根据陕西省农业经济基础薄弱及地区间、产业间发展不平衡的具体情况，结合财政支农资金使用过程中出现的一系列问题和地方财政部门多年来改革旧体制的经验与教训，依据国家财政支农资金的有关规定，对陕西财政支农资金管理体制改革提出了相应的对策 According to the weak agricultural economic foundation of Shaanxi Province and the unbalanced development among regions and industries, a series of problems occurred in the process of using financial funds for supporting agriculture and the experience and lessons learned from the reform of the old system by local finance departments over the years, Relevant regulations on supporting agriculture funds put forward corresponding countermeasures to the reform of the management system of Shaanxi’s financial supporting agriculture funds