湖南财政经济学院学报

财政支农是解决“三农”问题，助力乡村振兴不可或缺的一环。基于2010—2020年省级面板数据，采用熵权法构建乡村振兴综合指标，进而运用调节效应模型和门槛模型等方法，检验了财政支农与乡村振兴的关系。实证研究结果表明：我国乡村振兴发展水平具有明显的地区聚集性，但东、中、西部地区的乡村振兴差距正逐渐缩小，各维度之间差距也在逐渐缩小。调节效应模型证明城镇化率在财政支农对乡村振兴的促进效用中起正向调节作用。门槛模型估计结果表明，不同城镇化率下，财政支农对乡村振兴的促进效应存在差异。由此，各省利用城市对农村的“辐射作用”推动农村发展的同时，要通过关注城镇化率对财政支农的影响，精准施策提高财政支农效率。

Financial support for agriculture is an indispensable part of solving the problem of“three rural areas”and helping rural revitalization. Based on the provincial panel data from 2010 to 2020,this paper constructs a comprehensive index of rural revitalization using entropy weight method, and then uses the adjustment effect model and threshold model to test the relationship between fiscal support for agriculture and rural revitalization. The empirical results show that during 2010-2020,China's rural revitalization development level has obvious regional clustering, but the gap between the eastern, central and western regions of rural revitalization is gradually narrowing, and the gap between various dimensions is also gradually narrowing. The adjustment effect model proves that the urbanization rate plays a positive regulating role in the promotion effect of fiscal support for agriculture on rural revitalization.Threshold model estimation results show that under different urbanization rates, the promoting effect of fiscal support for agriculture on rural revitalization is different. Based on the research results, this paper believes that provinces can make use of the“radiation effect”of cities on rural areas to promote rural development, and at the same time, they can also pay attention to the impact of urbanization rate on financial support for agriculture, and take precise policies to improve the efficiency of financial support for agriculture.