipais: O caso do nordeste e do sudeste brasileiros. Revista Brasileira de Economia 53 (4) , 433-461.
[263] Timothy A. Wise, The Paradox of Agricultural Subsidies: Measurement Issues, Agricultural Dumping, and Policy Reform, GDAE Working Paper, May 2004
[264] Ulrich Koester & Ernst-August Nuppenau, Kiel. The Income Efficiency of Government Expenditure on Agricultural Policy. Agricultural Economics, Vol. 25, 1974, No. 1, pp. 219-260.
[265] Van Blarcom and Bonni J. The reform of public expenditures for agriculture .Washington, D.C.: World Bank, c1993, 3-40.
[266] Van den Eeckaut, P., Tulkens, H., Jamar, M.-A., 1993. Cost efficiency in belgian municipalities. In: Fried, H., Lovell, C.,e Schmidt, S. (Eds.), The Measurement of Productive Efficiency: Techniques and Applications. Oxford University Press, New York, 300-334.
[267] Vitaliano, D.F., 1997. X-Inefficiency in the Public Sector: The Case of Libraries, Public Finance Review, 25, pp. 629-643.
[268] Worthington, A., 2000. Cost Efficiency in Australian Local Government: a comparative analysis of mathematical programming and econometric approaches. Financial Accounting and Management 16 (3) . 201-221.
[269] zaibet.1 , dharmapala p.s , efficiency of government-supported horticulture : the case of oman, Agriculture systems, 1999, 62