涉农企业发展循环型农业的激励与约束机制构建

Construction of Incentive and Restraint Mechanism for Agriculture-related Enterprises Developing Circular Agriculture

摘要:

涉农企业是发展循环型农业的重要行为主体，发挥着示范、引领与承上启下的重要作用，是发展循环型农业的重要战略切入点。基于委托代理理论，建立涉农企业发展循环型农业的委托-代理模型，在此基础上，构建税费优惠、财政扶持、产权制度改革等激励机制和施行环境会计核算体系、培育健康的市场运行机制、行政强制等一系列约束机制，有效引导涉农企业发展循环型农业，从而加快我国生态文明建设的进程。

Abstract:

Agriculture-related enterprises are important actors in the development of circular agriculture, which play a key role in leading, demonstrating and connecting the preceding and the following. They are an important strategic entry point for the development of agricultural circular economy. Principal-agent model of developing circular agriculture by agricultural enterprises could be built based on the principal-agent theory, on this basis, constructingincentive mechanism such as tax incentives, financial support, reform of property right systemand implementing environmental accounting system, cultivating healthy market operation mechanism, administrative enforcement and a series of constraint mechanism could effectively guide the agricultural enterprise to develop circular agriculture,?so speeding up the process of ecological civilization construction in Our country.