继工业生产对生态环境造成污染之后,无固定排污口的农业面源污染已成为当前我国环境、资源和农业可持续发展的重大威胁。农业面源污染随意性较强,不可控因素较多,所以想要对该种污染进行有效的控制需要在人力、物力、财力等方面给予更多的投入。面对经济发展过程中农业面源污染越来越严重以及由此产生的一系列生态问题,急需政府调整财税政策,加大财政和技术的介入解决农业面源污染控制问题。1农业面源污染的主要体现 Following the pollution caused by industrial production to the ecological environment, agricultural non-point source pollution without fixed sewage outlets has become a major threat to the sustainable development of China’s environment, resources and agriculture. Agricultural non-point source pollution is more arbitrary and has more uncontrollable factors. Therefore, more effective control over this kind of pollution requires more input in manpower, material and financial resources. Faced with a growing number of agricultural non-point source pollution in the economic development and the resulting series of ecological problems, the government urgently needs to adjust its fiscal and taxation policies and increase financial and technical intervention to solve the problem of agricultural non-point source pollution control. A major manifestation of agricultural non-point source pollution