依据金融功能观和系统论,由分析系统的目标和环境出发,本文演绎出国有商业银行共担涉农贷款的金融模式。即遵循商业性金融的规律,整合运用财税手段和货币政策工具,发挥财政和央行资金的种子和杠杆作用,定向实行税收优惠和财政补贴,建立利益补偿和激励制度,确保国有商业银行提供涉农信贷服务的收益不低于非农金融业的收益,引导商业性金融投入涉农领域,鼓励国有商业银行增加涉农贷款,落实国有商业银行“全面参与、全面支持、全面竞争”的涉农贷款原则,着力构建充满活力、富有效率、更加开放的涉农贷款普遍承担的机制。 According to the concept of financial function and system theory, starting from the objective and environment of the analysis system, this paper deduces the financial model that state-owned commercial banks have involved in the loan of agriculture. That is to follow the law of commercial finance, the integrated use of fiscal means and monetary policy tools, play the financial and central bank capital seeds and leverage, targeted the implementation of tax incentives and financial subsidies, the establishment of compensation and incentive system to ensure that state-owned commercial banks provide agriculture The proceeds from credit services are not lower than those from non-agricultural financial sectors, leading commercial finance into agriculture-related fields, encouraging state-owned commercial banks to increase their loans to agriculture, and implementing the “full participation, full support and overall competition” of state-owned commercial banks The principle of agricultural loans, efforts to build a vibrant, efficient and more open mechanism of agricultural loans generally accepted.