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政府财政支持是农业保险发展的基本保障。当前,我国财政支持农业保险发展,宜采取保费补贴、税收优惠、管理费补贴和建立巨灾风险基金四类途径。农业保险的保障金额应以立足维持农民基本再生产能力为出发点,保险金额以直接物化成本为依据,保费费率的确定以平均损失率为基础。根据我国农业风险数据和财力现实,详细测算财政支持的具体标准和规模,表明当前我国落实财政支持农业保险政策的条件已经成熟,能力基本具备。
Government financial support is the basic guarantee for the development of agricultural insurance. At present, China’s financial support for the development of agricultural insurance, should take the four kinds of ways to subsidize premiums, tax incentives, management fees subsidies and the establishment of catastrophe risk fund. The guarantee amount of agricultural insurance should be based on maintaining the basic reproductive capacity of farmers as the starting point. The amount of insurance is based on direct materialization costs. The premium rate is determined on the basis of the average loss rate. According to China’s agricultural risk data and the reality of financial resources, a detailed measurement of the specific standards and scale of financial support shows that at present, China’s conditions for implementing the financial support for agricultural insurance policies are ripe and its capabilities are basically met.