中文摘要：

基于2007～2009年国家级农业龙头企业的微观数据，在分析政府财税扶持政策特征的基础上，采用DEA-BCC模型测算出我国农业龙头企业经营效率，继而运用Tobit模型验证了政府财税扶持对企业经营效率的影响效应。研究表明，我国政府具有明显的企业扶持偏向和政策工具使用偏向，总体上，财税扶持政策是低效甚至是失效的，对公有制企业的大力扶持反而对其效率有显著的促退作用，不同的财税扶持政策工具对不同地区、不同所有制企业有不同的效率效应，当前较多偏向使用增值税减免这一政策工具未必能实现良好的政策效应预期。政府财税扶持必须讲究针对性、适用性与匹配性，否则，就可能会出现政策偏离。

英文摘要：

Based on micro -data of 482 agricultural leading enterprises of state -level from 2007 to 2009 , and on the basis of studying the characteristics of government ’ s fiscal and taxation support , this paper employs DEA -BCC model to calculate the operating efficiency of agricultural enterprises and then uses Tobit model to verify the in -fluential effect of government ’ s fiscal and taxation support on enterprises ’ operating efficiency.Research shows that our government bears evident enterprise supportive bias and policy tools using bias.Overall,the fiscal and taxation support policy is inefficient , and is even disabled.On the country , vigorous support for publicly owned enterprises hinders their progress of efficiency notably.Different fiscal and taxation supportive tools exert diverse efficiency effects on different regions and enterprises under various forms of ownership.Currently , DVAT deduction becomes the preference , while this policy tool can not necessarily achieve favorable expectation effects.Government ’ s fiscal and taxation support should strive for pertinence ,