粮食生产是国民生存之基。近年来,我国粮食生产保持了快速增长,但无论是从种粮积极性,还是从粮食补贴政策上看,都还存在一定的问题。本文着眼于创新财政体制,以粮食补贴政策体现粮食生产比较收益的方式,实行国家向地方“购买”粮食,政府向农民“购买”粮食,让产粮大省和种粮农民有账算、有钱赚,解决依靠“命令+考核、觉悟+奉献”保障粮食生产和安全的问题。 Food production is the basis for the survival of the nation. In recent years, the grain production in our country has maintained a rapid growth. However, there are still some problems in terms of the enthusiasm for grain cultivation and the grain subsidy policy. This paper focuses on the innovation of the financial system, the grain subsidy policy to reflect the comparative benefits of food production, the implementation of the state to “buy” food, the government “to buy” food for farmers, so that the major grain-producing provinces and grain farmers have Accounting, money earned, to solve rely on “command + assessment, awareness + dedication ” to ensure food production and safety issues.