华东经济管理

财政支农作为政策调节工具，可以有效纠偏贫富两极分化、保障公平正义，推动共同富裕。文章基于2005—2024年中国30个省份面板数据，以涉农贷款增量奖励试点为准自然实验，实证检验财政支农政策创新与共同富裕的关系。研究结果表明，财政支农政策创新可正向促进共同富裕，农业新质生产力在其中发挥中介效应，金融科技在其中发挥正向调节效应。异质性检验发现，财政支农政策创新对共同富裕的促进作用在西部地区、低信息化水平地区、低市场化程度地区更强。基于研究结论，文章提出一系列政策建议，可为稳步推进共同富裕提供一定的实践参照。

As a policy instrument for macroeconomic adjustment, fiscal support for agriculture can effectively rectify the polarization between the rich and the poor, safeguard fairness and justice, and thereby advance common prosperity.Drawing upon panel data from 30 provincial-level administrative regions in China spanning the period from 2005 to 2024,this paper employs the pilot program of incremental rewards for agriculture-related loans as a quasi-natural experiment to empirically examine the relationship between innovation in fiscal policy for agricultural support and common prosperity.The findings reveal that innovation in fiscal policy for agricultural support exerts a positive and statistically significant promoting effect on common prosperity, within which new quality productive forces in agriculture serve as a mediating mechanism, while financial technology plays a positively moderating role. Heterogeneity tests further indicate that the favorable impact of fiscal agricultural policy innovation on common prosperity is more pronounced in the western regions,in areas characterized by lower levels of informatization, and in localities with a lesser degree of marketization. Based on these empirical conclusions, the paper proffers a series of policy recommendations intended to furnish practical reference points for the steady advancement of common prosperity.