Abstract: Against the backdrop of increasing financial pressure at all levels of the local governments, optimizing the allocation of financial resources and improving the efficiency of financial support for agriculture are of great significance for achieving the comprehensive rural revitalization. To this end, this paper explores the coupling relationship between fiscal support for agriculture and rural geographical environment, as well as its impact on the efficiency of fiscal support for agriculture by including the rural geographical environment into the theoretical analysis framework of public goods. It then conducts an empirical analysis based on the panel data from 88 counties (cities) in Hunan Province from 2011 to 2020. The results show that fiscal support for agriculture can significantly promote the development of agricultural economy and the growth of farmers’ income, that the rural geographical environment has a restraining effect on the development of agricultural economy and the growth of farmers’ income, thereby affecting the improvement of the efficiency of fiscal support for agriculture. The coupling and coordination between fiscal support for agriculture and rural geographical environment have significantly improved the efficiency of fiscal support for agriculture. Therefore, we need to improve the financial investment mechanism for rural revitalization from the three aspects: strengthening the awareness of rural geographical environment, innovating the investment methods of agricultural-support funds, and strengthening the management of agricultural support funds.

Key words: financial input for agriculture, rural geographical environment, efficiency of financial support for agriculture, public goods, coupling and coordination degree