中文摘要：

农机购置补贴是中央支农惠农的重要政策之一。实践表明，农机购置补贴政策的实施对提高农业生产率和推动农业现代化建设具有重要意义。然而，受自然环境和经济基础的影响，贫困山区农机购置补贴政策的有效实施面临着诸多制约因素。为此，以湘西州为例，在总结湘西州农机购置补贴政策实施情况的基础上，分析了湘西州实施该政策产生的绩效和存在的问题，再由特殊推到一般，提出了完善贫困山区农机购置补贴政策的相关对策。

英文摘要：

Agricultural machinery purchase subsidy is one of the important policy that the Central government support and benefit agriculture. Practice shows that the implementation of agricultural machinery purchase subsidy policy have great significance for increase agricultural productivity and promote agricultural modernization . However, Affected by the natural environment and economic base, The effective implementation of Agricultural machinery purchase subsidy policy faces many constraints in poor mountainous areas. To this end, taking Xiangxi, state as a example, Summed up the implementation situation of Agricultural machinery purchase subsidy policy in xiangxi state, on the basis, analysis of performance and the problems since Xiangxi implementation the policy, then, from special to general, proposed the related counter--measures that improve the Agricultural purchase subsidy policy in poor mountainous areas.