中文摘要：

现代农业发展离不开财政和金融的支持，但财政资金如何撬动金融支农以实现高效的投入，需要深入进行研究。对财政引导支农路径效应的作用机制进行理论分析，并在交易费用、委托代理理论的基础上探讨不同路径支农效应的差异性，同时通过分析安徽省L县的实践经验，对不同路径的政策效果进行比较，发现与传统路径相比，创新型路径的资金转化效率更高，政策效果更强。最后根据研究结果提出相关政策建议，以期为提高财政引导金融支农政策效果提供参考依据。

英文摘要：

Fiscal and finance are the necessary two parts for the development of modem agriculture. However, how to fully improve the effect of fiscal guidance for financial support for agriculture and how to choose the financial support paths for agriculture by fiscal guidance are the problems that is urgent need to clarify. Therefore, to build the model and use the transaction cost theory and the principal - agent theory demonstrated the mechanism of the effects of different financial support paths to agriculture by fiscal guidance, and illustrated the factors on the effects and the differences. At the same time by case investigation, the paper vertically compared the inputs of different fi- nancial support paths for agriculture by fiscal guidance, verified the assumptions proposed in this paper, and ulti- mately provided the basis for the formulation of the corresponding policy.