本文字数：4036字 阅读时间：10分钟 作者简介：魏超，山东农业大学经济管理学院讲师；雒新慧，山东医药技师学院财务处会计师；陈盛伟，山东理工大学副校长、教授、博士生导师；牛浩 （通讯作者），山东农业大学经济管理学院副院长、副教授、硕士生导师。 一、引言 2025年中央一号文件《中共中央 国务院关于进一步深化农村改革 扎实推进乡村全面振兴的意见》明确指出，"降低产粮大县农业保险县级保费补贴承担比 例，健全多层次农业保险体系，支持发展特色农产品保险"。值得注意的是，在政策助推保费规模高速增长的同时，我国农业保险险种结构尚不成熟、多 层次发展格局尚未形成。 从根源上讲，"中央保大宗、地方保特色"的补贴框架是我国农业保险险种结构的主要决定因素。在中国现行的农业保险保费补贴"倒联动"模式下，县级政 府需要先行报送本级补贴预算，然后中央财政再对补贴资金进行分比例配套和转移支付（魏腾达和张峭，2024）。如此一来，在地方财政压力增加的现实 背景下，农业保险的发展可能会面临财政预算约束造成的"挤出效应"影响，进而导致地区农业保险险种结构发生扭曲。 关于财政压力与农业保险的关系，已有研究一致认同财政压力会降低农业保险的补贴力 ...

Core Viewpoint - The Yunnan Provincial Government has issued a special action plan to support private enterprises in the financial sector, focusing on agricultural insurance and export credit insurance to mitigate risks and enhance market opportunities for private businesses [1] Group 1: Agricultural Insurance - The plan aims to expand the coverage of agricultural insurance by increasing product variety and improving standards, specifically targeting the characteristics and needs of agricultural private enterprises [1] - There is a strong emphasis on developing insurance for local advantageous specialty agricultural products and livestock, enhancing the precision of underwriting and claims in agricultural insurance [1] Group 2: Export Credit Insurance - The initiative seeks to steadily expand the coverage of export credit insurance to help private enterprises reduce export risks and explore international markets [1] - It includes deepening cooperation between banks and insurance companies to provide trade financing services under credit insurance, thereby mitigating risks associated with policies [1] Group 3: Insurance for Small and Micro Enterprises - The plan also focuses on developing insurance products suitable for small and micro private enterprises, individual businesses, and new agricultural operators, including accident insurance, health insurance, pension insurance, and term life insurance [1]