摘要
持续的升级改造明显改善了中国农产品批发市场的基础设施水平,但与此同时,电子结算体系等诸多技术水平较高的交易系统闲置现象比较普遍。从激励相容的视角,通过政府部门与农产品批发市场主办方、农产品批发商之间委托—代理关系的分析,研究各主体之间利益冲突对中国农产品批发市场交易技术演化的影响,发现税法与税收政策未能充分考虑农产品批发市场的公益性,阻碍了交易技术进步,是中国农产品批发市场现代交易技术"能力"与现代交易技术采用"动力"之间严重不匹配的根源。提出了通过全面实施大幅税收减免措施促进中国农产品批发市场交易技术进步的政策建议。
The continuous upgrading has obviously improved the infrastructure level of China＇s agricultural product wholesale market.But at the same time,it is very common that the electronic settlement system and many other advanced trading systems lay idle.Based on the perspective of incentive compatibility,through the analysis on the principal-agent relationship between government,the organizers of agricultural product wholesale market and agricultural product wholesalers,this paper studies the influence of interest conflicts between various bodies on the evolution of transaction technology on China＇s agricultural product wholesale market.It finds that tax law and tax policy fail to take public welfare into consideration on agricultural product wholesale market,and thus hinder the progress of transaction technology,which indicates that tax law and tax policy are the basic causes of serious mismatch between the ＂capacity＂ of modern transaction technology and the ＂motion＂ adopted by modern transaction technology on China＇s agricultural product wholesale market.It puts forward the policy suggestion that the government should comprehensively carry out the substantial tax reduction and exemption to promote the progress of transaction technology on China＇s agricultural product wholesale market.
出处
《北京工商大学学报（社会科学版）》
CSSCI
北大核心
2011年第6期1-8,共8页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
基金
质检公益性行业科研专项经费资助项目"主要农产品批发市场交易条件技术标准研究"(200910206)
北京市哲学社会科学规划项目(11JGB026)
北京市教委科研基地--科技创新平台:首都商业企业管理创新研究(PXXM2011-014213-113557)
北京市哲学社会科学首都流通业研究基地项目(JD-2011-Y-14)
关键词
中国农产品批发市场
交易技术
激励相容
交易技术演化
China agriculture wholesale market
transaction technology
incentive compatibility
transaction technology evolution
