中文摘要：

经济开放被认为是地方政府财政农业支出规模变动的一个重要影响因素。关于经济开放与地方财政支出规模变动之间的关系,现有研究主要存在＂效率假说＂和＂补偿假说＂两种截然不同的理论。从数学函数和几何图形两个角度分析经济开放对我国地方财政农业支出规模变动的影响机制,结果表明,经济开放对我国地方财政农业支出规模变动的影响存在先抑后扬的特征,即经济开放程度比较低的阶段支持＂效率假说＂,经济开放程度比较高的阶段支持＂补偿假说＂。

英文摘要：

Open economy is believed to be one of the most significant factors that affect the local fiscal expenditure for agriculture.Two different types of theory can be found with regard to the relations between them,namely,the efficiency hypothesis and compensation hypothesis.This paper analyzed how open economy has affected China＇s local fiscal expenditure for agriculture by resorting to mathematical functions and geometric figures.The analysis indicated that open economy first inhibited local fiscal expenditure for agriculture before promoting it.In other words,when the economic openness is low,the efficiency hypothesis is confirmed while the compensation hypothesis was proved correct when the economy becomes more open.