中文摘要：

农业保险的财政补贴政策已经成为推动其快速发展的重要因素之一。然而,农业保险财政补贴支出的结果却有失公平性。本文以财政支出公平和偏好理论为基础,对东西中部三大地区农业保险差异性需求和财政补贴的影响进行统计分析。研究结果表明：经济发达地区农业保险发展的边际财富效应低于经济欠发达地区;地方政府财政支出偏好的增强会促进农业保险需求的增长;发达地区高补贴和高保障、欠发达地区低补贴和低保障状况,使得不同地区间农民收入差距进一步扩大,因此应形成以中央政府财政补贴为主,省级、市级、县级和乡（镇）级财政补贴相结合的多层次农业保险财政补贴制度。

英文摘要：

The implementation of the agricultural insurance subsidies policy is effective in the local government moral hazard treat- ment, but the expenditure result of the fiscal subsidy in agricultural insurance is unfair. This paper tries to make a statistical analysis of the impact of agricultural insurance difference demands and fiscal subsidy in the three regions of the East, West and Central China on the basis of the theory of equity and preference of fiscal expenditure, so as to explore the best financial subsidy model. The results show that the marginal wealth effect of agricultural insurance in developed regions is lower than that in underdeveloped areas, that local gov- ernment fiscal expenditure preference will promote agricultural insurance demands, and that the higher subsidy and guarantee in devel- oped areas and the lower subsidy and guarantee in less-developed areas made the income gap of the peasants between the developed are- as and less-developed areas further expand. Therefore, the multi-level agricultural insurance fiscal subsidy system should be formed by taking the central government fiscal subsidy as the main body, the provincial, municipal, county and township （town） level of fiscal subsidy as the participants.